Below, please find issue 46 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

- High Court, Gauteng Division, Pretoria | SIP Project Managers (Pty) Ltd v C:SARS

  • Moneys paid to the South African Revenue Service ("SARS") by the taxpayer's bank, under third party notice in terms of section 179 of the Tax Administration Act, 2011 ("TAA").
  • Application made by taxpayer for a declaratory order setting aside SARS' third party notice.
  • Requirements for a valid third party notice, considered.
  • Requirements for delivery of electronic communications in terms of the rules under section 255 of the TAA, considered.
  • Held that a third party notice delivered prior to the existence of a tax debt is premature and unlawful.
  • Find a copy of this judgment here.

Download >> ENSafrica Tax In Brief - Issue 46

Originally published May 2020

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.