Tag: Andre Daniels

Two recent Tax Court judgments produced markedly different outcomes. These outcomes raised questions about condonation in the court. In particular, they highlighted uncertainty in how condonation principles apply. Practitioners often recognise this tension. However, case law rarely states it so directly.

Have you been living the life on social media and not telling SARS? Have you gone on overseas trips to exotic destinations? More so, have you purchased new cars, houses, expensive brand clothes, watches or jewellery? The latest legislative change spans at least 14 government bodies that can conduct lifestyle audits.

The Supreme Court of Appeal (SCA) has delivered a judgment that reinforces SARS’ strict stance on understatement penalties and estimated assessments. The ruling confirms the South African Revenue Service (SARS)’s authority when taxpayers fail to provide accurate information. SCA confirms SARS’ firm approach to enforcement and compliance.

A recent Gauteng High Court judgment has brought clarity on the interaction between consolidation orders under the Companies Act and the South African Revenue Service’s (SARS) powers to raise tax assessments. In Prinsloo and Others N.O. vs CSARS and Another (020214-2023) [2025] ZAGPJHC (29 August 2025), the court quashed an attempt by liquidators to set aside SARS assessments against a Ponzi scheme.

The South African Revenue Service (SARS) is no longer the passive revenue service many South Africans remember. With an injection of R3.5 billion from the national budget and the ominous launch of “Project AmaBillions”, SARS has entered its most aggressive enforcement phase in years.

A recent Supreme Court of Appeal (SCA) ruling should deliver a stark warning to businesses claiming input Value Added Tax (VAT) deductions without a watertight legal foundation. In Aveng Mining Shafts & Underground v CSARS (1192/2023) [2025] ZASCA 20, the SCA sided with South African Revenue Service (SARS) and disallowed almost R17.5 million in VAT input claims.

The South African Revenue Service (SARS) continues to face challenges in collecting receivables and addressing disputes with taxpayers. The SARS Annual Report for 2023/24 highlights intensified efforts in tax debt collection and dispute resolution. SARS is implementing new strategies and refining processes to tackle challenges in enforcing tax compliance.

The Supreme Court of Appeal has backed Commissioner Kieswetter and issued a stern warning to all South Africans to refrain from assisting others in evading their tax obligations. Where you are caught, South African Revenue Service (SARS) will go after your personally. This is now settled law in South Africa and directors or companies, tax advisors, lawyers, accountants, or even payroll professionals can find themselves on the hook.

The fiscal pressures on South African Revenue Service's (SARS) tax collection appear to have now compelled SARS to actively initiate the arrest and prosecution of taxpayers who do not accurately declare their taxable income. For long time, it has been warned that SARS possesses third-party information from banks, financial institutions, estate agents, car dealerships etc., enabling them to identify those who are not declaring their income correctly.

In the matter of Medtronic International v CSARS (33400-19) ZAGPPHC, Medtronic (the taxpayer) brought a review application against the commissioner of SARS (the commissioner). This was due to the taxpayer being a victim of fraud, perpetuated by a Medtronic employee, to the tune of approximately R460,000,000.00. This ultimately placed the taxpayer in non-compliance with SARS.