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Tax court - applications on notice: case 4/2005

28 November 2005   (0 Comments)
Posted by: TaxFind™
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In the matter between applicant and The commissioner for the South African Revenue Service.Held in the tax court Johannesburg: Case number 4/2005

Mini Summary

The 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 assessment.

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 succeeded.

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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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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