Taxpayer Trust vs SARS – to deduct raising fees or not to deduct raising fees?
Overview
A summary of the Taxpayer Trust Commissioner for the South African Revenue Service (IT 76795) [2025] ZATC 1 (13 January 2025) case in which the Court had to decide whether raising fees were a deductible expense for income tax purposes
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Raising fees section 24J Deductions |
| Categories | Tax |
| Date | 4 March 2025 |
| File |