The issues is twofold firstly whether there was a basis to set aside the seizure of goods by SARS in a shipping container or secondly whether there was a basis to order SARS to release the goods in the shipping container upon payment of an amount of money.
The court held that the taxpayer failed to discharge the onus by furnishing credible evidence of payment that controverted the supplier’s invoice. Therefore, there was no basis to set aside the seizure or to order SARS to release the goods.
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.