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News & Press: Case Law

Mr. A vs The Commissioner of the South African Revenue Services

22 September 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Issue: Whether the taxpayer was able to prove, based on documentary evidence, that SARS was wrong in disallowing his VAT input claims.

Decision: The appeal was dismissed because the taxpayer failed to produce copies of the tax invoices received from his suppliers.

Please click here to view full judgement delivered on 05 August 2015  with publication date ( 21 September 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.


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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