Case Summary 3/2022 – Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8
Overview
A summary of Barnard Labuschagne Incorporated v South African Revenue Service and Another which dealt with , inter alia, whether a certified statement filed by SARS in terms of s172 of the TAA was susceptible to rescission.
| Author | Gigi Nyanin: SAICA |
|---|---|
| Division | Tax |
| Keywords | SARS TAA certified statement |
| Categories | Tax |
| Date | 16 March 2022 |
| File |