Sars v pretoria east motors pty ltd

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August undefined, 2024

WebbSince the judgment 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 … Webb21 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 …

Sars disputes – receiving an assessment is not the end of …

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 ... WebbIn the preceding judgment of SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (12 June 2014) (par 11) the Supreme Court of Appeal remarked as follows: boundary title \\u0026 escrow llc

REPUBLIC OF SOUTH AFRICA IN THE TAX COURT OF SOUTH AFRICA ... - SARS …

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 WebbIn the preceding judgment of SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (12 June 2014) (par 11) the Supreme Court of Appeal remarked as follows: As best as can be discerned, Ms Victor’s approach was that if she did not understand something she was free to raise an additional assessment and 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... boundary toha

ONUS OF PROOF, VAT AND INPUT TAX - Unicus Tax Specialists SA

Leading Tax Cases – Organised By Subject Matter – The Taxpayer

WebbSee 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. 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 … guerilla stream meaningWebbjudgment 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 ... guerilla marketing ideas for spas

"WebbSince the judgment in SARS v Pretoria East Motors (Pty) Ltd [2014] 76 SATC 293, it has been clear that SARS must have a basis for issuing an assessment and cannot issue … " - Sars v pretoria east motors pty ltd

Sars v pretoria east motors pty ltd

Commissioner South African Revenue Services v Pretoria

Webb7 juni 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 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 … Webb23.1 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] …

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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 … 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). …

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): http://www.saflii.org/za/cases/ZASCA/2014/91.html

Webb12 juni 2014 · SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (12 June 2014) Size: 322.39 KB Back Powered by jDownloads Quick links Judgments Court Roll … 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.

http://www.saflii.org/za/cases/ZASCA/2014/91.html

WebbCSARS v Pretoria East Motors (Pty) Ltd - (291/12) [2014] ZASCA 91 - 12 June 2014 ... Author: 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 of objection by taxpayer – onus of proof – evidence ... guerilla toss tourWebbSARS Act. [4] The first respondent is ,LPIa company with limited liability. It is an investment and property-owning company duly registered as such in terms of the laws of the … guerilla marketing ideas for real estateWebb23 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) … guerilla westsaharaWebb8 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 … guerilu achatWebbreiterated 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 … guerilla\u0027s guide to the baofeng radioWebbThe 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 boundary t markingsWebbThe taxpayer operated a car dealership in Pretoria. The South African Revenue Service (SARS) conducted an audit on the taxpayer in respect of its 2000 to 2004 years of … guerilla wire