Nondabula v Commissioner : SARS (2018 (3) SA 541 (ECM ) (27 June 2017)) : "Victory" for taxpayer after SARS fails to fulfil its duties

Abstract

The South African Revenue Service (SARS) is tasked with effectively and efficiently collecting taxes (s 3(a) of the South African Revenue Service Act 34 of 1997). In turn, these collected taxes are used by government to develop the economy of the country and regulate employment levels (Croome Taxpayers’ Rights (2010) 3).