ARTICLE · 05 AUGUST 2022

Tax In Brief | Issue 88

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Below, please find issue 88 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 88 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

North Gauteng High Court, Pretoria | SACS (Louis Trichardt) (Pty) Ltd v CSARS (40420/2020; 17064/2021)
- The parties have been engaged in extensive litigation since 2007, which has required the attention of at least 10 judges
- The applicant, SACS (Louis Trichardt), brought two applications in which it sought relief against the South African Revenue Service (“SARS”) on the following grounds:
  - an order declaring that SARS is precluded both from auditing, assessing, or “performing tax computations” in respect of its tax liabilities for the 2013 to 2016 tax years, and is precluded from disallowing an exemption claimed for the 2013 to 2019 tax years; and

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