102.    Burden of proof

(1)     A taxpayer bears the burden of proving-

(a)     that an amount, transaction, event or item is exempt or otherwise not taxable;

(b)     that an amount or item is deductible or may be set off;

[Para. (b) substituted by section 23 of Act 13 of 2017 effective on 18 December 2017]

(c)     the rate of tax applicable to a transaction, event, item or class of taxpayer;

(d)     that an amount qualifies as a reduction of tax payable;

(e)     that a valuation is correct; or

(f)      whether a ‘decision’ that is subject to objection and appeal under a tax Act, is incorrect.

(2)     The burden of proving whether an estimate under section 95 is reasonable or the facts on which SARS based the imposition of an understatement penalty under Chapter 16, is upon SARS.