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.
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Court tells SARS: A deal is a deal
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.
‘Instructive remarks’ from the Constitutional Court on understatement penalties
Expert legal interpretations, even if contrary to SARS’s stance, may not automatically result in understatement penalties.
