In the matter between applicant and The commissioner for the South African Revenue Service.Held in the tax court Johannesburg: Case number 4/2005
appellant had sought an order remitting its request for reasons for the
Commissioner's assessment, made in terms of section 31 of the
Value-Added Tax Act, 89 of 1991 to the Commissioner for reconsideration
and with directions to provide such reasons which in the opinion of the
court were adequate. the respondent had taken the stance that it had
already furnished the appellant with adequate reasons for the
Held that the reasons provided by
the respondent were found to be inadequate.The purpose of reasons is to
enable the taxpayer to understand the rationale for the assessment.
Insofar as this was not the case in this matter, the application
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.