SARS vs Tunica (Supreme Court)
Overview
This is a summary of the Commissioner for the South African Revenue Service v Tunica Trading 59 (Pty) Ltd (1252/2022) [2024] ZASCA 115 (24 July 2024) case in which the Supreme Court had to decide whether a licenced distributor of fuel had complied with section 64F of the Customs and Excise Act and therefore qualified for a refund of excise duty and the fuel levy.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Tunica SARS Customs and Excise section 64F |
| Categories | Tax |
| Date | 1 August 2024 |