Abstract

It is well established that the Tax Administration Act 28 of 2011 provides several avenues through which an aggrieved taxpayer may seek recourse before the tax court. However, a complex jurisdictional dilemma arises when SARS, having initially granted a taxpayer leave to appeal, subsequently contends that the Tax Court lacks jurisdiction to adjudicate the matter. This reversal not only undermines procedural certainty but also raises critical questions about the scope of the tax court’s authority and the integrity of the dispute resolution process under the Tax Administration Act. This article explores this legal uncertainty, examining its implications for taxpayers and the broader tax adjudication framework. This question will be explored in detail with a specific focus on the recent judgment delivered by the Supreme Court of Appeal in Commissioner for the South African Revenue Service v African Bank Limited (242/2024) [2025] ZASCA 101.