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Case Summary 2/2022 – F Taxpayer v Commissioner for the South African Revenue Service (Case no: IT 45842)

Overview

A summary of F Taxpayer v CSARS which dealt with SARS’ failure to timeously deliver a rule 31 statement.
AuthorGigi Nyanin
DivisionTax
Keywords
SARS
TAA
Rule 31
condonation
Categories
Tax
Date3 March 2022
File