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CSARS v Smith Mining Equipment

Monday, 21 May 2012   (0 Comments)
Posted by: SAIT Technical
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The North Gauteng High Court recently delivered its judgment in the matter between SARS and Smith Mining Equipment (Pty) Ltd regarding an Appeal against a tariff determination in respect of the "general purpose" of a utility vehicle.

Click here to access the judgment.



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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