n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Income tax and the double jeopardy defence : : case comments

Volume 21, Issue 2
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



Although most people understand the need for imposing taxes, this does not mean that they do not find it a painful exercise when they have to pay tax. Paying tax is even more painful if a penalty is imposed. It is thus understandable that taxpayers will try all possible arguments to get the South African Revenue Service ('SARS') to waive the penalty. One such defence is the 'double jeopardy defence'. However, a recent decision by the Gauteng Tax Court poured cold water on such a defence. An analysis of the decision indicates that it raises more question than answers.

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