ARTICLE · 12 MAY 2022

Tax In Brief Issue 81

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Below, please find issue 81 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 81 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

The High Court of South Africa, Western Cape Division, Cape Town Ι Tunica Trading 59 (Proprietary) Limited v Commissioner, South African Revenue Service [2022] ZAWCHC 52 Ι Case NO. A145/2021 (21 April 2022)
- The underlying dispute of this appeal concerns the refusal by the Commissioner of the South African Revenue Service ("SARS") to pay a claim lodged by Tunica Trading 59 (Proprietary) Limited in terms of section 75(1) of the Customs and Excise Act, 1964 for a refund of the excise duty and fuel levy which was paid in respect of a consignment of fuel purportedly exported by it.

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