
Court halts SARS’s ‘pay now, argue later’ rule in R531m tax battle
The judgment clarifies that when a taxpayer offers over-collateralised security and SARS cannot explain real risk, suspension should follow.

The judgment clarifies that when a taxpayer offers over-collateralised security and SARS cannot explain real risk, suspension should follow.

A High Court ruling confirms that SARS must honour lawful settlement agreements and cannot rely on internal systems or administrative hurdles to escape binding terms.

The judgment makes it clear that remedies under the CPA – refund or replacement – are enforceable and cannot be frustrated by delay or technical objections.