09/09/2026
Tax litigation is often viewed as the ultimate mechanism for resolving a dispute with SARS. Where the parties cannot agree, the assumption is that the Tax Court will provide the answer.
In this matter, the dispute concerns a R6.65 million VAT input tax deduction claimed by the taxpayer but disallowed by SARS. Yet, after years of audit, objection, appeal and litigation, the Tax Court has still not determined whether that deduction should have been allowed.
For taxpayers considering litigation against SARS, this case provides a powerful reminder that winning a procedural battle can still leave both parties some considerable distance from resolving the actual tax dispute, whilst the taxpayer continues to foot their ever-growing legal bill.
As featured in Polity.
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