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Singh v Commissioner, South African Revenue Service   flag  17

[2003] ZASCA 31; 2003 4 SA 520
Supreme Court of Appeal of South Africa
South Africa
31st March, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Bock v Duburoro Investments (Pty) Ltd [2003] ZASCA 94; 2004 2 SA 242; [2003] 4 All SA 103 Supreme Court of Appeal of South Africa South Africa 26 Sep 2003 SAFLII flag 43
Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Services , Kluh Investments (Pty) Ltd v Commissioner, South African Revenue Services (26078/2010, 8274/2011) [2011] ZAWCHC 297; 2011 6 SA 65 High Court of South Africa - Western Cape Division South Africa 22 Jun 2011 SAFLII flag 9
Barnard Labuschagne Incorporated v South African Revenue Service (CCT 60/21) [2022] ZACC 8; 2022 5 SA 1; 84 SATC 351 Constitutional Court of South Africa South Africa 11 Mar 2022 SAFLII flag 3
Nature's Choice Farms (Pty) Ltd v Ekurhuleni Metropolitan Municipality (463/19) [2020] ZASCA 20; [2020] 3 All SA 57 Supreme Court of Appeal of South Africa South Africa 25 Mar 2020 SAFLII flag 1
Modibane v CSARS [2011] ZAGPJHC 152 South Gauteng High Court, Johannesburg South Africa 20 Oct 2011 SAFLII flag 1
Henque 3935 CC t/a PQ Clothing Outlet v Commissioner For The Sa Revenue Service (2020/35790) [2023] ZAGPJHC 234 South Gauteng High Court, Johannesburg South Africa 7 Mar 2023 SAFLII flag
Commissioner for The South African Revenue Service v Wiese (15065/17) [2022] ZAWCHC 188; 2023 1 SA 119; 85 SATC 141; [2022] 4 All SA 748 High Court of South Africa - Western Cape Division South Africa 9 Sep 2022 SAFLII flag
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6 South Africa Tax Court South Africa 13 Dec 2018 SAFLII flag
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099) [2018] ZAGPJHC 470 South Gauteng High Court, Johannesburg South Africa 12 Jun 2018 SAFLII flag
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557) [2018] ZAGPJHC 466 South Gauteng High Court, Johannesburg South Africa 11 Jun 2018 SAFLII flag
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
Montjane v Sherif of the High Court Johannesburg South; In Re: Changing Tides 17 (Pty) Ltd [2015] ZAGPJHC 171 South Gauteng High Court, Johannesburg South Africa 15 Jul 2015 SAFLII flag
"Electronic delivery of communications to taxpayers: Is SARS toeing the line?" De Rebus, October 2014:26 [2014] DEREBUS 191 South Africa circa 2014 SAFLII flag
Capstone 556 (Pty) Ltd v Commissioner SA Revenue Service , Kluh Investments (Pty) Ltd v Commissioner SA Revenue Service (26078/2010, 8274/11) [2011] ZAWCHC 432 High Court of South Africa - Western Cape Division South Africa 20 Sep 2011 SAFLII flag
LawCite Jacobs NO v Government of the Republic of South Africa (LCC64/2010) [2011] ZALCC 17 Land Claims Court of South Africa South Africa 26 Aug 2011 SAFLII flag
LawCite Jacobs NO v Government of the Republic of South Africa [2011] ZALCC 24 Land Claims Court of South Africa South Africa 23 Aug 2011 SAFLII flag
Shaw v Government Employees Pension Fund (15041/2002) [2005] ZAGPHC 353 High Court of South Africa - Gauteng Division South Africa 2 Dec 2005 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
"Electronic delivery of communications to taxpayers: Is SARS toeing the line?" De Rebus, October 2014:26 [2014] DEREBUS 191 South Africa circa 2014 SAFLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Modibane v CSARS [2011] ZAGPJHC 152 South Gauteng High Court, Johannesburg South Africa 20 Oct 2011 SAFLII flag 1
Stafford v Registrar of Deeds [1913] CPD 379 circa 1913 1
Henque 3935 CC t/a PQ Clothing Outlet v Commissioner For The Sa Revenue Service (2020/35790) [2023] ZAGPJHC 234 South Gauteng High Court, Johannesburg South Africa 7 Mar 2023 SAFLII flag
Commissioner for The South African Revenue Service v Wiese (15065/17) [2022] ZAWCHC 188; 2023 1 SA 119; 85 SATC 141; [2022] 4 All SA 748 High Court of South Africa - Western Cape Division South Africa 9 Sep 2022 SAFLII flag
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426) [2018] ZATC 6 South Africa Tax Court South Africa 13 Dec 2018 SAFLII flag
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099) [2018] ZAGPJHC 470 South Gauteng High Court, Johannesburg South Africa 12 Jun 2018 SAFLII flag
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557) [2018] ZAGPJHC 466 South Gauteng High Court, Johannesburg South Africa 11 Jun 2018 SAFLII flag
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
Montjane v Sherif of the High Court Johannesburg South; In Re: Changing Tides 17 (Pty) Ltd [2015] ZAGPJHC 171 South Gauteng High Court, Johannesburg South Africa 15 Jul 2015 SAFLII flag
"Electronic delivery of communications to taxpayers: Is SARS toeing the line?" De Rebus, October 2014:26 [2014] DEREBUS 191 South Africa circa 2014 SAFLII flag
Capstone 556 (Pty) Ltd v Commissioner SA Revenue Service , Kluh Investments (Pty) Ltd v Commissioner SA Revenue Service (26078/2010, 8274/11) [2011] ZAWCHC 432 High Court of South Africa - Western Cape Division South Africa 20 Sep 2011 SAFLII flag
LawCite Jacobs NO v Government of the Republic of South Africa (LCC64/2010) [2011] ZALCC 17 Land Claims Court of South Africa South Africa 26 Aug 2011 SAFLII flag
LawCite Jacobs NO v Government of the Republic of South Africa [2011] ZALCC 24 Land Claims Court of South Africa South Africa 23 Aug 2011 SAFLII flag
Shaw v Government Employees Pension Fund (15041/2002) [2005] ZAGPHC 353 High Court of South Africa - Gauteng Division South Africa 2 Dec 2005 SAFLII flag

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