Tag: Just Administrative Action
Beware! One cannot review a decision which was not taken!
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.
