Tax Law cases

South African case law on Tax Law, with full citations. 286 cases — page 1 of 2.

  1. 3M South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(272/09) [2010] ZASCA 20 (23 March 2010)
  2. Absa Bank Limited v Mahomed Arif and Abdul Shiraz(876/12) [2012] ZASCA 1 (20 January 2014)
  3. A B v Zimbabwe Revenue Authority (ZIMRA)HH 479-21 (ITC 5/21)
  4. Ackermans Limited v The Commissioner for the South African Revenue Service; Pep Stores (SA) Limited v The Commissioner for the South African Revenue Service(441/09) [2010] ZASCA 131
  5. Africa Cash and Carry (Pty) Limited v The Commissioner for the South African Revenue Service(783/18) [2019] ZASCA 148 (21 November 2019)
  6. Afritrade International Limited v Zimbabwe Revenue AuthorityJudgment No. SC 1/19; Chamber Application No. SC 297/18
  7. Alan George Marshall N.O. and Others v Commissioner for the South African Revenue Service
  8. Allied Timbers Zimbabwe (Private) Limited v Joseph KanyekanyeHH 408-17, HC 823/16, Ref Case No. 12172/15
  9. AMI Forwarding (Pty) Limited v Government of the Republic of South Africa (Department of Customs and Excise) and another(251/09) [2010] ZASCA 62
  10. Anglo Platinum Management Services (Pty) Ltd v The Commissioner for the South African Revenue Service(20725/2014) [2015] ZASCA 180 (30 November 2015)
  11. Anglovaal Mining Limited v The Commissioner for the South African Revenue Service(411/08) [2009] ZASCA 109
  12. Anil Singh v Commissioner for the South African Revenue ServiceCase No: 500/2001, [2003] SCA (unreported), delivered 31 March 2003
  13. Assmang (Pty) Ltd v The Commissioner for the South African Revenue Service and Others(311/2024) [2025] ZASCA 121 (29 August 2025)
  14. Auction City (Pvt) Ltd v El Elion Investments (Pvt) LtdHH 315-15, CIV 'A' 509/13
  15. Avenant v Commissioner for the South African Revenue Service(367/2015) [2016] ZASCA 90 (1 June 2016)
  16. Aveng Mining Shafts & Underground v The Commissioner for the South African Revenue Service(1192/2023) [2025] ZASCA 20 (17 March 2025)
  17. Barclays Bank of Zimbabwe v Zimbabwe Revenue AuthorityJudgment No. SC 31/06, Civil Appeal No. 323/04; ZLR (35)
  18. Barnard Labuschagne Incorporated v South African Revenue Service and Another[2022] ZACC 8
  19. Baseline Civil Contractors (Pty) Ltd v The Commissioner for the South African Revenue Service(893/2024) [2026] ZASCA 20 (24 February 2026)
  20. BCM (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 214-21, FA 9/18
  21. Bechan and Another v SARS Customs Investigations Unit and Others(1196/2022) [2024] ZASCA 20 (05 March 2024)
  22. Benchman Investments (Private) Limited v The Commissioner General, Zimbabwe Revenue AuthorityHH 90-2004, HC 8799/02
  23. Benhaus Mining (Proprietary) Limited v The Commissioner for the South African Revenue Service(165/2018) [2019] ZASCA 17 (22 March 2019)
  24. BMW South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1156/18) [2019] ZASCA 107 (6 September 2019)
  25. Border Timbers Limited v Zimbabwe Revenue AuthorityHH 102-2005, HC 838/05
  26. Botha v S[2009] ZASCA 125 (29 September 2009)
  27. BP Southern Africa (Pty) Ltd v Commissioner for the South African Revenue Service(801/2022) [2024] ZASCA 2 (12 January 2024)
  28. BP Southern Africa (Pty) Ltd v The Commissioner for the South African Revenue Services(60/06) [2007] ZASCA 7
  29. BT (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 617-14, FA 12/12
  30. CA (PVT) LTD v THE COMMISSIONER GENERAL OF THE ZIMBABWE REVENUE AUTHORITYHH 343-19, FA 01/2015
  31. Care International in Zimbabwe v Zimbabwe Revenue AuthorityJudgment No. SC 76/17, Civil Appeal No. SC 257/15
  32. Carmel Trading Company Limited v The Commissioner for the South African Revenue Service(447/07) [2007] ZASCA 160
