SARS vs Medtronic International Trading – VDP: your word is your bond
Overview
A summary of the Commissioner for the South African Revenue Service v Medtronic International Trading S.A.R.L (CCT 79/23) [2024] ZACC 26 (20 December 2024) case in which the Court had to decide whether entering into a Voluntary Disclosure Agreement afforded a taxpayer the opportunity to request remittance of interest not previously agreed to in the agreement.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Medtronic VDP remittance of interest |
| Categories | Tax |
| Date | 22 January 2025 |
| File |