| Date of Delivery | Case Number | Applicable Legislation | Keywords |
| 11 December 2020 | | Estate Duty Act, 1955 | Estate duty; separation of issues; whether certain Kruger coins should be valued under section 5(1) of the Estate Duty Act |
11 December 2020 | SARSTC VAT 1715 | Value-Added Tax Act, 1991 | Value-added tax; output tax; commission; airline; whether the appellant was liable for output tax in respect of commissions on airline tickets |
| 9 December 2020 | SARSTC 14184 (IT) 14186 (PAYE) 1544 (VAT) | Income Tax Act, 1962
Value-Added Tax Act, 1991 | Income tax; value-added tax; whether the appellant was liable for undestatement penalty (USP) |
| 26 November 2020 | SARSTC VAT 1940 | Value-Added Tax Act, 1991 | Value-added tax; whether the appellant was entitled to the deduction it claimed under section 16(3)(c) of the VAT Act |
| 25 November 2020 | SARSTC 24674 | Income Tax Act, 1962 | Income tax; taxpayer in assessed loss position; SARS in determining taxpayer’s liability to tax imposed an understatement penalty (USP) for no reasonable grounds for tax position taken.
Dispute:- Onus – Bona fide/inadvertent error
- Prejudice SARS
|
| 12 November 2020 | SARSTC IT 24502; IT 24503 | Income Tax Act, 1962 | Income tax; strike out; novation; whether the appellants’ application to strike out and dismiss the respondent’s Rule 31 Statement should be allowed |
| 27 October 2020 | SARSTC 13230 | Income Tax Act, 1962 | Income tax; gross income; whether the respondent was correct to include in the appellant’s gross income certain foreign income amounts |
| 20 October 2020 | SARSTC 0035/2018 | Tax Administration Act, 2011 | Tax administration; whether the appellant, by way of a Rule 56 application, was entitled to judgment against the respondent |
| 1 September 2020 | SARSTC 0085/2019 | Tax Administration Act, 2011 | Tax administration; whether the appellant was entitled to the relief it sought in terms of filing a late objection |
| 31 August 2020 | SARSTC 14302 | Tax Administration Act, 2011 | Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it sought to compel the respondent to discover certain documents |
| 3 June 2020 | SARSTC 0034/2019 | Tax Administration Act, 2011 | Tax administration; whether the appellant was entitled to the relief sought under a Rule 56 application wherein it argued that SARS failed to comply with a court order |
| 1 June 2020 | SARSTC 0037/2019 | Tax Administration Act, 2011 | Tax administration; whether the Appellant was entitled to the relief it sought in terms of a Rule 52 application |
| 27 May 2020 | SARSTC 24720 | Tax Administration Act, 2011 | Tax administration; whether an alteration of an assessment is competent |
| 29 April 2020 | SARSTC VAT 1712
(Fringe benefit) | Value-Added Tax Act, 1991 | Value-added tax; fringe benefit; whether the Appellant was liable for output tax in respect of fringe benefits under section 18(3) of the VAT Act |
| 29 April 2020 | SARSTC VAT 1712 (Supply) | Value-Added Tax Act, 1991 | Value-added tax; supplies; whether the Appellant was entitled to input tax claims and whether it met the requirement of “supplies”” in the VAT Act |
| 27 March 2020 | SARSTC 13720 | Tax Administration Act, 2011 | Tax administration; revised assessments; USP; methodology; whether the Respondent was entitled to revise certain assessments and impose a USP on the Appellant |
| 3 March 2020 | SARSTC VAT 1626 | Value-Added Tax Act, 1991 | Value-added tax; input tax; whether the Appellant was entitled to certain input tax deductions |
| 24 February 2020 | SARSTC 13950 | Tax Administration Act, 2011 | Tax administration; postponement; whether the Appellant’s application for a postponement should be entertained |
