14/10/2026
Can SARS simply reject the evidence you submit?
In this insightful article, Hansie Horn, Audit Manager at MaxProf, unpacks the implications of the QI Logistics v SARS judgment and its relevance for businesses facing SARS audits, VAT reviews, and tax disputes.
The ruling reinforces an important principle: while SARS may challenge taxpayer evidence, its decisions must be rational, lawful, and properly connected to the information before it.
Whether you're dealing with an audit, verification, or dispute, the case offers valuable lessons on audit trails, supporting documentation, and understanding the reasons behind SARS's decisions.
📖 Read the full article here: https://www.maxprof.co.za/articles/qi-logistics-v-sars/
What the SCA Decision Means for SARS Audits, Evidence and Taxpayer Disputes Executive summary The Supreme Court of Appeal (“SCA”) judgment in QI Logistics (Pty) Ltd v Commissioner for the South African Revenue Service (Case No. 180/2025) [2026] ZASCA 96 provides useful guidance on how SARS shoul...