Sars v pretoria east motors pty ltd
Webb10 feb. 2015 · In SARS v Pretoria East Motors (Pty) Ltd it was held as follows: The raising of an additional assessment must be based on proper grounds for believing that, in the case of VAT, there has been an under declaration of supplies and hence of output tax, or an unjustified deduction of input tax. Webb15 aug. 2014 · In the Pretoria East Motors case the taxpayer carried on business as a car dealership in Pretoria selling new and used vehicles. During June and July 2003 SARS officials conducted a detailed audit of the taxpayer’s affairs covering the period 2000 to 2004. In concluding the audit SARS issued additional income tax and value-added tax …
Sars v pretoria east motors pty ltd
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Webb1 apr. 2003 · [1] The Respondent, Pretoria East Motors (Pty) Ltd (the taxpayer), an authorised dealer on behalf of Toyota South Africa (Toyota SA), conducted business as …
Webb18 juli 2014 · On June 12 2014 an interesting judgment was handed down in the Supreme Court of Appeal (SCA) in Commissioner for the South African Revenue Service v Pretoria East Motors (Pty)... WebbSince the judgment in SARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91 it has been clear that SARS must have a basis for issuing an assessment and cannot issue …
Webbof Appeal in SARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91, in which judgment was given on 12 June 2014, now provides welcome illumination on these important … WebbSARS must give proper reasons and have proper grounds NOVEMBER 2014 – ISSUE 182. The Tax Administration Act No. 28 of 2011 ... it is also appropriate to consider the judgment in Commissioner for the South African Revenue Service v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91.
Webb13 juli 2024 · According to the Supreme Court of Appeal (SARS v Pretoria East Motors (Pty) Ltd (291/12) [20140 ZASCA 91 (12 June 2014): “The raising of an additional assessment must be based on proper grounds...
WebbSARS Act. [4] The first respondent is ,LPIa company with limited liability. It is an investment and property-owning company duly registered as such in terms of the laws of the … equipe toty 2023Webb12 juni 2014 · SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (12 June 2014) Size: 322.39 KB Back Powered by jDownloads Quick links Judgments Court Roll … equipe tv live streamingWebbIn the preceding judgment of SARS v Pretoria East Motors (Pty) Ltd (291/12) [2014] ZASCA 91 (12 June 2014) (par 11) the Supreme Court of Appeal remarked as follows: equipe foot bayern munichWebb23.1 Conduct of SARS [304] CSARS v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91, 2014 (5) SA 231 (SCA), 76 SATC 293, 2014 Taxpayer 220. 23.2 Default Judgment [305] … equipe rocket wallpaperWebbSARS v Pretoria East Motors (Pty) Ltd supra 205 Referred to in section 12 206 If a party or a person authorised to appear on the party’s behalf fails to appear before the tax court at the time and place appointed for the hearing of the appeal the tax court may decide the appeal,207 upon— the request of the party that does appear; and finding water pipes undergroundWebbout in Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd:8 “It is important at the outset to emphasise, as Curlewis JA did in Bailey v Commissioner for Inland Revenue 1933 AD 204 at 220, that the Tax Court is not a court of appeal in the ordinary sense; it is a court of revision. finding water lines with metal rodsWebb6 feb. 2024 · With reference to the Pretoria East Motors judgment, the High Court indicated that a taxpayer is afforded an opportunity to respond to a tax audit in terms of section … equipe yann barthes