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).
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.