By Eric Madumo, Candidate Attorney and Joon Chong, Partner at Webber Wentzel In the recent case of CSARS v Char Trade, the Supreme Court of Appeal (SCA) that prescription begins to run against CSARS when a return for secondary tax on companies (STC) is submitted to SARS by a taxpayer.
By Joon Chong, Partner and Wesley Grimm, Candidate Attorney at Webber Wentzel. South Africa suffers from a trifecta of social challenges, namely: inequality, poverty and high levels of unemployment. This, when coupled with the state of economic stagflation, rampant government expenditure and bureaucratic paralysis is creating unprecedented fiscal pressure.
By Joon Chong, Partner, Tax Practice and Hillary Botha, Candidate Attorney at Webber Wentzel The Tax Court handed down judgement on 18 August 2017 in the case of ABC Proprietary Limited v C: SARS. The case primarily deals with understatement penalties in respect of both Value-Added Tax (VAT) and income tax defaults, in terms of...
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