Sookoo vs SARS – specific can never be general
Overview
A summary of the Sookoo and Another v Commissioner for the South African Revenue Service and Another (49048/2021) [2025] ZAGPPHC 370 (15 April 2025) case in which the Court had to decide whether a preservation order issued by SARS could be seen as applicable to tax debts not specifically mentioned in that order.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Sookoo SARS Preservation order duration of application |
| Categories | Tax |
| Date | 23 June 2025 |
| File |