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S.Africa: Recent case summaries relevant to tax administrative principles

Table of Contents

  • Karin Steenkamp and others v Edcon Limited, decided by Constitutional Court:

This was a labour law matter where the Labour Appeal Court refused the applicants condonation for the late launching of an application in terms of the Labour Relations Act.

The Judgment discusses the principles applicable to appeals against the grant or refusal of condonation

Q: The first issue was whether the Labour Appeal Court was correct in overturning a decision of the Labour Court granting condonation to the applicants.

The principles of granting condonation discussed, can be applied to our tax cases as well.

  • 13868 (Delivered on 27 February 2019) (Tax Court in Bloemfontein):

SARS brought a Rule 56 application for default judgment. The taxpayer requested condonation and postponement and further relief in the notice of motion, which was dismissed with costs. The Court granted the order in terms of section 129(2) of the TAA.

Q: The court found that the Taxpayer was intentionally delaying legal processes.

  • IT24510 (Delivered on 17 April 2019) (Tax Court in Cape Town):

The brief summary is apparent from the legal question.

Q: Whether the sale of the taxpayer’s gift cards constituted as part of its gross income for the purpose of the Income Tax Act as soon as it was received by the taxpayer (as contended by SARS) or would become such only when the card was redeemed or have not been redeemed expired (taxpayer).  The Court found that there was no merit in SARS’ argument.

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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
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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