Taxpayer M applied for a default judgment in terms of Rule 56(1), after SARS failed to deliver its Rule 31 statement. The applicant prays for a final order to set aside understatement penalties. SARS opposed the application for a default judgment and brought a counter-application for condonation to file the Rule 31 statement. This counter-application was opposed by Taxpayer M.
SARS has published issue 5 of the Comprehensive Guide to Dividends Tax
SARS has announced the income tax return filing dates for the 2022 year of assessment and specified those taxpayers that do not need to file income tax returns for the 2022 year of assessment.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.