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Home » Posts » Tax Dispute Resolutions: A Case Study on Tresping Manufacturing vs. SARS

Tax Dispute Resolutions: A Case Study on Tresping Manufacturing vs. SARS

Introduction to the Case

Download the case here

The recent judgment involving Tresping Manufacturing (Pty) Ltd and the South African Revenue Service (SARS) is a pivotal case study for understanding the intricacies of tax disputes. This case, presided over by JP Daffue J in the High Court of South Africa, Free State Division, Bloemfontein, sheds light on the challenges businesses face when navigating customs and excise compliance. With the focus keyphrase “tax disputes,” this article delves into the critical aspects of the case, providing insights and implications for companies and tax professionals.

The Essence of the Dispute

On March 11, 2024, the court dismissed an urgent application by Tresping Manufacturing seeking the release of a truck, two trailers, and a textile consignment seized by SARS. The crux of the matter hinged on the urgency of the application, the applicant’s standing (locus standi), and compliance with the Customs and Excise Act’s procedural requirements. This dispute underscores the complexities of tax law and the importance of adhering to statutory requirements.

Unpacking the Legal Arguments

The case was marked by several key legal arguments, including the urgency of the application, Tresping Manufacturing’s right to request the release of the seized assets, and compliance with section 96 of the Customs and Excise Act 91 of 1964. The judgment meticulously addresses these issues, ultimately favouring SARS due to the applicant’s inability to meet the necessary legal benchmarks for urgency, standing, and procedural compliance.

Implications for Businesses

This case starkly reminds us of the importance of thorough documentation and adherence to legal procedures in customs and tax-related matters. To avoid similar pitfalls, businesses must fully understand and comply with the Customs and Excise Act.

My Conclusion

The Tresping Manufacturing vs. SARS case highlights the critical aspects of tax dispute resolution and the importance of legal compliance. Engaging with experts like myself/ TRM can guide and support businesses facing similar challenges in successfully navigating these complex issues.

With a profound understanding of tax law and a strategic approach to tax risk management, we offer invaluable support in navigating disputes like the Tresping Manufacturing vs. SARS case, ensuring businesses can mitigate risks and resolve conflicts effectively.

Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension	Transfer Pricing	International Taxation	South African Tax Law
Jurisdictional audience	Global audience, covers all jurisdictions	Global audience, covers all jurisdictions	South Africa specific, relevant to SADC region
Ideal for	TP managers, advisors, in-house tax teams, analysts moving into TP	Advisors and managers dealing with cross-border rules, treaties, planning	Practitioners working with the SA Income Tax Act, cases, compliance
Core focus	Methods, comparables, DEMPE, documentation, audits, dispute defence	Treaties, source vs residence, anti-avoidance, PE, relief from double tax	Statutory interpretation, case law, assessments, objections, local practice
Primary tools	OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law	OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases	Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style	Case-based assignments, file reviews, short written defences	Problem questions, treaty interpretation, position papers	Problem questions, statutory analysis, case commentary
Typical outcomes	Build defensible TP files and strategies, improve audit readiness	Design cross-border structures within rules, mitigate double tax	Apply SA tax law accurately, manage reviews and disputes
Entry point	Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award	Best for	What you achieve	Assessment highlights
PG Certificate	Foundation to intermediate upskilling	Core concepts, frameworks, and applied techniques	Short case write ups, timed responses, applied tasks
PG Diploma	Expanding technical depth and application	Advanced analysis, risk management, documentation quality	Integrated case assignments, policy memos, oral defence
MSc	Leaders and specialists building authority	Capstone project and research backed practice outcomes	Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension	Conducting a Transfer Pricing Trial	Effectively Managing Tax Teams	Indirect Taxation	Tax Risk Management
Jurisdictional audience	Global audience	Global audience	Global audience, with local adaptation	Global audience
Ideal for	In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial	Heads of tax, managers, team leads, controllers, emerging leaders	VAT, GST, customs, finance managers, AP, AR, compliance specialists	Tax managers, risk officers, controllers, advisors building governance
Core focus	Case theory, evidence files, expert reports, witness prep, courtroom strategy	Operating models, KPIs, workflows, stakeholder management, coaching	VAT design, place of supply, input credits, exemptions, WHT interactions	Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study
Duration	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time
Outcomes	Confident litigation preparation and defence for TP disputes	Stronger execution, clear roles, measurable team performance	Reduced VAT errors, better cash flow, fewer surprises at audit	Structured governance, fewer findings, faster dispute resolution
Prerequisites	TP fundamentals recommended	Supervisory experience helpful	Basic VAT knowledge helpful	General tax experience helpful
Pathway	Progress to PG Certificate in Transfer Pricing	Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership)	Progress to PG programmes, International Tax or SA Tax Law	Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected

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International Tax

South African Tax Law

Mechanics of Conducting a TP Trial

Mechanics of Leading Tax Teams

Mechanics of Indirect Taxation

Mechanics of Tax Risk Management

Mastering Tax Dispute Resolution in South Africa