Legal Counsel – Dispute Resolution & Judgments – High Court Judgments 2025–2023
24 July 2023 – Tax Administration Act, 2011 CSARS v M (A5036/2023) [2023] ZAGPJHC 769 (6 July 2023) Appeal from the Tax Court – whether undeclared receipts and deposits into taxpayer’s personal bank accounts and other accruals were income or the repayment of loans – a factual issue.
e@syFile™ – release notes
24 July 2023 – e@syFile version 7.3.9 was released.
Legal Counsel – Dispute Resolution & Judgments – Tax Court Judgments 2025–2023
24 July 2023 – Tax Administration Act, 2011 SARSTC IT 24870; IT 25162; IT 25166 (ADM) [2023] ZATC JHB (6 July 2023) Prescription objection: Objection to a whole assessment is not permissible – capital gains tax.
SARS Payment Rules
24 July 2023 – SARS clients are encouraged to make payments via EFT (Electronic Fund Transfer) into the SARS public beneficiaries listed on the banking platform or eFiling. Cash deposits to a SARS Customs and Excise bank account at any bank branch is no longer available as a payment option to SARS clients. GEN-PAYM-01-G01 – […]
Tax Directives: Trade testing starts 16 August 2023
24 July 2023 – SARS will introduce enhancements to the Tax Directives process as indicated in the IBIR‐006 Tax Directives Interface Specification Version 6.503. Trade testing is planned to start on Wednesday, 16 August 2023 to prepare for the implementation of the software during the second quarter of this financial year. If the dates need […]
