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 .
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.