Gavin Bacon Reappointed as Tax Court Member

Gavin Bacon, member of tax court

Gavin Bacon, PATC Owner

Tax Court Member Reappointment

Professional Accountants and Tax Consultants (PATC) is proud to announce the reappointment of Gavin Bacon as an accountant member of the Tax Court of South Africa. This prestigious appointment was recently made on the 4th of January 2023. Gavin is no stranger to the Tax Court having been a previous Commercial Member of the Tax Court of South Africa from 2017 to 2022.

What does it mean to be a member of the tax court?

The Tax Board is established by the Minister of Finance under section 108 of the Tax Administration Act. It is not a court as referred to in section 166 of the Constitution, but an administrative tribunal created under the Tax Administration Act. The Tax Board hears tax appeals involving tax in dispute that does not exceed the amount determined by the Minister.

When taxpayers are aggrieved by an assessment or not satisfied with a decision taken by SARS if the decision is subject to objection and appeal, they have a right to dispute the assessment or decision. Once a dispute with SARS gets to a certain point, it becomes clear that the matter will require judicial intervention. Where alternative dispute resolution (ADR) is not successful or is otherwise not suitable, the next stage is for the taxpayer to take the matter on appeal to either the tax board, or the Tax Court.

What does a tax court do?

The tax board has jurisdiction over tax disputes that do not exceed R1 million, unless otherwise agreed to between SARS and the taxpayer (for example, where the matter is complex). An appeal before the Tax Court is heard by a panel which generally includes a judge or acting judge of the High Court (as the president of the Tax Court), an accountant member and a commercial representative member.

To be considered as a member of the Tax Court one must:

  • possess appropriate experience;
  • perform their functions independently, impartially and without fear, favour or prejudice by virtue of their qualifications, expertise and experience in the fields of their industry; and
  • be a South African citizen who permanently reside in the Republic.

It is clear that Gavin’s exceptional background as a highly-respected and revered accountant, and his more than 34 years’ of experience lends him most suited to this role. PATC is proud of this significant achievement that speaks so highly of the level of professionalism and experience that all PATC clients enjoy.

Contact PATC Today

If you need assistance in your business’ finances, from accounting to tax consulting and financial management, PATC can help you. Contact us today and let us know how we can help you.

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