Jaymat Enviro Solutions CC vs SARS – Tax liability vs Tax Credit and the impact on ETI
Overview
A summary of the Jaymat Enviro Solutions CC v Commissioner for the South African Revenue Service (7559/2024) [2024] ZAWCHC 423 (13 December 2024) case in which the Court had to determine first whether it had jurisdiction to hear the matter and secondly whether the taxpayer was entitled to ETI credits it had claimed on its revised EMP501.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Jaymat ETI credit EMP 501 |
| Categories | Tax |
| Date | 22 January 2025 |