  33. Chipkin (Natal) (Pty) Limited v The Commissioner for the SA Revenue ServiceCase number: 190/04
  34. Chirag Motiwala (Pvt) Ltd v Collector of Customs (Mutare) and OthersHH 125-03, HC 1041/01
  35. City of Tshwane Metropolitan Municipality v Cable City (Pty) Ltd[2009] ZACC 34
  36. City Power (SOC) Limited v Commissioner for the South African Revenue Service(1147/2019) [2020] ZASCA 150 (20 November 2020)
  37. Clayton Kasosera v Zimbabwe Revenue AuthorityHH 595-21, HC 1457/21
  38. Clicks Retailers (Pty) Limited v Commissioner for the South African Revenue Service[2021] ZACC 11
  39. Commissioner for South African Revenue Services v Colgate-Palmolive (Proprietary) Limited(528/09) [2010] ZASCA 98 (3 September 2010)
  40. Commissioner for South African Revenue Service v British Airways PlcCase No: 141/04
  41. Commissioner for the SA Revenue Service v Catherine Marcia WynerCase No: 581/2002
  42. Commissioner for the South African Revenue Service and Others v Dragon Freight (Pty) Ltd and Others(751/21) [2022] ZASCA 84
  43. Commissioner for the South African Revenue Services v C J SmithCase No: 563/2001 (SCA); also reported as ITC 1698 (63 SATC 161)
  44. Commissioner for the South African Revenue Services v Daikin Air Conditioning South Africa (Pty) Limited(185/2017) [2018] ZASCA 66 (25 May 2018)
  45. Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd(435/2020) [2021] ZASCA 61 (25 May 2021)
  46. Commissioner for the South African Revenue Service v Airworld CC and Another(672/06) [2007] ZASCA 147
  47. Commissioner for the South African Revenue Service v Atlas Copco South Africa (Pty) Ltd(834/2018) [2019] ZASCA 124 (27 September 2019)
  48. Commissioner for the South African Revenue Service v Bosch(394/2013) [2014] ZASCA 171 (19 November 2014)
  49. Commissioner for the South African Revenue Service v Candice-Jean van der Merwe(211/2021) [2022] ZASCA 106 (30 June 2022)
  50. Commissioner for the South African Revenue Service v Capitec Bank Limited(94/2021) [2022] ZASCA 97 (21 June 2022)
  51. Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Packaging(776/2017) [2018] ZASCA 89 (31 May 2018)
  52. Commissioner for the South African Revenue Service v Coltrade International CC(54/2015) [2016] ZASCA 53
  53. Commissioner for the South African Revenue Service v Coronation Investment Management SA (Pty) Ltd(1269/2021) [2023] ZASCA 10 (07 February 2023)
  54. Commissioner for the South African Revenue Service v De Beers Consolidated Mines Limited(503/11) [2012] ZASCA 103 (1 June 2012)
  55. Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd(1063/2023) [2024] ZASCA 158 (15 November 2024)
  56. Commissioner for the South African Revenue Service v Hawker Air Services (Pty) Ltd and Hawker Aviation Services Partnership(379/2005) [2006] ZASCA 55
  57. Commissioner for the South African Revenue Service v Labat Africa Limited(669/10) [2011] ZASCA 157 (28 September 2011)
  58. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd(1354/2018) [2019] ZASCA 163 (29 November 2019)
  59. Commissioner for the South African Revenue Service v Medtronic International Trading S.A.R.L(456/2021) [2023] ZASCA 20 (03 March 2023)
  60. Commissioner for the South African Revenue Service v NWK Limited(27/10) [2010] ZASCA 168 (1 December 2010)
  61. Commissioner for the South African Revenue Service v Plasmaview Technologies (Pty) Ltd(647/09) [2010] ZASCA 135 (1 October 2010)
  62. Commissioner for the South African Revenue Service v Sasol Chevron Holdings Limited(1044/2020) [2022] ZASCA 56 (22 April 2022)
  63. Commissioner for the South African Revenue Service v Sprigg Investment 117 CC t/a Global Investment(36/2010) [2010] ZASCA 172 (1 December 2010)
