Section 45 of the Tax Administration Act: An unconstitutional limitation on taxpayer privacy?

2021 ◽  
Vol 138 (1) ◽  
pp. 171-196
Author(s):  
Fareed Moosa
Keyword(s):  
South Africa ◽  
The State ◽  
Fundamental Rights ◽  
Tax Administration ◽  
Constitutional Democracy ◽  
General Application ◽  
Orderly Fashion ◽  
The Republic

The Tax Administration Act 28 of 2011 is a law of general application. Section 45 of the Act empowers a SARS official to enter, without a warrant, premises where a trade or enterprise is reasonably believed to be carried on in order to conduct an inspection aimed at gathering information that will aide SARS in determining whether the business operator is compliant with tax obligations. In a constitutional democracy, the enjoyment of fundamental rights has a high premium. Accordingly, every lawful exercise of the power conferred by s 45 must take place in an orderly fashion, with decency and respect for taxpayers and their privacy. The state may not unduly interfere with this right, whether by withdrawing it altogether, abridging it, or diminishing its scope and ambit. This article hypothesises that inspections undertaken in terms of s 45 limit taxpayers’ privacy in a manner that may not pass muster under s 36(1) of the Constitution of the Republic of South Africa, 1996. On this basis, it is argued that, to cure its deficiencies, s 45 ought to be amended by the introduction of the provisions proposed in this article.

Drawing the Line between Dismissal for Alcoholism (Incapacity) and Dismissal for Drunkenness (Misconduct). Are the Boni Mores Compromised?

2018 ◽  
Vol 41 ◽  
pp. 57-63
Author(s):  
Thandekile Phulu
Keyword(s):  
South Africa ◽  
Economic Development ◽  
Social Justice ◽  
Occupational Health ◽  
Health And Safety ◽  
Occupational Health And Safety ◽  
Fundamental Rights ◽  
Labour Relations ◽  
Labour Practice ◽  
The Republic

In South Africa employees are protected by various pieces of legislation. Section 23 of the Constitution of the Republic of South Africa 1996 provides for a right to fair labour practice. In its preamble the Labour Relations Act 66 of 1995 (hereafter referred to as the LRA) states that the purpose of the Act is to advance economic development, social justice, labour peace and democratisation of the workplace. The LRA also states that one of its objectives is to give effect to and regulate the fundamental rights conferred by section 27 of the Constitution. The Occupational Health and Safety Act as amended by the Occupational Health and Safety Amendment Act 181 of 1993 provides for the health and safety of persons at work and for the health and safety of persons in connection with the use of plant and machinery. The LRA provides for dismissal for incapacity and dismissals for misconduct. It also differentiates between the two. The LRA provides for both substantive and procedural fairness when dismissing an employee for incapacity and misconduct. This paper will examine the rationale behind differentiating between dismissal for drunkenness and dismissal for alcoholism.

scholarly journals State Use Provisions for Patent Law, and Expropriations: Some Comparative Law Guidelines for South Africa during the Covid-19 Crisis and Beyond

2020 ◽  
Vol 23 ◽  
pp. 1-35
Author(s):  
Mikhalien Du Bois
Keyword(s):  
South Africa ◽  
State Government ◽  
Patent Law ◽  
The State ◽  
Patent Owner ◽  
Canadian Law ◽  
Patent Rights ◽  
The Republic ◽  
The Government ◽  
Suitable Framework

This article views section 4 of the Patents Act 57 of 1978 against section 25 of the Constitution of the Republic of South Africa, 1996 and Article 31 of the Agreement on Trade-Related Aspects of Intellectual Property Rights of 1994 (hereafter TRIPS). The purpose is to find a suitable framework for the state/government use/utilisation of patented products or processes for public purposes. A comparison is done with the Crown use provisions in United Kingdom, Australian and Canadian law to find a suitable approach to questions relating to remuneration for state use, the prior negotiations requirement set by Article 31 of TRIPS, and the public purposes and exclusive patent rights that would be included under state use. The COVID-19 international pandemic has caused a state of national disaster in South Africa, which is exactly the kind of situation of extreme urgency envisioned by the exception in Article 31 of TRIPS, which permits the state use of patents without requiring prior negotiations with the patent owner. In the battle against COVID-19 and its concomitant fallout, the South African government (and authorised private parties) would be permitted to utilise patent rights without explicit authorisation from the patent owner and without prior negotiations, but subject to the payment of reasonable remuneration by the government and other terms and conditions as agreed upon or as determined by a court. This may include making (manufacturing), using, exercising, and importing patented products (for example, personal protective equipment, pharmaceuticals, ventilators and diagnostic tests) deemed necessary in the fight against COVID-19. Foreign jurisdictions considered in this article indicate that section 4 of the Patents Act 57 of 1978 may certainly benefit from an update to provide detailed guidance on the state use of patented products or processes for public purposes. In the interest of a timeous offensive against the COVID-19 virus, the patent provisions need a speedy update to allow state use compliant with TRIPS and the Constitution of the Republic of South Africa, 1996.

