Taxpayers cannot obtain the benefits of tax amnesty, which “wipes their slate clean”, but later request remission of tax interest, the SA Revenue Service (Sars) argued at the Constitutional Court on Tuesday.

The case, which involves a R171m tax interest dispute between Sars and Medtronic International, a trading company, is expected to affect every taxpayer and determine how Sars must administer tax amnesty agreements in future...

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