Montana vs SARS – procrastination is the thief of time
Overview
A summary of the Montana v Commissioner for the South African Revenue Service (2023-047735) [2025] ZAGPPHC 749 (21 July 2025) case in which the Court had to decide whether or not to grant the taxpayer condonation for the late filing of his answering affidavit.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Montana rules of the court condonation answering affidavit |
| Categories | Tax |
| Date | 3 September 2025 |
| File |