United Manganese vs SARS – jump the gun at your own risk
Overview
A summary of the United Manganese of Kalahari (Pty) Limited v Commissioner of the South African Revenue Service and four other cases (CCT 94/23; CCT 98/23; CCT 66/23; CCT 72/24; CCT 320/23) [2025] ZACC 2 (31 March 2025) case in which the Court had to assess the instances under which section 105 of the TAA is the correct course of action when a taxpayer disputes a decision by SARS.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | United Mangenese Lueven Metals Absa Bank Limited Forge Packaging Rappa section 105 TAA |
| Categories | Tax |
| Date | 8 April 2025 |
| File |