2011 ? ? ? | |||
---|---|---|---|
?Date of Delivery | ?Parties Involved | ?Applicable Legislation | ?Keywords |
?15 February 2011 | ?GKD Buismet (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Section 47; tariff determination of rubber felted belt not classifiable as a conveyor belt |
?22 February 2011 | ?Pitro Rossi | ?Income Tax Act, 1962 | ?Section 81 read with s.107A; s.102; employees’ tax; refunds; dispute; jurisdiction |
?1 April 2011 | ?Edrees Ahmed Hathurani | ?Income Tax Act, 1962 | ?Section 88A-E; settlement agreement not complying with requirements |
?4 May 2011 | ?Aquazania (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Tariff classification of hot and cold water dispensers; s.47; Rule 3(c) of the General Rules for Classification |
?25 May 2011 | ?Eastern Eagle Home Textiles (SA) CC | ?Customs and Excise Act, 1964 | ?Under-declared value for customs duty purposes |
?2 June 2011 | ?Distell Limited | ?Customs and Excise Act, 1964 | ?Tariff classification of liqueurs; TH2208.90.20; s.47 |
?8 June 2011 | ?DC King | ?Income Tax Act, 1962 | ? Sections 88 and 91; rule 66 of the Uniform Rules of the Court; outstanding debt to the State and interest; warrant of execution of immovable property issued; immovable property to be sold to cover debt to the State and interest |
?10 June 2011 | ?Nutec Southern Africa (Pty) Ltd | ?Customs and Excise Act, 1964 | ?Section 47(9); tariff determinatino of products utilised by the animal feed industry |
?13 June 2011 | ?The Oceanic Trust Co. Ltd N.O. | ?Income Tax Act, 1962 | ?Sections 1 and 99; definition of ‘resident’; setting aside of agency appointment |
?22 June 2011 | ?Capstone 556 (Pty) Ltd and Kluh Investments (Pty) Ltd | ?Income Tax Act, 1962 | ? Section 88; implementation of the ‘pay-now-argue-later’ principle; decision by Commissioner not to suspend payment of tax pending appeal |
?1 July 2011 | ?Mobile Telephone Networks Holdings (Pty) Ltd | ?Income Tax Act, 1962 | ?Section 11(a); disallowance of expenditure; deductibility of audit and training fees |
?28 July 2011 | ?Fastmould Specialist CC | ?Value-Added Tax Act, 1991 and Income Tax Act, 1962 | ?Section 40 (VAT) and s.91 (Income Tax)
Appeal of rescission of judgment on outstanding VAT and PAYE arising from submission of VAT 201s and EMP 201s without payment; no need for SARS to raise assessment prior to taking judgment |
?26 October 2011 | ?Enkanini Investments CC t/a Papera Africa | ?Customs and Excise Act, 1964 | ?Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU |
?26 October 2011 | ?Trudy Trading CC t/a Mecca Motors | ?Customs and Excise Act, 1964 | ?Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU |
?22 November 2011 | ?Werner van Kets | ?Income Tax Act, 1962 | ? Sections 74A and 74B may be invoked to obtain information from any person as a result of a request in terms of a double tax agreement for the exchange of information |