Tax Law cases

South African case law on Tax Law, with full citations. 299 cases — page 2 of 2.

  1. Rane Investment Trust v Commissioner for the South African Revenue ServiceCase No: 290/2002 (SCA)
  2. Rates and Monetary Amounts Amendment Act, 2024Act No. 45 of 2024; Government Gazette No. 51829 (24 December 2024)
  3. Rates and Monetary Amounts Amendment Act, 2024Act No. 45 of 2024, Government Gazette No. 51829 (24 December 2024)
  4. Redgrave Services t/a Alro Transport v Zimbabwe Revenue AuthorityHH 651-21, HC 6280/21
  5. Rennies Travel (Pty) Ltd v The Commissioner for the South African Revenue Services(207/2021) [2022] ZASCA 83 (6 June 2022)
  6. 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)
  7. Revenue Laws Amendment Act, 2025Act No. 6 of 2025
  8. Revenue Laws Amendment Act, 2025Act No. 6 of 2025 (Government Gazette No. 53916, 24 December 2025)
  9. Revenue Laws Second Amendment Act, 2024Act No. 44 of 2024
  10. Revenue Laws Second Amendment Act, 2024Act No. 44 of 2024 (GG 51828, 24 December 2024)
  11. R Investments (Pvt) Ltd Enterprises v The Zimbabwe Revenue AuthorityHH 768-19, FA 22/17
  12. Samancor Holdings (Pty) Ltd and Others v Samancor Chrome Holdings (Pty) Ltd and Another(357/2020) [2021] ZASCA 60 (24 May 2021)
  13. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000
  14. Samcor (Manufacturing) (Pty) Ltd v The Commissioner for the South African Revenue ServiceCase number: 265/2000; [2002] SCA (reported as reportable)
  15. Samril Investments (Pty) Ltd v Commissioner for the SA Revenue ServiceCase No: 426/2001
  16. SDC Ltd v The Commissioner-General Zimbabwe Revenue AuthorityHH 338-21, FA 16/14
  17. Soiling Juliana Meadley v Carrack Investments (Pvt) Ltd and OthersHB 123/25; HC 2819/22
  18. Standard Chartered Bank Zimbabwe Limited v Zimbabwe Revenue AuthorityJudgment No. 23/18, Civil Appeal No. SC 145/15
  19. Stellenbosch Farmers' Winery Limited v Commissioner for the South African Revenue Service(511/2011) [2012] ZASCA 72
  20. S T (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 696-16; FA 04/12
  21. SW (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 499-19, FA 04/15
  22. TCT Leisure (Pty) Ltd v The Commissioner for the South African Revenue Services(59/09) [2010] ZASCA 10 (12 March 2010)
  23. Telkom SA SOC Limited v The Commissioner for the South African Revenue Service(239/19) [2020] ZASCA 19 (25 March 2020)
  24. Thabo Mofutsanyana District Municipality v Steyn-Enslin & Vennote[2011] ZASCA 168 (29 September 2011)
  25. The Abraham Krok Trust v The Commissioner for the South African Revenue Service(58/10) [2010] ZASCA 153 (29 November 2010)
  26. The Commissioner for Inland Revenue v SW Van der Merwe and Others(249/99) [2001] ZASCA 21
  27. The Commissioner for South African Revenue Services v Foodcorp LimitedCase number: 134/98
  28. The Commissioner for South African Revenue Service v R.M. WoulidgeCase No 24/2000 (SCA) - judgment dated 20 September 2001
  29. The Commissioner for the South African Revenue Services v Foskor (Pty) Ltd(375/09) [2010] ZASCA 45 (31 March 2010)
  30. The Commissioner for the South African Revenue Services v Megs Investments (Pty) Ltd and SNKH Investments (Pty) LtdCase No 034/03 (SCA)
  31. The Commissioner for the South African Revenue Services v Pretoria East Motors (Pty) Ltd(291/12) [2014] ZASCA 91 (12 June 2014)
  32. The Commissioner for the South African Revenue Service v Absa Bank Limited and Another(596/2021) [2023] ZASCA 125
  33. The Commissioner for the South African Revenue Service v African Bank Limited(242/2024) [2025] ZASCA 101 (8 July 2025)
  34. The Commissioner for the South African Revenue Service v Airports Company South Africa(785/2021) [2022] ZASCA 132 (7 October 2022)
  35. The Commissioner for the South African Revenue Service v Alan George Marshall NO and Others(816/2015) [2016] ZASCA 158
