The South African Revenue Service (SARS) Commissioner, Edward Kieswetter, has welcomed a court ruling in the case of Greyvensteyn v Commissioner for SARS and Others. The judgment upheld the constitutionality of key provisions in the Tax Administration Act (TAA), confirming SARS' legal authority to enforce tax compliance.

What Does the Ruling Mean for Taxpayers?

This judgment strengthens SARS' ability to enforce tax compliance while affirming that its actions remain within constitutional and legal boundaries. The court confirmed the following:

• SARS can issue preservation orders, repatriate foreign assets, and restrict taxpayer travel where necessary to recover tax debts.

• A person can be held personally liable if their fraud or negligence causes unpaid taxes.

• SARS’ actions are subject to judicial review to ensure fair process & constitutional rights under the Promotion of Administrative Justice Act (PAJA), including taxpayers' right to legal recourse.

Read the SARS Media Release for more information.