Taxpayer D vs SARS – the proof is in the pudding
Overview
A summary of the Taxpayer D v Commissioner for the South African Revenue Service (IT 35476) [2025] ZATC 6 (25 February 2025) case in which the Court had to decide whether or not the taxpayer had provided sufficient proof to compel SARS to amend an assessment it has issued.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Taxpayer D onus of proof section 102 |
| Categories | Tax |
| Date | 3 September 2025 |
| File |