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Malema vs SARS Compromise Agreement

Wednesday, 04 May 2016   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The issue to be decided is whether SARS, as a result of alleged non-disclosures and misstatements made by the taxpayer, who expressly warranted the truth of the facts furnished by him, is no longer bound by the compromise agreement in terms of section 205(a) to (c) of the TAA.

The court held that all the issues, should  be referred to trial (viva voce evidence )in order to obtain clarity regarding the correct facts upon which the matter should be adjudicated.  The court refused to hear the matter on the affidavits.

Please click here to view full judgement.



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