Fair Trade vs SARS (High Court)
Overview
This is a summary of the Fair-Trade Independent Tobacco Association NPC and Others v Commissioner for the South African Revenue Services and Another (115176/2023; 115375/2023) [2024] ZAGPPHC 457 (15 May 2024) case where various taxpayers approached the High Court with a request that SARS’ Rule 19.09 (the impunged rule) be temporarily set aside pending the outcome of an application by the taxpayers to have the rule declared unconstitutional.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Fair Trade SARS impunged rule Rule 19.09 |
| Categories | Tax |
| Date | 17 July 2024 |
| File |