The concept and socio-economic essence of the constitution as the fundamental law of the state

2020 ◽  
Vol 59 (10) ◽  
pp. 101-104
Author(s):  
Parvana Bayram Babaeva ◽  
Keyword(s):  
Political Institutions ◽  
State Power ◽  
The State ◽  
Fundamental Rights ◽  
The People ◽  
Legal Document ◽  
The Will ◽  
Fundamental Law ◽  
The Republic ◽  
Fundamental Rights And Freedoms

The Constitution is the fundamental law not only of the state, but also of society, expressing the will of statehood and the sovereignty of the people. The Constitution establishes the fundamental rights and freedoms of man and citizen, socio-political institutions of power and a system of self-government of the people and acts as a legal basis for the formation and development of civil society. The constitution can be viewed as a micromodel, a legal symbol of society. It is within its borders and on its basis that the mechanism of state power operates, the rights and freedoms of citizens are protected, the directions of social development are determined. The Constitution of the Republic of Azerbaijan is a fundamental legal document establishing sovereignty, independence and supremacy of state power. The Constitution of the Republic of Azerbaijan covers not only the structure of the state, but also non-state spheres - the foundations of the socio-economic structure, the cultural life of society, the rights, freedoms and duties of a person and a citizen. Key words: constitution, right, state, law, society, fundamental law, regulation, human rights and freedoms

scholarly journals Die erkenning van die noodsaaklikheid van natuurbewaring ten opsigte van basiese grondgebruiksbeplanning in dierepubliek van Suid-Afrika

Koedoe ◽  
1977 ◽  
Vol 20 (2) ◽  
Author(s):  
J.J. la Grange La Grange
Keyword(s):  
South Africa ◽  
Land Use ◽  
Nature Conservation ◽  
Special Reference ◽  
Natural Resource ◽  
Physical Development ◽  
The State ◽  
The Republic

The concept of a natural resource is explained and nature conservation as a form of land use is discussed in some detail. Special reference is made to the National Physical Development of Planning and the Environment on the role played by nature conservation in basic usage of the soil as planned by the state in the Republic of South Africa.

The Constitution of the Republic of South Africa

1994 ◽  
Vol 38 (1) ◽  
pp. 70-77 ◽  
Author(s):  
John Hatchard
Keyword(s):  
South Africa ◽  
Fundamental Rights ◽  
New Order ◽  
South Africans ◽  
The People ◽  
The Republic ◽  
Fundamental Rights And Freedoms ◽  
We The People

“We the people of South Africa declare that … there is a need to create a new order in which all South Africans will be entitled to … enjoy and exercise their fundamental rights and freedoms.” (Preamble to the Constitution of the Republic of South Africa)

scholarly journals Modderklip Revisited: Can Courts Compel the State to Expropriate Property where the Eviction of Unlawful Occupiers is not Just and Equitable?

2018 ◽  
Vol 21 ◽  
pp. 1-21
Author(s):  
Jackie Dugard
Keyword(s):  
South Africa ◽  
Separation Of Powers ◽  
The State ◽  
Court Case ◽  
Constitutional Court ◽  
Constitutional Rights ◽  
Western Cape ◽  
The Supreme Court ◽  
Constitutional Right ◽  
The Republic

