Condonation for the late filing of legal documentation depends on the facts of your case
Condonation for the late filing of legal documentation depends on whether the interests of justice will be served by the court granting such condonation In taxpayer M v CSARS (Case Number VAT1826) heard by the Gauteng Tax court, Windell, J handed down an important decision regarding the validity of a default notice (and the resultant impact on […]
Knowing your rights when it comes to taxes
Since the introduction of the Tax Administration Act in 2011, which aimed to consolidate most of the administrative matters in tax acts, taxpayers have become ever more aware of their rights in dealing with the South African Revenue Service (SARS). There has also been a significant increase in the number of cases in the Tax Court (as […]
Tax consultancy services:A fringe benefit?
A recent judgment of the Tax Court sitting in Pretoria[1] highlighted yet again the very broad nature of the employment fringe benefit regime governed by the Seventh Schedule of the Income Tax Act[2] and as applies to goods and services provided to employees through an employer. As a general principle, employees’ benefits received from their […]