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Commissioner for the South African Revenue Services v Brown

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

The issue is whether SARS can direct a taxpayer to comply with section 46(4) of the Tax Administration Act, 28 of 2011 by submitting a taxpayer response to a Lifestyle Questionnaire, where the taxpayer has shown just cause for his refusal to respond to the questionnaire.

The court held that SARS has provided sound reasons for its decision to issue the lifestyle questionnaire. The third party information, which suggests that there may not have been full disclosure of income by the taxpayer, coupled with the fact that he has not registered as a taxpayer or submitted tax returns, constitute a rational basis for the issuing of the lifestyle questionnaire. The taxpayers contention that SARS has failed to observe the principle of legality was accordingly dismissed.

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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