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PAJA now, argue later: SARS’ decision not to suspend payment can be subject to review

It is well-established that the function carried out by the South African Revenue Service (SARS) is administrative in nature. SARS’ actions are accordingly subject to the right of a taxpayer to just administrative action as provided for in section 33 of the Constitution, and generally also the legality requirement found in the common law. In this regard there have been some cases where taxpayers have successfully challenged SARS’ decisions under the Promotion of Administrative Justice Act 3 of 2000 (PAJA). The recent case of Ferreria v Commissioner, SARS ZAGPPHC 47 is one such instance.