  36. The Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd(157/2018) [2018] ZASCA 179 (3 December 2018)
  37. The Commissioner for the South African Revenue Service v Candice-Jean van der Merwe(20152/2014) [2015] ZASCA 86 (28 May 2015)
  38. The Commissioner for the South African Revenue Service v Clicks Retailers (Pty) Ltd(58/2019) [2019] ZASCA 187 (3 December 2019)
  39. The Commissioner for the South African Revenue Service v Danwet 202 (PTY) LTD(399/2017) [2018] ZASCA 38 (28 March 2018)
  40. The Commissioner for the South African Revenue Service v Delta Motor Corporation (Proprietary) LimitedCase No 279/2001
  41. The Commissioner for the South African Revenue Service v Fascination Wigs (Pty) Ltd(204/09) [2010] ZASCA 06
  42. The Commissioner for the South African Revenue Service v Founders Hill (Pty) Ltd(509/10) [2011] ZASCA 66
  43. The Commissioner for the South African Revenue Service v Free State Development Corporation(1222/21) [2023] ZASCA 84 (31 May 2023)
  44. The Commissioner for the South African Revenue Service v Levi Strauss South Africa (Pty) Ltd(509/2019) [2021] ZASCA 32 (7 April 2021)
  45. The Commissioner for the South African Revenue Service v Litha Mveliso Nyhonyha and Others(1150/2021) [2023] ZASCA 69 (18 May 2023)
  46. The Commissioner for the South African Revenue Service v Marula Platinum Mines Limited(218/2015) [2015] ZASCA 121 (22 September 2016)
  47. The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd(565/2023) [2026] ZASCA 21 (27 February 2026)
  48. The Commissioner for the South African Revenue Service v Pieter Johan Erasmus(864/2024) [2026] ZASCA 22 (05 March 2026)
  49. The Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd(1205/2021) [2023] ZASCA 28 (24 March 2023)
  50. The Commissioner for the South African Revenue Service v Saira Essa Productions CC(162/10) [2010] ZASCA 154 (30 November 2010)
  51. The Commissioner for the South African Revenue Service v Spur Group (Pty) Ltd(320/2020) [2021] ZASCA 145 (15 October 2021)
  52. The Commissioner for the South African Revenue Service v Stepney Investments (Pty) Limited(20192/14) [2015] ZASCA 138 (30 September 2015)
  53. The Commissioner for the South African Revenue Service v The Baking Tin (Pty) Ltd(431/06) [2007] ZASCA 100
  54. The Commissioner for the South African Revenue Service v The South African Breweries (Pty) Ltd(442/2017) [2018] ZASCA 101 (27 June 2018)
  55. The Commissioner for the South African Revenue Service v Trend Finance (Pty) Limited and Trend Gear Enterprises (Pty) Limited(162/06) [2007] ZASCA 59
  56. The Commissioner for the South African Revenue Service v Woolworths Holdings Limited(863/2023) [2025] ZASCA 99 (04 July 2025)
  57. The Commissioner of SA Revenue Services v Volkswagen of South Africa (Proprietary) LimitedCase No: 153/99
  58. The Commissioner of South African Revenue Services v Stand Two Nine Nought Wynberg (Pty) LtdCase Number: 324/04
  59. The Commissioner of the South African Revenue Service v BP South Africa (Pty) Ltd(92/05) [2006] ZASCA 60
  60. The Commissioner of the South African Revenue Service v Formalito (Pty) LtdCase Number: 328/04 (SCA)
  61. The Lion Match Company (Pty) Limited v Commissioner for the South African Revenue Service(1047/23 and 1067/23) [2025] ZASCA 112 (28 July 2025)
  62. The South African Rugby Football Union v The Commissioner for the South African Revenue ServicesCase Number: 90/98 (SCA)
  63. The Western Cape Gambling and Racing Board and Another v Sunwest International (Pty) Ltd t/a Grandwest Casino & Entertainment World and Another(1330/2021) [2023] ZASCA 118
  64. The Zimbabwe Stock Exchange v The Zimbabwe Revenue AuthorityHH 120-2006, HC 3488/06
  65. Tholo Energy Services CC v Commissioner for the South African Revenue Service(378/2023) [2024] ZASCA 120 (6 August 2024)
