X and Another vs SARS – pitfalls of obstructing a SARS audit
Overview
A summary of the X and Another v Commissioner for the South African Revenue Service (52/2023) [2024] ZATC 12 (2 December 2024) case in which the Court had to decide whether a taxpayer’s objection to SARS’ assessment was valid given they had failed to provide requested supporting documents.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | supporting documents SARS Assessments |
| Categories | Tax |
| Date | 2 April 2025 |
| File |