A Public Notice has been published prescribing the particulars that a tax invoice must contain, if the supply by a vendor relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the definition of “enterprise” in section 1(1) of the VAT Act.
SARS has published the updated Tables A and B of the Average Exchange Rates on 3 December 2021. The next update can be expected in March of 2022.
The taxpayer appealed against additional assessments raised by SARS and the imposition of understatement penalties (“USP”). SARS disallowed the taxpayer’s section 12C(1)(a) and 24C allowances. The court found in favour of SARS in respect of the section 12C(1)(a) allowance, and in favour of the taxpayer in respect of the section 24C allowance.
The taxpayer applied for a default judgement in terms of rule 56 of the Dispute Resolution Rules in order for the court to decide on the question as to whether a request for further documents in terms of rule 8 of the Dispute Resolution Rules was compulsory. If the court decided the question in the affirmative, to direct SARS to reopen the objections which had been invalidated by SARS.
This case is an application for default judgment in terms of rule 56 of the Dispute Resolution Rules. The appellant filed for a default judgment relating to an appeal submitted against the disallowance of an objection made to the respondent. The application for a default judgment was made since the respondent did not file a rule 31 statement in terms of the Dispute Resolution Rules.
This case is an appeal against a decision SARS, to include the net income, of a company incorporated and registered in the Republic of Ireland, in the determination of the tax payable by the appellant, as provided for in terms of section 9D of the Income Tax Act, No 58 of 1962.
SARS requested an order in terms of rule 30 of the Uniform Rules of Court, to declare an application for a default judgement brought by the respondent irregular and be set aside, and that the respondent pays the cost of this application. The default judgement application was submitted when SARS did not deliver a rule 31 statement, provided for in the Dispute Resolution Rules within the period allowed....
SARS has published Binding General Ruling 59 dealing with the calculation of VAT for table games of chance.
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