- Flynote
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Appeal against imposition of understatement penalties – the appellant’s conduct fell within the category listed in items (a) to (d) of the definition of ‘understatement’ in s 221 of the Tax Administration Act – SARS suffered prejudice – no bona fide or inadvertent error – the imposition of penalties was justified – the increase of understatement penalties by the Tax Court incompetent and set aside.
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Documents citing this one 1
Judgment 1
1. | Enviroserv Waste Management (Pty) Ltd v Commissioner for South African Revenue Service (154/2022) [2023] ZASCA 180 (18 December 2023) |