#GAAR

GAAR assessments cannot be rewritten in litigation, SCA rules

SARS cannot fundamentally alter the factual basis or remedy of an assessment issued under the general anti-avoidance rule provisions through a Rule 31 statement.

Videos

Budget: Key changes for taxpayers and investors

Budget: Key changes for taxpayers and investors

Key compliance issues for FSPs in 2025/26

GAAR assessments cannot be rewritten in litigation, SCA rules