Naude vs SARS – is an additional assessment needed where diesel refunds are concerned?
Overview
A summary of the Naude v Commissioner for the South African Revenue Service and Another (51712/2017) [2025] ZAGPPHC 152 (13 February 2025) case in which the Court had to decide whether or not a tariff determination by SARS was correct.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Naude Customs and Excise tariff determination |
| Categories | Tax |
| Date | 9 June 2025 |
| File |