11 May 2022 – Tax Administration Act, 2011
Barnard Labuschagne Incorporated v SARS and Another (CCT 6021) [2022] ZACC 8 (11 March 2022)
Tax Administration Act 28 of 2011 – sections 172 and 174 – certified statement filed by South African Revenue Service to be treated as civil judgment – whether susceptible of rescission
Scope of Chapter 9 of Tax Administration Act – whether dispute about alleged payment of self-assessments within scope
