Tag: Tax Administration Act (TAA)
VAT refund and income tax – the question of set-off?
Can SARS refuse to pay a VAT refund on grounds that income tax is due? This is the question which the court had to address in Top Watch (Pty) Ltd v CSARS.
TAX JUDGEMENT | When SARS prescription starts
In the recent case of CSARS v Char Trade, the Supreme Court of Appeal (SCA) that prescription begins to run against CSARS when a return for secondary tax on companies (STC) is submitted to SARS by a taxpayer.
