SARS applied for an order setting aside, as an irregular step, a legality review brought by the taxpayer in appeal proceedings pending in the tax court. SARS contended that the review itself is both procedurally defective and irregular, whilst the taxpayer opposed the application on a number of grounds.
This is an appeal against the decision by SARS to disallow deductions in terms of 11(a) and 12C of the Income Tax Act (“IT Act”) and its decision to impose an understatement penalty (“USP”). The court dismissed the appeal with costs.
Whether the blanket prohibition on the disclosure and dissemination of the taxpayer information also protected by the taxpayer’s constitutional right to privacy and dignity could be limited by the applicants’ constitutional right to access to information and freedom of speech.
This case centres on an application by ABC Limited ("ABC") to the court seeking leave to amend its objection, which application was opposed by SARS. The court held in favour of ABC, stating that the court should allow for proper ventilation of issues so that justice may be done.
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