QI Logistics vs SARS
Overview
A summary of QI Logistis (Pty) Ltd v Commissioner for South African Revenue Services (35089/2020) [2024] ZAGPPHC 792 (8 August 2024) case where the counts had to assess whether a taxpayer not in possession of any supporting documents was entitled to a customs refund.
| Division | Tax |
|---|---|
| Keywords | QI Logistics supporting documents customs refund Customs and Excise Act |
| Categories | Tax |
| Date | 21 November 2024 |