ARTICLE · 17 NOVEMBER 2021

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Tax In Brief | Issue 74

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Below, please find issue 74 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 74 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

CASE LAW

Tax Court | Commissioner for the South African Revenue Service v FP (Pty) Ltd (19 October 2021)

The South African Revenue Service ("SARS") raised an additional assessment against the taxpayer for the 2014, 2015 and 2016 years of assessment, accompanied by a Notification of Adjustment to Assessment. The taxpayer did not elect to submit a request for reasons in terms of Tax Court Rule 6(1) because this avenue never occurred to the tax advisors.
The taxpayer objected against the additional assessment, inter alia, on the basis that SARS raised the additional assessment in a procedurally unfair manner as it was raised without warning, issuing of a letter of audit findings nor providing the taxpayer with 21 business days to respond thereto, as required by section 42(2) of the Tax Administration Act, 2011 (the "TAA").

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