This article examines whether, to give effect to the section 26 constitutional right to adequate housing, courts can (or should) compel the state to expropriate property in instances when it is not just and equitable to evict unlawful occupiers from privately-owned land (unfeasible eviction). This question was first raised in the Modderklip case, where both the Supreme Court of Appeal (Modder East Squatters v Modderklip Boerdery (Pty) Ltd; President of the Republic of South Africa v Modderklip Boerdery (Pty) Ltd 2004 3 All SA 169 (SCA)) and Constitutional Court (President of the Republic of South Africa v Modderklip Boerdery (Pty) Ltd 2005 5 SA 3 (CC)). dodged the question, opting instead to award constitutional damages to the property owner for the long-term occupation of its property by unlawful occupiers. It is clear from cases such as Ekurhuleni Municipality v Dada 2009 4 SA 463 (SCA), that, mindful of separation of powers concerns, courts have until very recently been unwilling to order the state to expropriate property in such circumstances. At the same time, it is increasingly evident that the state has failed to fulfil its constitutional obligations to provide alternative accommodation for poor communities. In this context, this article argues that there is a growing need for the judiciary to consider, as part of its role to craft effective remedies for constitutional rights violations, the issue of judicial expropriation. It does so, first, through an analysis of the relevant jurisprudence on evictions sought by private landowners and, second, through an in-depth engagement of the recent Western Cape High Court case, Fischer v Persons Listed on Annexure X to the Notice of Motion and those Persons whose Identity are Unknown to the Applicant and who are Unlawfully Occupying or Attempting to Occupy Erf 150 (Remaining Extent) Phillipi, Cape Division, Province of the Western Cape; Stock v Persons Unlawfully Occupying Erven 145, 152, 156, 418, 3107, Phillipi & Portion 0 Farm 597, Cape Rd; Copper Moon Trading 203 (Pty) Ltd v Persons whose Identities are to the Applicant Unknown and who are Unlawfully Occupying Remainder Erf 149, Phillipi, Cape Town 2018 2 SA 228 (WCC).    

scholarly journals The utilisation of the right of children to shelter to alleviate poverty in South Africa

2017 ◽  
Vol 7 (1) ◽  
pp. 107
Author(s):  
I Mc Murray ◽  
L Jansen Van Rensburg
Keyword(s):  
South Africa ◽  
Health Care ◽  
Human Dignity ◽  
Health Care Services ◽  
The State ◽  
Economic Rights ◽  
Care Services ◽  
The Republic ◽  
The Right ◽  
Right Of Access

Children being the most vulnerable members of society are the one's most affected by living in poverty. This unacceptable situation can inter alia be attributed to the disastrous effects of Apartheid. During this unfortunate period in our nation's history millions of people were unjustly evicted from their homes and forced to live in deplorable conditions. Moreover, many of these people were left homeless or without the necessary adequate shelter. Children who were born into these circumstances were denied basic resources such as proper shelter, food, water and health care services. These unfortunate circumstances existed at the adoption of South Africa 's democratic Constitution. The preamble of the Constitution of the Republic of South Africa , 1996 reaffirms government's commitment to heal the inequalities of the past and improve the quality of life of all citizens. The Constitution is based on certain fundamental values, most importantly, human dignity, freedom and equality. The fact that these values are denied to those people living without access to basic resources such as adequate housing/shelter, food, water or health care services cannot be dismissed. To facilitate South Africa 's development as a democratic state based on human dignity, freedom and equality, the problem of poverty must be addressed. The Constitutional Court , in Government of the Republic of South Africa and Others v Grootboom and Others 2000 11 BCLR 1169 (CC), has recently stated that the effective realisation of socio-economic rights is key to the advancement of a value based democratic South Africa . Section 26 of the Constitution grants everyone the right to have access to adequate housing and section 28 that grants every child the additional right to basic shelter among others. By virtue of section 28(1)(b) the primary responsibility to provide children with the necessary adequate housing/shelter is vested in their parents, unless the parents are unable to fulfil their duty or the children are removed from their care. This does not in the least mean that the state has no responsibilities to children living with their parents. The state must still provide the framework in which parents can facilitate the realisation of their children's rights. The state can fulfil this obligation by taking reasonable legislative and other measures within its available resources to realise everyone's right of access to adequate housing progressively.  Therefore, it is submitted that the measures taken to realise section 26 also indirectly ensures the realisation of children's right to basic shelter (section 28(1)(c)). It has been largely accepted by the courts and academics alike that all fundamental human rights are indivisible and interrelated. Clearly then, the state's obligations in terms of section 28(1)(c) cannot be properly interpreted without referring to the interpretation of those obligations conferred upon it by section 26(2) and the other socio-economic rights in the Constitution. Hence, section 28(1)(c) must be seen in the context of the Constitution as a whole. Put simply, the state must take reasonable legislative and other measures within its available resources to realise children's right to basic housing/shelter progressively. This article will focus on the utilisation of the right to shelter of the child to alleviate poverty. Essential to this discussion is an effective understanding of the right to basic shelter as entrenched by section 28 of the Constitution in conjunction with the right of access to adequate housing conferred on everyone by virtue of section 26. This will be achieved by studying the general working of such rights including their limitations and enforcement. 

