In a major decision handed down on 12 February 2025 in the case of Greyvensteyn v Commissioner for SARS and Others, the court confirmed that SARS has the constitutional authority to restrict a taxpayer’s right to travel if it’s necessary to secure unpaid taxes.
Here’s what went down:
– In 2023, SARS obtained a provisional preservation order against Andries Greyvensteyn and The Gold Kid (Pty) Ltd.
– This order allowed SARS to preserve their assets, force the return of foreign assets, and limit Greyvensteyn’s ability to travel outside of South Africa under sections 163 and 186 of the Tax Administration Act.
– Greyvensteyn challenged the constitutionality of these sections, claiming they infringed on his rights to movement, trade, and fair access to courts.
– But the court disagreed — ruling that while SARS’ powers are strong, they are reviewable and subject to judicial oversight under PAJA (Promotion of Administrative Justice Act).
– The court found that these measures are reasonable, justifiable, and necessary to protect the country’s tax base (interest).
Commissioner Edward Kieswetter hailed the judgment as a “precedent-setting” decision that strengthens SARS’ ability to ensure that taxpayers meet their obligations.
Moral of the story?
If you owe SARS and they believe you might move assets offshore or leave the country to avoid paying, they can legally restrict your ability to travel — and the courts have their back.
- Make sure your taxes are in order.
- Engage with SARS early if you have disputes.
- Avoid last-minute surprises at passport control!
For professional tax and business support, reach out to ISEN Business Advisory at admin@isenadvisory.co.za — Your Partner in business evolution.
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