Tag Archive | SARS audits

S.AFRICA: Huang & Mpisi Trading 74 (Pty) Ltd – Search & Seizure Warrants under Tax Administration Act, 2011

Here is the full judgment: SA Tax Court search seizure review less intrusive Huang and Others Including Mpisi Trading 74 Pty Ltd 13 August 2014 I’m sure there is a chance it will go to the SCA with these legal expenses incurred. Take aways – from this judgment, SARS does not have a very high […]

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Posted in Africa, FP News, South Africa

S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties

Another article about this case is available here – http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12 June 2014) the court sought to look at certain principles from the Income Tax Act 58 of 1962 and the VAT Act 89 of 1991 regarding an appeal against the […]

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Posted in Africa, FP News