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

The SARS Legal Counsel released a detailed notice on dispute resolution and judgments relating to tax matters, specifically referencing the Tax Court matters for the 2028‑2026 period. The publication outlines recent rulings, including SARSTC VAT 22498 (VAT) [2026] ZATC CPT (27 July 2026), which interpret Section 17(1) of the Value‑Added Tax Act, 1991. These judgments provide decisive guidance on the application of tax law in complex dispute scenarios, offering clarity on procedural fairness and substantive rights for taxpayers. The notice underscores the importance of adhering to legal precedents while presenting arguments in tax courts, and it highlights the consequences of non‑compliance with statutory requirements. Additionally, the document serves as a reference for legal practitioners, tax advisors, and affected taxpayers, illustrating how judicial decisions shape the interpretation and enforcement of tax legislation. By disseminating these insights, SARS aims to promote transparency, reduce litigation risks, and ensure that all parties have equitable access to justice within the tax dispute resolution framework.

https://www.sars.gov.za/latest-news/legal-counsel-dispute-resolution-judgments-tax-court-2028-2026-5/