14 June 2018 Taxpayer claims South African High Court failed to follow due process in revoking tax compliance status This was an urgent application by the taxpayer against the South African Revenue Service (SARS) for revoking its compliant status under the Tax Administration Act 28 of 2011, following the lapsing of a deferral agreement entered into between the parties. The taxpayer's primary complaint was SARS's failure to afford it the right to be heard (the audi principle). SARS argued that it did not have any duty to notify the applicant before revoking its compliant status since the deferral only remained in effect for the term of the deferral agreement. The court found in favor of the applicant and held that SARS had an obligation to follow due administrative processes and it cannot disregard the taxpayer's right to fair administrative justice. Document ID: 2018-1225 |
