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Corporate Tax

19 October 2018
Gigi Nyanin Tax returns: when does prescription commence to run?

South Africa - Cliffe Dekker Hofmeyr

The Supreme Court of Appeal recently had to determine whether an assessment issued for secondary tax on companies (STC) in respect of a dividend cycle ending in February 2007, which had been levied under the Income Tax Act, had prescribed in accordance with the Tax Administration Act. The key issue for consideration was whether the Tax Administration Act had prohibited the South African Revenue Service from issuing the assessment for STC in respect of that dividend cycle.

Author: Gigi Nyanin
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