In the case of Thistle Trust v Commissioner for the South African Revenue Service (CCT 337/2) [2024] ZACC 19, the Constitutional Court of South Africa delivered a judgment on October 2, 2024.
On 15 October 2024, the High Court of Gauteng held the respondents liable for failing to settle outstanding taxes.
This case focuses on addressing significant issues related to SARS’s authority under the Tax Administration Act No. 28 (2011) (“TAA”) and the responsibilities of taxpayers in providing requested information.
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