  64. Commissioner for the South African Revenue Service v Terraplas South Africa (Pty) Ltd(375/2013) [2014] ZASCA 69
  65. Commissioner for the South African Revenue Service v The Executors of Estate Late Sidney Ellerine(142/2017) [2018] ZASCA 39 (28 March 2018)
  66. Commissioner for the South African Revenue Service v The Thistle Trust(516/2021) [2022] ZASCA 153 (7 November 2022)
  67. Commissioner for the South African Revenue Service v Tiger Oats LtdCase No: 108/2002
  68. Commissioner for the South African Revenue Service v Tunica Trading 59 (Pty) Ltd(1252/2022) [2024] ZASCA 115 (24 July 2024)
  69. Commissioner for the South African Revenue Service v United Manganese of Kalahari (Pty) Ltd(264/2019) [2020] ZASCA 16
  70. Commissioner for the South African Revenue Service v Virgin Mobile South Africa (Pty) Ltd(1303/2023) [2025] ZASCA 77 (04 June 2025)
  71. Commissioner: South African Revenue Services, Gauteng West v Levue Investments (Pty) Ltd(537/06) [2007] ZASCA 22
  72. Commissioner, South African Revenue Service v Estate Late H E StreicherCase No 194/03 (Supreme Court of Appeal)
  73. Commissioner, South African Revenue Service v Van der Merwe NO and Others(598/2015) [2016] ZASCA 138 (29 September 2016)
  74. Conduit Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 174/21, HC 12479/15
  75. Consol Glass (Pty) Ltd v The Commissioner for the South African Revenue Service(1010/2019) [2020] ZASCA 175 (18 December 2020)
  76. C (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 552-19, FA 08/16
  77. Crescence Mapfumo v Aston Alois Musunga and Zimbabwe Revenue AuthorityHH 665-22, HC 4262/21 (Ref Case No. 1163/18)
  78. Cruiser Bond (Private) Limited v Zimbabwe Revenue AuthorityHH 140-09, HC 2478/08
  79. C S E (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 481-21 (ITC 8/21)
  80. Curved Tobacco (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 278-21, ITC 6/20
  81. Curverid Tobacco Private Limited v Zimbabwe Revenue AuthorityJudgment No. SC 114/25, Civil Appeal No. SC 704/24
  82. CUT (Pvt) Ltd v ZIMRAHH 684-19; ICT 10/16
  83. De Beers Marine (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 165/2001
  84. Defy Limited v The Commissioner for the South African Revenue Service(192/09) [2010] ZASCA 11
  85. Delta Beverages (Private) Limited v The Zimbabwe Revenue AuthorityHH 378-16, HC 7122/15
  86. Delta Beverages (Private) Limited v Zimbabwe Revenue AuthorityJudgment No. SC 3/22, Civil Appeal No. SC598/19
  87. Delta Beverages (Private) Limited v Zimbabwe Revenue AuthorityHH 216-14, HC 12266/12
  88. Delta Beverages (Private) Limited v Zimbabwe Revenue AuthorityHH 294-25; HCH 1696/24
  89. Delta Beverages (Pvt) Limited v Zimbabwe Revenue Authority (ZIMRA)HH 811-16, HC 12009/16
  90. Delta Beverages (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 387-18, HC 7122/15
  91. Delta Beverages (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 129-15, HC 9715/12
  92. Delta Corporation Ltd v Zimbabwe Revenue AuthorityHH 621-15, SPC 01/07
  93. Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service(330/2019) [2020] ZASCA 34 (03 April 2020)
  94. Die Kommissaris Suid-Afrikaanse Inkomste Diens v Boedel Wyle A I J de BeerSaaknommer: 328/99
  95. Director of Public Prosecutions, Western Cape v Mohamed Shakiel Parker(103/14) [2014] ZASCA 223 (12 December 2014)
  96. Distell Limited and Stellenbosch Farmers' Winery Limited v The Commissioner for the South African Revenue Service(416/09) [2010] ZASCA 103 (13 September 2010)
  97. Distell Limited v The Commissioner for the South African Revenue Service(526/2011) [2012] ZASCA 88 (31 May 2012)
  98. Dr I M Hassim v The Commissioner South African Revenue ServicesCase No: 438/2001
