ZYX Limited vs SARS (Tax Court)
Overview
This is a summary of the ZYX Limited v Commissioner for the South African Revenue Service (IT 24852) [2024] ZATC 3 (4 January 2024)
case where the SARS argued that the Tax Court had no jurisdiction presiding over a customs and excise-related matter.
| Author | SAICA - Nomvula Masehla: Project Director |
|---|---|
| Division | Tax |
| Keywords | ZYX Limited SARS Tax Court criminal customs and excise legal jurisdiction |
| Categories | Tax |
| Date | 28 May 2024 |
| File |