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THE SUPREME COURT OF APPEAL REPUBLIC OF SOUTH AFRICA JUDGMENT Case No: 59/09 In the matter between: ACT LEISURE (PTY) LTD Appellant and THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICES Respondent
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TCT leisure is a tax form used to report excise tax on certain recreational activities.
Any individual or organization engaged in providing taxable recreational services is required to file TCT leisure.
TCT leisure can be filled out by accurately documenting the excise tax information related to the recreational activities provided.
The purpose of TCT leisure is to report and pay excise tax on recreational activities in compliance with tax regulations.
The information required to be reported on TCT leisure includes details of the recreational activities provided and the corresponding excise tax amounts.
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