ARTICLE · 01 OCTOBER 2021

Tax In Brief | Issue 72

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Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Supreme Court of Appeal | Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service (Case no 520/2020) [2021] ZASCA 116

On 20 February 2017, the appellant applied to the South African Revenue Service ("SARS") for a ruling under section 41B of the VAT Act, No. 89 of 1991 ("VAT Act") wherein it requested approval for the use of a transaction count method to apportion its mixed-purpose expenditure for the tax periods commencing 1 February 2014. SARS approved the transaction count method for use by the vendor but only for the period commencing 1 March 2016.

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