Tax Court Jurisdiction to Hear Application to Reinstate Appeal
SARSTC VAT 1518 (VAT) [2023] ZATC JHB In the Tax Court case VAT 1518 published on 21 April 2023, the applicant (taxpayer) was seeking permission to reinstate Income Tax and VAT appeals there were initially filed but later withdrawn by the applicant, leading to the additional assessments of SARS becoming final. The respondent (SARS) opposed …
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