Full bench identifies errors by Sars and errors in earlier judgment as taxpayer’s eight-year wait continues.
The full bench of the high court, Western Cape Division, on April 21 2022, in Tunica Trading 59 v Commissioner, South African Revenue Service (Sars), overturned a high court judgment handed down on February 23, 2021, awarding costs against Sars.
However, the eight-year battle isn’t over, and Sars has to reconsider the refund application.
Source Moneyweb
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