Aveng Mining vs SARS
Overview
A summary of the Aveng Mining Shafts and Underground v Commissioner for the South African Revenue Service (1192/2023) [2025] ZASCA 20 (17 March 2025) case in which the Court had to decide whether entertainment costs incurred by a taxpayer involved in the mining industry were subject to a VAT deduction under section 17(2)(a)(i).
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Audit obstruction entertainment costs VAT deduction |
| Categories | Tax |
| Date | 2 April 2025 |
| File |