CSARS v Airports Company for South Africa (Case no 785/2021)
The objection of Airports Company for SA against an additional assessment issued by SARS was rejected.
In the objection the taxpayer was seeking clemency based on Uniform rule 28(1) to amend the objection that it had previously lodged. The rule states that: ‘[a]ny party desiring to amend a pleading or document other than a sworn statement, filed in connection with any proceedings, shall notify all other parties of his intention to amend and shall furnish particulars of the amendment’
Rule 42(1) reads: ‘If these rules do not provide for a procedure in the tax court, then the most appropriate rule under the rules for the High Court made in accordance with the Rules Board for Courts of Law Act and to the extent consistent with the Act and these rules, may be utilised by a party or the tax court.’
The Court ruled that the taxpayer is not entitled to amendment in terms of Uniform rule 28(1), read with rule 42(1), of the tax court rules.
You can read the full judgement here.