SARS vs African Bank – give to Ceasar what belongs to Ceasar
Overview
A summary of the Commissioner for the South African Revenue Service v African Bank Limited (242/2024) [2025] ZASCA 101 (8 July 2025) case in which the Court had to decide whether a decision by SARS to apply a different apportionment method to that applied for by the taxpayer constituted a refusal of the taxpayer’s request.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | VAT apportionment African Bank binding ruling |
| Categories | Tax |
| Date | 12 August 2025 |
| File |