In the tax court case no 11398
03 May 2005
Posted by: TaxFind™
honourable Mr Justice B H Mbha - President
Y Waja: Accountant member
Tayob: Commercial member
In the matter between the appellant and The commissioner
for the south African Revenue Service
Heard in Johannesburg
The appellant was a taxi operator.He objected
to the assessments raised against him in respect of certain tax years,
particularly with regard to the disallowing of certain expenses claimed by him.
In response to the objection, the Commissioner requested certain information or
documentation.That was never furnished, and the objection was disallowed on the
basis that there was no proof of the expenses incurred by the
Held that in respect of two tax years, the
appellant lodged his objection out of the 30 day time limit. Upon the objection
being disallowed as set out above, the appellant then only appealed 9 years
later. No reason was advanced for the delay.In respect of two other tax years,
the appeal was lodged 3 years late.
The court found that the respondent was correct
in disallowing the appellant's objections on the basis that the appellant had
failed to provide proof of the expenses claimed.The decision not to entertain
the objections on the basis that they were lodged out of time was also
confirmed.Finally, the court found that the respondent was correct in his
decision not to reopen the assessments.
The appeal was dismissed.
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