ARTICLE · 14 JUNE 2022

Tax In Brief | Issue 83

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Below, please find issue 83 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 83 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

CASE LAW

The High Court of South Africa, Gauteng, Pretoria | Sasima Investment Holdings (Pty) Ltd v Commissioner, South African Revenue Service [2022] (59288/2021) (6 May 2022)
- On 16 September 2021 at Skilpadhek, on the border to Botswana, the respondent (Commissioner) detained a truck and trailer that the applicant uses to transport fuel to Botswana.
- Pursuant to an export entry made on behalf of the applicant, the respondent issued a letter of demand demanding payment of duties on the fuel, on the basis that the fuel has been irregularly dealt with in terms of the Custom and Excise Act, 1964.

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