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News & Press: Case Law

CSARS vs Sunflowers Distributors and Others

Thursday, 19 November 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue was whether a provisional preservation order to preserve and take charge of the taxpayers' assets should be made a final preservation order in terms of section 163 of the Tax Administration Act 28 of 2011.

The court dismissed the provisional preservation order because of the distinct impression that it was brought about not so much because a preservation of the taxpayers assets was required, but in order to bring matters to a head by placing legal pressure on the taxpayers.

Please click here to view full judgement (17 November 2015).



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.

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