Value-Added Tax Act.

Con Court Sets the Record Straight: Tax judgments can be rescinded

8th August 2022|Litigation|

If a taxpayer owes money to SARS and does not pay, SARS may file a certified statement with a competent court, which will be “treated as a civil judgment” (section 174 of the Tax Administration Act 28 of 2011 (“TAA”)). Recently the Constitutional Court finally set the record straight in Barnard Labuschagne Incorporated v South

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