From the latter part of 2020, SARS noted public concerns regarding the change in the method of calculating the qualifying medical expenses relating to school fees. It is for this reason that SARS has taken the decision to revert to the method of calculating the qualifying medical expenses for school fees as set out in the 2012 Disability List.
This is an application relating to review proceedings, launched by the taxpayer. The taxpayer seeks a compelling order directing SARS to file the record of proceedings pursuant to which SARS decided to issue certain assessments pertaining to VAT refunds.
This case is an appeal in terms of section 133(1) of the Tax Administration Act (“the TA Act”), against the decision of the Tax Court, dismissing the appellant’s application for a default judgement against the respondent. The case revolved around, whether or not section 133(1) of the TA Act, i.e the right to appeal, includes the right to appeal against an interlocutory application.
The SARS Annual Report for 2020 – 2021 was published. The Commissioner’s annual report informs parliament, stakeholders and the community about SARS’s performance in administering the taxation system and customs.
The guide on How to submit a dispute via eFiling has been updated with the extension of Covid-19 Pay-As-You-Earn (PAYE) and Employment Tax Incentive (ETI) information.
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