The Eastern Cape high court has identified a gap in tax legislation concerning bunkering activities, as the SA Revenue Service (Sars) estimates that the loss to the fiscus from illegal bunkering runs into billions of rand.

The tax agency is involved in a tax dispute with Heron Mauritius, a Mauritian firm, and its SA subsidiary Heron Marine. The two companies have been conducting bunker marine fuel operations in the Port of Ngqura in Algoa Bay, Gqeberha, since October 2020...

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