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News & Press: Case Law

MR. X v The Commissioner for the South African Revenue Service, TC-VAT 867 Free State High Court

18 August 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue was the computation of input tax and whether the taxpayer was entitled to claim such tax.

The court held partially for the taxpayer. Further, the assessment should be altered to reflect in addition input tax previously allowed, the effect being that amount is due and payable by the taxpayer to SARS.

Please click here to view full judgement (17 August 2015).


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