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In the tax court case no 11398

Tuesday, 03 May 2005   (0 Comments)
Posted by: TaxFind™
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Before the honourable Mr Justice B H Mbha - President
Y Waja: Accountant member
E Tayob: Commercial member
In the matter between the appellant and The commissioner for the south African Revenue Service
Heard in Johannesburg 18/11/2004

Mini Summary

The appellant was a taxi operator.He objected to the assessments raised against him in respect of certain tax years, particularly with regard to the disallowing of certain expenses claimed by him. In response to the objection, the Commissioner requested certain information or documentation.That was never furnished, and the objection was disallowed on the basis that there was no proof of the expenses incurred by the appellant.

Held that in respect of two tax years, the appellant lodged his objection out of the 30 day time limit. Upon the objection being disallowed as set out above, the appellant then only appealed 9 years later. No reason was advanced for the delay.In respect of two other tax years, the appeal was lodged 3 years late.

The court found that the respondent was correct in disallowing the appellant's objections on the basis that the appellant had failed to provide proof of the expenses claimed.The decision not to entertain the objections on the basis that they were lodged out of time was also confirmed.Finally, the court found that the respondent was correct in his decision not to reopen the assessments.

The appeal was dismissed.

To view full decision click here



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