Below, please find issue 46 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
case law
- High Court, Gauteng Division, Pretoria | SIP Project Managers (Pty) Ltd v C:SARS
- Moneys paid to the South African Revenue Service ("SARS") by the taxpayer's bank, under third party notice in terms of section 179 of the Tax Administration Act, 2011 ("TAA").
- Application made by taxpayer for a declaratory order setting aside SARS' third party notice.
- Requirements for a valid third party notice, considered.
- Requirements for delivery of electronic communications in terms of the rules under section 255 of the TAA, considered.
- Held that a third party notice delivered prior to the existence of a tax debt is premature and unlawful.
- Find a copy of this judgment here.
Download >> ENSafrica Tax In Brief - Issue 46
Originally published May 2020
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.