Sars targets prominent persons for their company’s tax debts
SARS are leveraging their powers under the Tax Administration Act, which provides for instances in which the Directors, Public Officers, or other representative taxpayers, can be held personally liable for a company’s tax debt! SARS’s stance is clear from these excerpts from the Notice of Personal L…
Consolidation ≠ Cancellation: Sars assessments survive ponzi scheme liquidation orders
A recent Gauteng High Court judgment has brought clarity on the interaction between consolidation orders under the Companies Act and the South African Revenue Service’s (“Sars”) powers to raise tax assessments. In Prinsloo and Others N.O. v CSars and Another (020214-2023) [2025] ZAGPJHC (29 August 2…
South African Commercial Law Blog 