Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2025–2023
14 July 2023 – Supreme Court of Appeal Judgments CSARS v Free State Development Corporation (1222/2021) [2023] ZASCA 84 (31 May 2023) CSARS v Nyhonyha and Others (1150/2021) [2023] ZASCA 69 (18 May 2023) Summaries are available on the Supreme Court of Appeal Judgments page
Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023
14 July 2023 – High Court Judgments I-Cat International Consulting (Pty) Ltd v CSARS (41667/2021) [2023] ZAGPPHC 268 [2023]; 3 All SA 154 (GP) (24 April 2023) Tomson NO and Others v CSARS and Another (33918/2021) [2023] ZAGPPHC 359 (24 April 2023) Lion Match Company (Pty) Ltd v CSARS (A 202/2020; IT 13950) [2023] ZAGPPHC […]
Legal Counsel – Secondary Legislation – Tariff Amendments 2023
14 July 2023 – Customs and Excise Act, 1964: Publication details for tariff amendment notice R3669, as published in Government Gazette 48959 of 14 July 2023, are now available.
Legal Counsel Publications – Find a Guide – Income Tax
14 July 2023 – Income Tax Act, 1962 Guide to the Exemption from Normal Tax of Income from Films (Issue 2)
Legal Counsel Archive – Interpretation Notes
14 July 2023 – Income Tax Act, 1962 Interpretation Note 106 – Deduction in respect of certain residential units
Legal Counsel – Interpretation and Rulings – Interpretation Notes 101–120
14 July 2023 – Income Tax Act, 1962 Interpretation Note 106 (Issue 2) – Deduction in respect of certain residential units
eFiling upgrade on 14 July 2023
14 July 2023 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. In order to provide clarity & certainty, make it easy for taxpayers & traders to comply […]
