Tholo Energy vs SARS (Supreme Court) – pay attention or even heftier price
Overview
A summary of the Tholo Energy Services CC v Commissioner for the South African Revenue Service (378/2023) [2024] ZASCA 120 (6 August 2024) in which the taxpayer argued that fuel not directly acquired from a licensed manufacturing warehouse should qualify for a refund when exported to another country.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Tholo Energy Supreme Court licensed manufacturing warehouse Customs and Excise |
| Categories | Tax |
| Date | 4 December 2024 |
| File |