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23 May 2012
   
 
 
Article by: Shannon de Ryhove
 
 
 

The Supreme Court of Appeal upheld an appeal by SARS against an order by the North Gauteng High Court which declared that Saira Essa Productions CC and its members, Saira Essa and her husband Mark Corlett, were granted amnesty from criminal prosecution for VAT related offences which are pending in the regional court, Johannesburg.

 

The Supreme Court of Appeal held that in terms of ss 5(2) and 10(a) of the Small Business Tax Act, SARS was precluded from approving an amnesty application after a notice of investigation had already been issued (s 5(2)), and after the VAT had been paid (s 10(a)). The court further held that the criminal proceedings in the regional court should not have been interrupted pending the application to the high court to determine this issue.
 

Edited by: Creamer Media Reporter
 
 
 
 
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