In the matter between: XYZ Radio (Proprietary) Limited - Appellant and the commissioner for the South African Revenue Service - Respondent. In the Tax Court (Western Cape High Court, Cape Town) Case no : 11486
This is an appeal in terms of the provisions of section 83(1)of the Income Tax Act 58 of 1962 (the Act) against the disallowance by the Commissioner for the South African Revenue Service (the Commissioner) of allowances claimed by XYZ Radio (Proprietary) Limited (the taxpayer) in terms of section 11 (gA) of the Act in respect of the 1997 to 2001 years of assessment.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.