CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77
![CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77](/export/system/modules/za.co.heliosdesign.cdh/resources/images/audio-cover.jpg)
CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77
Podcast
CSARS v Virgin Mobile South Africa (Pty) Ltd [2025] ZASCA 77
Podcast
Mariska explains that the judgment sheds light on how the Tax Court will interpret the interplay between Rule 52 and Rule 56 of the Tax Court Rules going forward, both of which deal with missed deadlines and noncompliance with court procedures.
In this particular matter, Mariska says that SARS missed a critical deadline. After a significant amount of time had passed, the taxpayer filed a Rule 56 notice requiring SARS to produce the necessary documents within 15 days.
Mariska further explains that, as with any litigation, there are procedural rules that impose strict deadlines for filing various pleadings in the Tax Court. Rule 52 allows a defaulting party to request condonation for late filings. If granted, they may proceed. Rule 56 lets the prejudiced party demand compliance within 15 days or seek a default judgment if no condonation is sought.
Click here to listen
The information and material published on this website is provided for general purposes only and does not constitute legal advice. We make every effort to ensure that the content is updated regularly and to offer the most current and accurate information. Please consult one of our lawyers on any specific legal problem or matter. We accept no responsibility for any loss or damage, whether direct or consequential, which may arise from reliance on the information contained in these pages. Please refer to our full terms and conditions. Copyright © 2025 Cliffe Dekker Hofmeyr. All rights reserved. For permission to reproduce an article or publication, please contact us cliffedekkerhofmeyr@cdhlegal.com.
Subscribe
We support our clients’ strategic and operational needs by offering innovative, integrated and high quality thought leadership. To stay up to date on the latest legal developments that may potentially impact your business, subscribe to our alerts, seminar and webinar invitations.
Subscribe