Income Tax Court

The Income Tax Courts sit within divisions of the High Court. Any disputes between a taxpayer and the South African Revenue Service, where the dispute involves an income tax assessment of more than R100 000, is dealt with by this Court.

The Supreme Court of Appeal can hear appeals against a decision of the Income Tax Court.

“A taxpayer or SARS may appeal against the Tax Court’s judgment to the full bench of the Provincial Division of the High Court, or to the SCA if the president of the Tax Court on request allows a direct appeal to the SCA.”