South Africa: Vendor Can Appeal Unrequested Apportionment Method Ruling, Supreme Court of Appeal Decides

• Vendor may appeal a ruling allowing use of an alternative apportionment method not requested by the vendor
• Supreme Court of Appeal decision on July 8, 2025
• Right to appeal under section 32(1)(a)(iv) of the VAT Act
• Case: Commissioner for South African Revenue Service v. African Bank Limited
• Vendors must apply for a ruling to use an alternative method if standard methods are not equitable
• Section 32(1)(a)(iv) allows appeal if SARS refuses a method
• SARS argued approval of an alternative method prevents appeal
• Court rejected SARS’ interpretation, supporting vendor’s right to appeal

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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