20/09/2026
SARS WINS eFILING CASE — BUT THERE IS A BIGGER LESSON FOR TAXPAYERS
A recent Tax Court case, MLC v Commissioner for the South African Revenue Service (SARS) involved disputed tax returns, fabricated farming expenses and assets, and inflated PAYE credits, resulting in a R1.38 million refund.
The taxpayer later disputed responsibility for the submissions, but the Court upheld a 150% understatement penalty based on the evidence before it.
For us at Kendlay, the case highlights an important question:
DO YOU ACTUALLY KNOW WHAT HAS BEEN SUBMITTED TO SARS IN YOUR NAME?
When a taxpayer is dealing with a SARS assessment or tax debt, the starting point should be understanding the taxpayer's actual SARS tax position before deciding what to do next.
At Kendlay Advisory, we assess the tax records as part of our process of understanding the taxpayer's circumstances and determining the appropriate course of action.
Depending on the circumstances, this may involve addressing an incorrect submission, engaging SARS regarding an assessment, pursuing an appropriate dispute process, or dealing with a legitimate tax liability through an appropriate resolution strategy
Contact us on WhatsApp: 0738915014 email: [email protected]
SARS has won a court case against a taxpayer who claimed that someone else used their eFiling credentials to submit fraudulent tax returns of R1.38 million.
