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News & Press: Case Law

Malema vs SARS Compromise Agreement

04 May 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue to be decided is whether SARS, as a result of alleged non-disclosures and misstatements made by the taxpayer, who expressly warranted the truth of the facts furnished by him, is no longer bound by the compromise agreement in terms of section 205(a) to (c) of the TAA.

The court held that all the issues, should  be referred to trial (viva voce evidence )in order to obtain clarity regarding the correct facts upon which the matter should be adjudicated.  The court refused to hear the matter on the affidavits.

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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