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Distell v The Commissioner for the South African Revenue Service

08 October 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue is whether the taxpayer can appeal the tariff determination [TH22.08] of SARS in respect of Amarula Cream. Another issue is whether the taxpayer can seek condonation in terms of section 47(9) (f) of the Customs and Excise Act for bringing the appeal after the prescribed one year period from the date of determination.

The court held that the taxpayer has no prospects of success in the tariff determination of SARS in respect of the aforegoing product and also dismissed the application for condonation .

Please click here to view full judgement.


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