South Africa: High Court Rules on Tax Administration Act in CSARS v Mkhize 2026
On 28 October 2026, SARS published a summary of the High Court judgment in CSARS v Mkhize and Others (D13795/2024) [2026] ZAKZDHC 69. The case centered on the interpretation of the Tax Administration Act, 2011, and the Constitution of the Republic of South Africa, 1996, regarding SARS’ powers to collect outstanding tax debts and the
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