  99. EBN Trading (Pty) Ltd v The Commissioner for Customs and ExciseCase No. 653/98 (SCA)
  100. Econet Wireless (Private) Limited v Zimbabwe Revenue Authority & Commissioner GeneralJudgment No. SC 17/19, Civil Appeal No. SC 726/15
  101. Edgars Stores Limited v The Minister of Finance and The Commissioner GeneralHH 462-14, HC 1065/13
  102. EJ (Pvt) Ltd v ZIMRAHH 528-19, FA 07/15
  103. Energy Resources Africa Consortium (Private) Limited and Energy Resources Africa (Private) Limited v Harold Crown and Portriver Investments (Private) LimitedHH 945-15, HC 9749/15
  104. Engelbrecht v The State(446/10) [2011] ZASCA 068 (17 May 2011)
  105. E (Private) Limited v Zimbabwe Revenue AuthorityHH 10-22, ITC 9/20
  106. Eskom v Bojanala Platinum District Municipality and Rustenburg District CouncilCase No 560/03
  107. Estate Agency Affairs Board v Neil Curdie McLaggan and McLaggans (Pty) LtdCase No: 161/2004, [2005] SCA (unreported, 31 March 2005)
  108. Estate R F Welch v Commissioner for the South African Revenue ServiceCASE NO: 23/2003 (Reported)
  109. Eveready (Pty) Limited v The Commissioner for the South African Revenue Service(195/11) [2012] ZASCA 36
  110. Fidelis Arnold Danga v Zimbabwe Revenue AuthorityHMT 24-22, HC 234/21
  111. First National Bank of Southern Africa Ltd v Commissioner for Inland RevenueCase No: 343/2000
  112. First South African Holdings (Pty) Limited v Commissioner for South African Revenue Service(372/10) [2011] ZASCA 67
  113. FMC Finance (Private) Limited v Zimbabwe Revenue AuthorityHH 311-22, ITC 4/20
  114. Fremius Enterprises (Private) Limited v Zimbabwe National Road AdministrationHH 583-18, HC 10888/15
  115. GFZ Ltd v Zimbabwe Revenue AuthorityHH 843-19, ITC 4/16 & ITC 10/17
  116. GI (Pvt) Ltd versus Zimbabwe Revenue AuthorityHH 155-20, ITC 13/16
  117. Givemore Matanhire and Lois Matanhire v Pauline Chapendama and Registrar of Deeds (Case 1) and Pauline Chapendama v Givemore Matanhire and Lois Matanhire (Case 2)HH334-14, HC 1546/12 and HC 1703/12
  118. Goldridge College v Killian MauniHH 258-26 (HCH 5408/24)
  119. G (Private) Limited v Zimbabwe Revenue AuthorityHH 11-22; FA 6/20
  120. Great Dyke Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH567-25, Case No FA05-23
  121. G Rudolph and Glynn Rudolph & Co (Pty) Ltd v Commissioner for Inland Revenue and Others NNOCCT 13/96
  122. Grundling v The State(20616/14) [2015] ZASCA 129 (28 September 2015)
  123. HE Limited v Zimbabwe Revenue AuthorityHH549-19, FA 10/14
  124. Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for the South African Revenue Service(846/2023) [2025] ZASCA 56 (12 May 2025)
  125. H R Computek (Pty) Ltd v The Commissioner for the South African Revenue Service(830/2011) [2012] ZASCA 178
  126. Ice Class Properties (Pvt) Ltd v NMB Bank Limited and Zimbabwe Revenue AuthorityHH 28-19, HC 6322/18
  127. JK Motors (Private) Limited v Zimbabwe Revenue AuthorityHH 762-22, HC 2447/22
  128. Joubert Crushers and Transport (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 757-18, HC 6851/16
  129. JT International Manufacturing South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1330/2023) [2025] ZASCA 37 (4 April 2025)
  130. Krok v Commissioner for the South African Revenue Services(20230/2014 and 20232/2014) [2015] ZASCA 107 (20 August 2015)
  131. LDC Limited v Zimbabwe Revenue AuthorityHH 555-22, FA 07/21
  132. Lewis Stores (Pty) Ltd v The Minister of Finance and The Commissioner of the South African Revenue ServiceCase no 368/2001
  133. Liberty Investors Limited (In Members' Voluntary Liquidation) v The Commissioner for the South African Revenue ServiceCase No 353/04
  134. Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service(728/2022) [2023] ZASCA 144 (8 November 2023)
