Tax Court Bullying Judgment Set-Aside and “court” status brought into question – Appeal Reignites Debate Over Lay Representation in the Tax Court
A recent tax dispute ruling has reignited the age-old debate over the right of appearance by a lay person in the Tax Court and whether the Tax Court falls within the ambit of a “court of law.” The High Court judgment in Poulter v CSARS (A88/2023) [2024] ZAWCHC 97 (2 April 2024) involved a taxpayer […]
“SARS + AI” vs “Your South African Tax”
The SARS Announcement on 02 April 2024, may look, for the untrained eye, like standard narrative. As a tax attorney in day-to-day practice, there are daily examples of very expensive tax mistakes. Tax practitioners and South African taxpayers are well advised to switch to a moment of seriousness; and take note of the following with […]
SARS Follows the Money – Targeting Big-Ticket Taxpayers and Their “Trusted Advisors”
SARS’ “Compliance Revenue Programme” make headlines off the back of the Revenue Results Announcement on 02 April 2024, raking in a whopping R293,7 billion! Even though the Announcement provided statistics upon statistics, the underlying message from Commissioner Kieswetter was clear – even with only 12 500 SARS employees, SARS will ensure to be “a catalyst to […]
SARS Commissioner vs Tax Practitioners: “Do your due diligence”.
During the April 2024 SARS Revenue Results Announcement Media Conference, the SARS Commissioner brought to light concerning observations regarding non-compliance and delinquent behaviour by tax practitioners. By drawing a direct correlation between non-compliant tax practitioners and their “clients [who] are equally delinquent,” his remarks underscored the critical importance for taxpayers to carefully assess the quality […]
SARS Wheels Against Eskom Corruption Turning Slowly, but Days are Numbered
Like all strategic movers, SARS has been biding its time in addressing corruption amidst South African SOEs, taking a few direct, or indirect shots here and there, and like a Grand Master, the Commissioner has made clear his end goal – the complete eradication of non-compliance.