Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022–2020

Oct 10, 2022 | Uncategorised

10 October 2022 – Tax Administration Act, 2011

CSARS v Airports Company for South Africa (Case no 785/2021) [2022] ZASCA 132 (7 October 2022)

Tax Administration Act 28 of 2011 – application for amendment to objection against an additional assessment – no procedure in the Act for amendment of an objection – taxpayer not entitled to amendment in terms of Uniform rule 28(1), read with rule 42(1), of the tax court rules

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