Baseline Civil Contractors (Pty) Ltd v CSARS (A83/2023)

Tax Administration Act, 2011

Appeal against a tax court decision: The key issue is whether it is allowed to seek a declaration (declarator) regarding a specific ground of appeal that the appellant included in its statement, filed under rule 32 of the Tax Court Rules, outlining its reasons for appealing the disallowance of an objection to an income tax assessment.