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.
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.