Multipurpose Distributors vs SARS – timing is everything
Overview
A summary of the Multipurpose Distributors v Commissioner, South African Revenue Service and Others (000317/2023) [2026] ZAGPPHC 90 (6 February 2026) case in which the Court had to decide whether to allow an application for a PAJA review as well as whether SARS’ request to strike out certain evidence should be granted.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | Multipurpose Distributors PAJA review evidence |
| Categories | Tax |
| Date | 16 March 2026 |
| File |