  66. Time Sahwira Mupinga v The Commission General Zimbabwe Revenue Authority (ZIMRA) and Minister of FinanceHH 21-2010, HC 2657/09
  67. Time Security (Private) Limited (Under liquidation, represented by Cecil Madondo) v The Commissioner of Taxes (Zimbabwe Revenue Authority) and OthersHH 284-18, HC 9568/17
  68. Toyota South Africa Motors (Pty) Limited v The Commissioner for the South African Revenue Service495/2000; Reported; [2002] SCA (judgment delivered 28 March 2002)
  69. Trek Petroleum (Private) Limited v Zimbabwe Revenue AuthorityHH 477-17, HC 6334/17
  70. Triangle Limited v Zimbabwe Revenue AuthorityJudgment No. HB 12/11, Case No. HC 2678/10
  71. Tsitsi Nyoni v Zimbabwe Revenue AuthorityHH 319-26, R-HCH2019/25
  72. United Manganese of Kalahari (Pty) Ltd v Commissioner for the South African Revenue Service(1231/2021) [2023] ZASCA 29 (24 March 2023)
  73. Unki Mines (Private) Limited v Zimbabwe Revenue Authority and Stanbic Bank ZimbabweHH 729-22, HC 6102/22
  74. Unki Mines (Pvt) Ltd v Zimbabwe Revenue Authority and OthersHH759/25, R-R-HCH4035/24
  75. U (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 20-20, FA 20/2016
  76. Vela v Efora Energy Limited(385/2018) [2019] ZASCA 44 (29 March 2019)
  77. VFSL (PVT) LTD and SWA (PVT) LTD and SC (PVT) LTD and WSA (PVT) LTD v ZIMBABWE REVENUE AUTHORITYHH 23-19, FA 06/2011, FA 14/2011, FA 15/2011 & FA 23/2011
  78. Volkswagen South Africa (Pty) Ltd v The Commissioner for the South African Revenue Service(1123/2016) [2017] ZASCA 190 (20 December 2017)
  79. V versus ZIMRAHH 643/19, FA 24/16
  80. Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue ServiceCase no: 277/02
  81. W C of Zimbabwe (Pvt) Ltd v Zimbabwe Revenue Authority and V F S L H (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 295-22, ITC 1-21 & ITC 7-20
  82. Western Platinum Ltd v The Commissioner for South African Revenue ServiceCase Number: 294/03 [2004] SCA (reported as Income Tax Case 1753 65 SATC 310)
  83. Wingate-Pearse v The Commissioner for the South African Revenue Service(830/2015) [2016] ZASCA 109 (1 September 2016)
  84. W Investments (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 866-15, FA 12/14
  85. W J Fourie Beleggings v The Commissioner for the South African Revenue Service(168/08) [2009] ZASCA 37 (31 March 2009)
  86. XO Africa Safaris CC v The Commissioner for the South African Revenue Service(395/15) [2016] ZASCA 160 (3 October 2016)
  87. Z CO (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 575-14, FA 03/13
  88. Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue AuthoritySC 159/21, Civil Appeal No. SC 586/19
  89. Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue Authority and AnotherHH 308-11, HC 11926/11
  90. Zimbabwe Platinum Mines (Pvt) Ltd v Zimbabwe Revenue AuthorityHH 73-26, HCH 6036/22
  91. Zimbabwe Revenue Authority v Conwal Chemicals Stationery & HardwareJudgment No. SC 33/22, Civil Appeal No. SC 391/20
  92. Zimbabwe Revenue Authority v Pacific Cigarette Company (Private) Limited and The Master of the High Court N.O.SC 15/26; Civil Appeal No. SC 293/25
  93. Zimbabwe Revenue Authority v Packers International (Private) LimitedSC 28/2016; Civil Appeal No. SC 306/14
  94. Zimbabwe Revenue Authority v Stanbic Bank Zimbabwe LimitedJudgment No. SC 13/19, Civil Appeal No. SC 85/16
  95. Zimbabwe Revenue Authority v Unki Mines (Private) Limited and Stanbic Bank Zimbabwe LimitedJudgment No. SC 25/26; Chamber Application No. SC 778/25
  96. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19 (Civil Application No. SC 301/17)
  97. Zimbabwe Revenue Authority v Waringa Investments (Private) LimitedSC 19/19; Civil Application No. SC 301/17
  98. Zimbabwe Revenue Authority v Zimasco (Private) LimitedSC 79/25 (Civil Appeal No. SC 538/24)
  99. Zimcor Trustees (Private) Limited v Zimbabwe Revenue AuthorityHH 18-2012 (High Court of Zimbabwe)