Bibliographical Progress in South Africa 1967-1968

1969 ◽  
Vol 12 (03) ◽  
pp. 305-314
Author(s):  
Reuben Musiker
Keyword(s):  
South Africa ◽  
South African ◽  
The State ◽  
The South ◽  
Recent Developments ◽  
The Republic ◽  
Interim Period

This is a two-year survey of bibliographical work completed in the Republic of South Africa. Recent developments in current and retrospective national bibliography are outlined. The South African National Bibliography has been mechanised and good progress has been made with the retrospective volume for 1926-1958. Attention is drawn to the State Library's work on the documentation of banned books. Catalogues of important collections completed are briefly described, and recent developments in the field of periodical lists and indexes are outlined. Special attention is paid in the review to Africana indexes and bibliographies. The author concludes that despite lacunae which remain to be filled, the bibliographical scene in South Africa is satisfactory and full of promise. This review, like its forerunner covers a two-year period and is based on information derived from a questionnaire sent to the major libraries of South Africa. The interim period has also been covered to some extent by a number of informal bibliographical progress reports published in the South African Library Association Newsletter.

The Photographic Presentation of South Africa, 1874 and 1923

Itinerario ◽  
2001 ◽  
Vol 25 (3-4) ◽  
pp. 143-153
Author(s):  
Robert Ross
Keyword(s):  
South Africa ◽  
The State ◽  
The Other ◽  
South Africans ◽  
Other Hand ◽  
Single Person ◽  
The Creation ◽  
The Republic ◽  
The One ◽  
White Minority

What is, and was, South Africa? This is clearly not a question which has a single answer, nor has it ever had one. On the one hand, there is a constitutional answer. In these terms, South Africa did not exist before the creation of the Union in 1910 and since then has been the state created then, transformed into the Republic of South Africa in 1961 and transformed once again with the ending of white minority rule in 1994. On the other hand, there are innumerable answers, effectively those to be found in the minds of all South Africans, and indeed all those foreigners who have an opinion about the country. Nevertheless, these opinions are not random. Clearly, there are regularities to be found within them, such that it is possible, in principle, to describe at the very least the range of answers to this question which were held within particular groups of the population, either within the country or outside it, and also to use specific sources, emanating from a single person, or group of individuals, as exemplary of the visions held by a far wider group.

scholarly journals The Right to Just Administrative Action in the Context of Suspending the Payment of Disputed Tax

2017 ◽  
Vol 20 ◽  
pp. 1-26
Author(s):  
Silke De Lange ◽  
Danielle Van Wyk
Keyword(s):  
South Africa ◽  
Literature Review ◽  
South African ◽  
Tax Administration ◽  
Research Approach ◽  
Administrative Action ◽  
The Republic ◽  
The Right ◽  
Relevant Factors ◽  
Discretionary Powers

Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS and senior SARS official) with discretionary powers to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors, if the taxpayer intends to dispute the liability to pay such tax. Exercising a discretion in terms of section 164(3) of the TAA constitutes administrative action. Section 33(1) of the Constitution of the Republic of South Africa, 1996 (hereafter Constitution) grants everyone the right to just administrative action that is lawful, reasonable and procedurally fair and the Promotion of Administrative Action Act 3 of 2000 (hereafter PAJA) was promulgated to give effect to this right. The objective of this article is to apply the right to just administrative action to the manner in which the discretion in terms of section 164(3) of the TAA is exercised. This is achieved by adopting an explanatory research approach and performing a literature review of the discretion process in terms of section 164(3) of the TAA and the constitutional obligations in terms of section 33 of the Constitution as given effect to in PAJA. As the discretion exercised by the senior SARS official is influenced directly by the right to just administrative action, it should be exercised in a lawful, reasonable and procedurally fair manner to ensure compliance with the Constitution and the PAJA. For the discretion to be exercised in a lawful manner, the senior SARS official must at least be authorised to exercise the discretion in terms of the TAA and comply with the procedures and conditions stated in section 164(3) of the TAA. For the decision to be considered reasonable, the decision must be, at the minimum, rational and proportional, and to ensure that the discretion is exercised in a procedurally fair manner, SARS should comply with at least the relevant compulsory elements in terms of section 3(2)(b) of PAJA. A decision in terms of section 164(3) of the TAA which fails to meet the requirements of lawfulness, reasonableness and/or procedural fairness will be subject to review on several grounds listed in section 6(2) of PAJA.     

Sign in / Sign up

Export Citation Format

Share Document