  135. Lutzkie v Commissioner for the South African Revenue Service(1135/2023) [2026] ZASCA 11 (06 February 2026)
  136. Makanaka Mapila v Zimbabwe Revenue AuthorityHH 333-25, HCH 5162/24
  137. Maria Johanna Prinsloo and Others v The State(827/2011) [2015] ZASCA 207 (4 December 2015)
  138. Marshall NO and Others v Commissioner for the South African Revenue Service[2018] ZACC 11
  139. Mater Dei Hospital Trust v Zimbabwe Revenue Authority and Commissioner, Customs and ExciseHB 127/25; HC 1292/23
  140. MBCA Bank (Private) Limited (Now known as Nedbank Zimbabwe Limited) v Zimbabwe Revenue AuthorityJudgment No. SC 140/21, Civil Appeal No. SC 687/20
  141. MC Ltd v Zimbabwe Revenue AuthorityHH 634-16, FA 24A/11
  142. M Company (Private) Limited v Zimbabwe Revenue AuthoritySC 98/21 (Civil Appeal No. SC 696/16)
  143. M Company (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 661-16, FA 08/14
  144. MEC Local Government and Traditional Affairs, KwaZulu-Natal v Joachim Hendrik Botha NO and Others(887/13) [2014] ZASCA 211
  145. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v Amawele Joint Venture CCMedia Summary only - full citation not provided in judgment text
  146. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v KWJ Investments(142/2017) [2018] ZASCA 81
  147. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v Respublica (Pty) Ltd(1025/2017) [2018] ZASCA 109 (11 September 2018)
  148. [MEDIA SUMMARY] Commissioner for the South African Revenue Service v Volkswagen South Africa (Pty) LtdMedia Summary dated 19 September 2018 (full citation not provided in text)
  149. [MEDIA SUMMARY] Milnerton Estates Ltd v Commissioner for the South African Revenue ServiceMedia Summary dated 20 November 2018 (Full citation not available in text)
  150. [MEDIA SUMMARY] Sasol Oil (Pty) Ltd v Commissioner for the South African Revenue Service(923/2017) [2018] ZASCA 153 (9 November 2018)
  151. [MEDIA SUMMARY] The Commissioner for the South African Revenue Service v Encarnaçâo N.O.(431/2017) [2018] ZASCA 71 (29 May 2018)
  152. Medox Limited v The Commissioner for the South African Revenue Service[2015] ZASCA 74 (27 May 2015)
  153. Metcash Trading Limited v Commissioner for the South African Revenue ServiceCCT 3/2000; 2001 (1) SA 1109 (CC); 2000 (12) BCLR 1357 (CC)
  154. Metlika Trading Limited and Others v The Commissioner for the South African Revenue Service2004 (6) SA 546 (SCA); Case No 427/03 and 438/03
  155. Michael Weare v The Commissioner for South African Revenue ServiceCase no: 401/2003
  156. Midrand/Rabie Ridge/Ivory Park Metropolitaanse Substruktuur v Johan Georg StrydomSaak No: 194/98
  157. Miles Plant Hire (Pty) Ltd v The Commissioner for the South African Revenue Service(20430/2014) [2015] ZASCA 98 (1 June 2015)
  158. M.M.W. (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 31-22, ITC 01/17
  159. Mobile Telephone Networks (Pty) Ltd v Commissioner for the South African Revenue Service(855/2021) [2022] ZASCA 142 (24 October 2022)
  160. Mohammed Amin Yusuf Shaikh v Standard Bank of SA Limited and South African Revenue Services(27/07) [2007] ZASCA 168
  161. MP Finance Group CC (In Liquidation) v Commissioner for the South African Revenue Service(41/06) [2007] ZASCA 71
  162. MR Bank Limited v Zimbabwe Revenue AuthorityHH 779-19, ITC 02/17
  163. MTN International (Mauritius) Ltd v The Commissioner of South African Revenue Services(275/2013) [2014] ZASCA 8 (14 March 2014)
  164. Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service(520/2020) [2021] ZASCA 116 (16 September 2021)
  165. Murowa Diamonds (Private) Limited v Zimbabwe Revenue Authority and Minister of Finance & Economic Development N.O.HH 125-20; HC 156/18
  166. Murowa Diamonds v Commissioner General of the Zimbabwe Revenue AuthorityHH 1-11, HC 7381/10
