Trakman vs SARS – what came first?
Overview
A summary of the Trakman N.O v Commissioner for the South African Revenue Service (58927/21) [2026] ZAGPPHC 298 (25 March 2026) case in which the court had to decide whether a taxpayer could retrospectively register for diesel fuel refunds.
| Author | SAICA (Nomvula Masehla: Lead) |
|---|---|
| Division | Tax |
| Keywords | Trakman retrospective registration Diesel refund |
| Categories | Tax |
| Date | 21 July 2026 |
| File |