Media release – SARS wins court battle against delinquent taxpayer

Jul 25, 2023 | Uncategorised

25 July 2023 – The Commissioner of the South African Revenue Service (SARS) has welcomed the Supreme Court of Appeal judgment, which dismissed with costs, two appeals against orders of the Gauteng Division of the High Court, Pretoria (case no 543/2021); and the KwaZulu-Natal Division of the High Court, Pietermaritzburg (case no 409/2022).

The first was an appeal against a winding-up order granted against the appellant, PFC Properties (Pty) Ltd (PFC), in favour of SARS, by the Pretoria High Court. The second appeal was against an order by the Pietermaritzburg High Court, in terms of which it dismissed an application to place PFC in business rescue.

The issue before the SCA was whether the conduct on the part of PFC and the De Robillard Family Trust’s trustees in launching the business rescue application, constituted an abuse of court process. The SCA held that that application should not have been considered by reason of its use in a scheme of abuse. The Court held that the business rescue application was a stratagem.

See the full media statement here.

Have A Question?

Click here to view our FAQ to find the answers to frequently asked questions.

Want To Know More About Us?

Click here to view our About Us page to get to know more about us and our service offerings.

Want To Know The Latest News?

Click here to visit our news page to read about the latest from SARS, the Department of Labour and SAIT.