  167. MW (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 806-19, ITC 01/17
  168. Mylo (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 717-16, FA 07/14
  169. Naraidu v The State(894/2023) [2024] ZASCA 139 (16 October 2024)
  170. National Foods Limited v Zimbabwe Revenue AuthorityHH 159-26, Case No FA3-24
  171. National Foods Limited v Zimbabwe Revenue AuthorityHH 380-25, ITC 4/22
  172. Nedbank Limited v Jose Manuel Pestana(142/08) [2008] ZASCA 140
  173. Nesongozwi v Commissioner for the South African Revenue Service(838/2021) [2022] ZASCA 138 (24 October 2022)
  174. Nestle Zimbabwe (Private) Limited v Zimbabwe Revenue AuthorityJudgment No. SC 148/21, Civil Appeal No. SC 290/20
  175. NetOne Cellular (Private) Limited and Reward Kangai v Econet Wireless (Private) Limited and Zimbabwe Revenue AuthorityJudgment No. SC 47/18, Civil Appeal No. SC 695/15
  176. NetOne Cellular (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 766-19, HC 10925/18
  177. New Adventure Shelf 122 (Pty) Ltd v The Commissioner of the South African Revenue Services(310/2016) [2017] ZASCA 29
  178. Nineteen Eleven Ventures v Minister of Finance & Economic Department and OthersJudgment No. SC 128/21, Civil Appeal No. SC 312/20
  179. Nissan Zimbabwe (1996) (Pvt) Ltd v The Commissioner General, Zimbabwe Revenue AuthorityHH 168-2009, FA 02/06
  180. NOC (Pvt) Ltd and MD v EW (Pvt) Ltd and Zimbabwe Revenue AuthorityHH 899-15, FA 01/14, Ref Case No. HC 10613/13
  181. NOC (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 765-19, ITC 14/17 & ITC 15/17
  182. NST Ferrochrome (Pty) Limited v The Commissioner for Inland RevenueCase No 526/97
  183. Ntayiya v South African Revenue Service(848/2023) [2025] ZASCA 183
  184. NYS (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 617-19; FA 13/16
  185. Omnia Fertilizer Limited v The Commissioner for the South African Revenue ServiceCase No 103/2002
  186. Pacific Solar Technologies (Pty) Ltd v The Commissioner of the South African Revenue Service(715/2021) [2022] ZASCA 166 (29 November 2022)
  187. Packers International Private Limited v Zimbabwe Revenue AuthorityHH 328/14, HC 4847/14
  188. Pahad Shipping CC v The Commissioner for the South African Revenue Service(529/08) [2009] ZASCA 172 (2 December 2009)
  189. PFC Properties (Pty) Ltd v Commissioner for the South African Revenue Services and Others; Brita De Robillard NO and Another v PFC Properties (Pty) Ltd and Others(543/2021) [2023] ZASCA 111
  190. PL v Zimbabwe Revenue AuthorityHH 644/19 (consolidated cases ITC 06/15 and ITC 10/16)
  191. Public Protector v Commissioner for the South African Revenue Service and Others[2020] ZACC 28
  192. Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service(76/18) [2019] ZASCA 04 (26 February 2019)
  193. Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services(135/2021) [2021] ZASCA 170 (7 December 2021)
  194. Rane Investment Trust v Commissioner for the South African Revenue ServiceCase No: 290/2002 (SCA)
  195. Redgrave Services t/a Alro Transport v Zimbabwe Revenue AuthorityHH 651-21, HC 6280/21
  196. Rennies Travel (Pty) Ltd v The Commissioner for the South African Revenue Services(207/2021) [2022] ZASCA 83 (6 June 2022)
  197. Rentreag Marketing (Pty) Ltd and Others v The Commissioner of Customs and ExciseCase number: 344/99 (unreported Supreme Court of Appeal judgment delivered 22 March 2001)
  198. R Investments (Pvt) Ltd Enterprises v The Zimbabwe Revenue AuthorityHH 768-19, FA 22/17
  199. Samancor Holdings (Pty) Ltd and Others v Samancor Chrome Holdings (Pty) Ltd and Another(357/2020) [2021] ZASCA 60 (24 May 2021)
  200. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000