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Income Tax Case No 1866 75 SATC 268

Tuesday, 04 February 2014   (0 Comments)
Posted by: Author: SAIT Techical
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Author: SAIT Technical


This appeal dealt with whether an application to review the Commissioner’s decision in terms of s20(7) of the Value Added Tax Act should be launched in the High Court. The appellant argued that the review was possible and fell within the powers of the Tax Court.


The appellant, a previously registered VAT vendor, submitted VAT returns without their supporting documents. The Respondent being the CSARS instituted an audit on the Appellant’s affairs. The appellant objected against the audit and relied on s 20(7) of the Value Added Tax Act 89 of 1991, which states that "where the Commissioner is satisfied that there are or will be sufficient records available to establish the particulars of any supply or category of supplies, and that it would be impractical to require that a full tax invoice be issued in terms of this section, the Commissioner may, subject to such conditions as he may consider necessary, direct that any one or more of the particulars specified in the Act shall not be contained in a tax invoice or that a tax invoice is not required to be issued”.

The appellant’s objection to its assessment was disallowed by the respondent, being the CSARS. The appellant went on to appeal against failure of the respondent to act in terms of s 20(7) of the Value Added Tax Act. The respondent, however, argued that the Tax Court did not have the powers to deal with an appeal against the decision taken by the Commissioner in terms of s 20(7).


The court held that an application for review relating to the Commissioner’s decision could not be taken on review to the Tax Court, as relief based upon a review which can only be launched in terms of PAJA, is outside the powers of the Tax Court.It was therefore submitted that a Review must be brought before the High Court. The appeal was dismissed. 

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