We've got news for you.

Register on BusinessLIVE at no cost to receive newsletters, read exclusive articles & more.
Register now

The SA Revenue Service (Sars) has had a windfall, courtesy of two decisions by the Supreme Court of Appeal. They represent complex legal work by Sars before its "capture", back when key investigation and assessment units were working optimally. They are another reminder of the expertise that the revenue service has lost. One case concerns Amawele Joint Venture CC, whose sole client is the KwaZulu-Natal department of human settlements. The other relates to Volkswagen. After a protracted legal struggle, the court has ruled that Sars will keep VAT that Amawele claimed it had paid in error. It has also upheld an additional assessment by Sars that found Amawele owed it R38m for the 2008-2010 period. In the case of VW, the carmaker must pay tax on additional assessments of about R102m for the years 2008-2010. Amawele, which was involved in provincial housing rehabilitation projects between 2008 and 2010, contested whether it was liable to charge, collect and pay VAT on the amounts it was ...

BL Premium

This article is reserved for our subscribers.

A subscription helps you enjoy the best of our business content every day along with benefits such as articles from our international business news partners; ProfileData financial data; and digital access to the Sunday Times and Sunday Times Daily.

Already subscribed? Simply sign in below.

Questions or problems? Email helpdesk@businesslive.co.za or call 0860 52 52 00. Got a subscription voucher? Redeem it now

Would you like to comment on this article?
Register (it's quick and free) or sign in now.

Speech Bubbles

Please read our Comment Policy before commenting.

Commenting is subject to our house rules.