SARS wins eFiling case against taxpayer

• SARS wins court case against taxpayer who claimed someone else used their eFiling credentials
• The taxpayer had submitted returns with fabricated farming assets and expenses, and was found to have intentionally evaded tax
• The court's finding of intentional tax evasion may lead to changes in how SARS proves tax evasion cases, with experts suggesting that possession of eFiling credentials alone is not enough to prove personal involvement