- The Supreme Court of Appeal of South Africa delivered a judgment in the case between the Commissioner for the South African Revenue Service and Virgin Mobile South Africa Pty Ltd.
- The appeal was heard on 28 February 2025 and the judgment was delivered electronically on 04 June 2025.
- The case involved issues related to tax law, specifically the Tax Administration Act 28 of 2011, default judgment, and condonation.
- The main question was whether a party is exempt from applying for condonation for late filing of a Rule 31 statement after receiving a notice under Rule 56(1).
- The appeal was upheld with costs, including the costs of two Counsel.
- The order of the high court was set aside and replaced with a new order.
- The application for default judgment was declared an irregular step and set aside.
- The taxpayer was ordered to pay the costs of the application.
- The appeal was against the majority judgment of the Gauteng Division of the High Court, which had dismissed an appeal against a Tax Court judgment.
- SARS had issued an additional assessment against the taxpayer for the 2014, 2015, and 2016 tax years, which the taxpayer appealed.
- SARS failed to file a required statement in response to the appeal, leading to the taxpayer filing a notice for default judgment.
Source: sars.gov.za
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.
