Taxpayer MIR vs SARS (Tax Court)
Overview
A summary of the Commissioner for the Taxpayer MIR v Commissioner for the South African Revenue Service (IT 45781) [2024] ZATC 10 (8 July 2024) case where the court was tasked with assessing whether a payment made by the taxpayer was an advance payment or the granting of a loan.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | advanced payment Loan Section 23M |
| Categories | Tax |
| Date | 21 November 2024 |
| File |