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ABC (PTY) LIMITED (In Liquidation) v The Commissioner for the South African Revenue Services

08 February 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue was whether the provisions of sections 11(a)(i) & 22(1) of the Income Tax Act, 3 of the Skills Development Levies Act, 6 of the Unemployment Insurance Contributions Act, 10(13) & (18) and 17(2) of the Value-Added Tax Act were applicable in respect of certain deductions, input tax, output tax etc.

The court held in favour of the taxpayer on all these issues. 

Please click here to view full judgement.


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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