SARS vs Buthelezi (High Court)

This is a summary of the Commissioner for the South African Revenue Service v Buthelezi and Others (B5917/2023) [2024] ZAGPPHC 467 (10 May 2024) case where SARS and the taxpayer were in loggerheads over whether the requirements of section 163 of the Tax Administration Act were met given the fact that a SARS official had not specifically stated their satisfaction that a tax liability was indeed due and payable.