Proper assessment of the merits must be undertaken when considering the prospect of litigating against the South African Revenue Service (Sars).
Secondly, all internal dispute resolution processes provided for in the Customs & Excise Act must be exhausted.
A recent article, ‘A rare victory for taxpayers: Richards Bay Minerals wins royalties battle with Sars’, sparked discussion on whether courts favour Sars.
However, while Shepstone & Wylie (S&W) refrain from expressing an opinion, litigating against Sars isn't hopeless.
- Read S&W partner Freek van Rooyen’s column on holding this view here: ‘To litigate or not against the SA Revenue Service.’
