A new tax court facility, dedicated to resolve tax disputes in Gauteng, was today officially opened in a ceremony attended by the Judge President of the Transvaal Provincial Division, Justice Bernard Ngoepe, Deputy Minister of Finance, Mr Jabu Moleketi and SARS Commissioner, Mr Pravin Gordhan.
The mandate of the court is to strive for the fair and just interpretation and application of tax law as stated in the Income Tax Act.
"We are grateful for this facility. Many people don't know how many problems we do have with our courts especially in Johannesburg. I can tell you that in Johannesburg we don't have enough court rooms," Justice Ngoepe told members of the accounting and legal fraternity and the media who attended the launch.
The tax court falls within the jurisdiction of Judge Ngoepe.
The new tax court is located in Megawatt Park in Sunninghill. In unveiling the new facility, Deputy Minister Moleketi emphasized that the institution functions independently from the Finance Ministry and the South African Revenue Service (SARS).
Judges to preside over cases before the court will be appointed by Mr Justice Ngoepe.
"The court will facilitate dispute resolution in an independent manner on the principle of fairness and equity. It?s fair to say that a robust court system is crucial to the well-being of our young democracy," Minister Moleketi said.
The tax court will hear all cases where the tax involved exceeds the amount of R200 000 and where the matter could not be resolved in terms of the alternative dispute resolution process between SARS and taxpayers.
The tax court's pivotal role is strengthened through an appeal procedure that could go to the High Court, the Supreme Court of Appeal and potentially, right to the Constitutional Court.
For further information please contact Adrian Lackay at (012) 422 4000 or 083 388 2580.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA