Sars v pretoria east motors pty ltd
WebbSARS v Pretoria East Motors (Pty) Ltd supra 205 Referred to in section 12 206 If a party or a person authorised to appear on the party’s behalf fails to appear before the tax court at the time and place appointed for the hearing of the appeal the tax court may decide the appeal,207 upon— the request of the party that does appear; and Webbout in Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd:8 “It is important at the outset to emphasise, as Curlewis JA did in Bailey v Commissioner for Inland Revenue 1933 AD 204 at 220, that the Tax Court is not a court of appeal in the ordinary sense; it is a court of revision.
Sars v pretoria east motors pty ltd
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WebbSARS – South African Revenue Services 4. IT – Income Tax 5. DBCM – De Beers Consolidated Mines Ltd 6. RG – Redrow Group 7. CSAR – Commissioner for South African Revenue Service 8. VAT ... 3.8 COMMISSIONER, SOUTH AFRICAN REVENUE SERVICES V PRETORIA EAST MOTORS (PTY) LTD ... Webb15 aug. 2014 · In the Pretoria East Motors case the taxpayer carried on business as a car dealership in Pretoria selling new and used vehicles. During June and July 2003 SARS officials conducted a detailed audit of the taxpayer’s affairs covering the period 2000 to 2004. In concluding the audit SARS issued additional income tax and value-added tax …
WebbAuthor: SARS Revenue – Income Tax Act 58 of 1962 and Value Added Tax Act 89 of 1991 – assessment to additional income tax and value added tax – appeal against dismissal … Webb2.2 C:SARS v Pretoria East Motors (Pty) Ltd Pretoria East Motors was an authorised dealer on behalf of Toyota South Africa (‘Toyota SA’) and conducted business as a car …
Webbreiterated in Commissioner, South African Revenue Service v Pretoria East Motors (Pty) Ltd 2014 (5) SA 231 (SCA) para 8: „It is so that the taxpayer‟s ipse dixit will not lightly be regarded as decisive. But it must be considered together with all of the other evidence in the case. And, given the unfavourable WebbThe decision to appoint a third party is considered an "administrative action" in terms of PAJA (Contract Support Services (Pty) Ltd v SARS [1998] 61 SATC 338 349). …
Webbof Appeal in SARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91, in which judgment was given on 12 June 2014, now provides welcome illumination on these important …
Webb30 mars 2024 · 11 March 2024. Cell C Pty (Ltd) v CSARS (30959/2024) Customs & Excise Act, 1964. Customs and excise – Appeal and review: Whether section 47 (9) ( e ), permitting as it does a wide appeal, precludes a court from jurisdiction to order SARS to produce a record of decision for review under Uniform Rule 53. 11 March 2024. comic familia burronWebb1 juli 2024 · Many taxpayers have now heeded the South African Revenue Service’s (Sars’) call to submit their 2024 tax returns, and some have received automatic assessments as … comic explosion effectWebbThe conduct on the part of SARS in assigning a nil value to the shares in question raises important questions, and it is regrettable that this did not come under closer critical scrutiny by the Supreme Court of Appeal. Since the judgment in SARS v Pretoria East Motors (Pty) Ltd [2014] 76 SATC 293, it has dry bar comedy michael palascakWebbjudgment in SARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91 it has been clear that SARS must have a basis for issuing an assessment and cannot issue assessments to tax that are plucked from thin air. In that case, the Supreme Court of Appeal said (at para [11]) that the approach taken by the SARS auditor in the matter then before the ... dry bar comedy scheduleWebb23.1 Conduct of SARS [304] CSARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91, 2014 (5) SA 231 (SCA), 76 SATC 293, 2014 Taxpayer 220. 23.2 Default Judgment [305] … comic fanny briceWebbSee SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 at para [6] and CIR v SA Mutual Unit Trust Management Co Ltd 1990 (4) SA 529 (A) at 538D. The onus lay on the appellant to show on a balance of probabilities that it received a discount rather than a commission from the airlines. dry bar comedy people watchingWebb23 feb. 2024 · 6 Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue 1942 AD 142 at 150; Metcash Trading v Commissioner, SARS 2001 (1) SA 1109 (CC) (Metcash) paras 32 and 47; Commissioner, SARS v Pretoria East Motors [2014] ZASCA 91; 2014 (5) SA 231 (SCA) para 2; Africa Cash and Carry v Commissioner, SARS [2024] ZASCA 148; 2024 (2) … comic fachbegriffe