SARS vs Richards Bay Coal – what’s the hierarchy for remedies when disputing a SARS determination?
Overview
A summary of the Commissioner for the South African Revenue Service and Another v Richards Bay Coal Terminal (Pty) Ltd (CCT 104/23) [2025] ZACC 3 (31 March 2025) case in which the Court had to decide whether a taxpayer was justified in initiating review proceedings despite the law availing the option of initiating appeal proceedings.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Richards Bay Coal review proceedings rules of the court Tax Admin Act |
| Categories | Tax |
| Date | 9 June 2025 |
| File |