BASF vs SARS – the only constant is change
Overview
A summary of the BASF South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (A2024/024644) [2026] ZAGPJHC 275 (13 March 2026) case in which the Court had to decide whether to uphold the Tax Court’s decision to allow SARS to amend its Rule 31 statement and disallow amendments by the taxpayer to its Rule 32 statement.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | BASF amendments to statements rules of the court |
| Categories | Tax |
| Date | 21 July 2026 |
| File |