A recent judgment of the North Gauteng High Court dealt with the powers of the South African Revenue Service to bring an application under section 177 of the Tax Administration Act for the sequestration, liquidation or winding-up of a taxpayer that is a tax debtor (CSARS v Miles Plant Hire (Pty) Ltd, judgment delivered on 30 September 2013).
Tag: objections
SARS audits and taxpayers’ rights
The Tax Administration Act, Act 28 of 2011 (‘the TAA’) came into effect on 1 October 2012. Its promulgation brought with it many changes to not only taxpayers’ rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service (‘SARS’) in its continuous business of revenue collection. Some of the amendments and repeals of sections previously contained in the Income Tax Act, Act 58 of 1962 (‘the Act’) have seen a welcome improvement in taxpayers’ rights. One of these improvements is contained in section 42 of the Act.
Tax Admistration Act – Jurisdiction of the courts
When litigating against SARS, it is of critical importance that the taxpayer institute proceedings in the proper forum. In this regard, an important question arises as to which issues are justiciable in the Tax Court and which in the High Court. A wrong decision by the taxpayer and his advisers may have the consequence that time limits to bring proceedings in the correct court have expired, and that the taxpayer is left without a remedy.
Applications For Winding Up Pending Objection Or Appeal
Author: Heinrich Louw (CliffeDekkerHofmeyr) An interesting judgment was handed down in the North Gauteng High Court on 3 October 2013 in the matter of Commissioner for the South African Revenue Service v Miles Plant Hire (Pty) Ltd (case no 23533/2013). Miles Plant Hire (Pty) Ltd (taxpayer) was involved in a dispute with the South African Revenue Service (SARS) in terms of which an appeal was pending.
SARS audits and taxpayers’ rights
Authors: Beric Croome & Jerome Brink (ENS) The Tax Administration Act, Act 28 of 2011 (‘the TAA’) came into effect on 1 October 2012. Its promulgation brought with it many changes to not only taxpayers’ rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service (‘SARS’) in its continuous busines
Mutual assistance provisions in double tax agreement between United Kingdom and South Africa
In the recent case of Ben Nevis (Holdings) Limited & Metlika Trading Limited v The Commissioners for HMRC (Her Majesty’s Revenue and Customs) [2013] EWCA, the Court of Appeal of England and Wales considered the interpretation of the mutual assistance provisions in the double tax agreement (DTA) between the United Kingdom (UK) and South Africa (SA).
Gauntlett: Shuttleworth bid could be devastating for SA
Mark Shuttleworth’s bid to have SA’s exchange control declared unconstitutional could have a devastating effect on the country, says Jeremy Gauntlett. Jeremy Gauntlett SC, for the South African Reserve Bank (SARB), argued on Tuesday that the order sought by Shuttleworth in the high court in Pretoria was “the most radical court order imaginable”.
Receiver Throws Information Net Wider
On 5th April 2013, the Commissioner: South African Revenue Service issued Government Notice number 260, which appeared in Government Gazette number 36346 on 5th April 2013, setting out returns of information which must be submitted by third parties in terms of section 26 of the Tax Administration Act, No 28 of 2011.
Shareholders liable for tax debts of companies on winding up
By Ben Strauss, Director, Tax, Cliffe Dekker Hofmeyr Be aware of potential liabilities. The Tax Administration Act, No 28 of 2011 (TAA) took effect on 1 October 2012. Among other things, the TAA makes third parties liable for the tax debts of taxpayers, under certain circumstances. In terms of s181 of the TAA, shareholders of a company can be liable for the tax debts of a company on winding up.
Penalties as per Tax Adminstration Act
The Tax Administration Act No. 28 of 2011 (TAA) which (except for a few sections) came into effect on 1 October 2012, has introduced new rules governing reportable arrangements.