Legal Counsel – Dispute Resolution & Judgments – Tax Court 2028-2026

The Legal Counsel division of the South African Revenue Service (SARS) has scheduled a series of important dispute‑resolution judgments that will be issued by the Tax Court between July 2026 and 2028, as indicated by the upcoming rulings referenced in recent announcements. These judgments pertain to matters arising under the Income Tax Act of 1962 and the Tax Administration Act of 2011, encompassing a range of cases identified by their specific case numbers – SARSTC IT 76725, IT 76750, IT 76751, IT 76752, IT 76753, and IT 76754. The forthcoming decisions are expected to clarify the interpretation of complex tax provisions, set precedents for how certain tax obligations are assessed, and provide guidance on dispute‑resolution processes for taxpayers. By publishing these judgments, SARS aims to enhance transparency within the tax dispute ecosystem, offering taxpayers clearer insight into how their cases may be resolved and what evidential standards must be met. Legal practitioners and affected taxpayers are encouraged to monitor the official SARS communications for the exact release dates of each judgment, as the outcomes may influence future tax planning and compliance strategies. The rulings also underscore SARS’s commitment to upholding the rule of law and ensuring that all parties have access to fair and consistent judicial oversight in tax matters.