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News & Press: Case Law

Mr. A vs The Commissioner of the South African Revenue Services

Tuesday, 22 September 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Issue: Whether the taxpayer was able to prove, based on documentary evidence, that SARS was wrong in disallowing his VAT input claims.

Decision: The appeal was dismissed because the taxpayer failed to produce copies of the tax invoices received from his suppliers.

Please click here to view full judgement delivered on 05 August 2015  with publication date ( 21 September 2015).



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