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 Webb7. The criticism of SARS’ practice of audit and issuing of assessment without proper application of their minds is well documented in Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91; [2014] 3 All SA 266 (SCA); 2014 (5) SA 231 (SCA) (12 June 2014) and no further comment is required
Sars v pretoria east motors pty ltd
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Webb12 juni 2014 · SARS v Pretoria East Motors (Pty) Ltd (291/12) [20140 ZASCA 91 (12 June 2014) The taxpayer conducted business as a car dealership in Pretoria selling new and … 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 …
WebbIn the case of SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (1), the Supreme Court of Appeal held the following with regards to the onus of proof resting with the taxpayer. “11] As best as can be discerned, Ms Victor’s approach was that if she did not understand something she was free to raise http://www.saflii.org/za/cases/ZASCA/2014/91.html
Webb13 juli 2024 · According to the Supreme Court of Appeal (SARS v Pretoria East Motors (Pty) Ltd (291/12) [20140 ZASCA 91 (12 June 2014): “The raising of an additional assessment must be based on proper grounds... 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 …
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 ...
Webb19 apr. 2024 · The validity of these assessments may well be called into question. After all, as was ruled by the Supreme Court of Appeal in Commissioner for the South African Revenue Services v Pretoria East Motors (Pty) Ltd [2014] 3 All SA 266 (SCA): film and popcornWebb29 sep. 2024 · SARS cannot, however, according to the court, form its opinion arbitrarily. It must, says the court, base its subjective opinion on objective facts in compliance with … film and production colleges in south africaWebb10 feb. 2015 · In SARS v Pretoria East Motors (Pty) Ltd it was held as follows: The raising of an additional assessment must be based on proper grounds for believing that, in the case of VAT, there has been an under declaration of supplies and hence of output tax, or an unjustified deduction of input tax. film and production boardWebb6 feb. 2024 · With reference to the Pretoria East Motors judgment, the High Court indicated that a taxpayer is afforded an opportunity to respond to a tax audit in terms of section … film and publication board addressWebb21 maj 2024 · Indeed, section 92 only requires SARS’ subjective satisfaction, based on reasonable grounds, in order to raise an additional assessment (see in this regard … film and psychology coursesWebbreiterated 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 … film and publication amendment act 11 of 2019Webb8 sep. 2015 · In SARS v Pretoria East Motors (Pty) Ltd 1 it was held as follows: "The raising of an additional assessment must be based on proper grounds for believing that, in the … ground turtle