A critical analysis of the South African Revenue Service (SARS) dispute resolution process
- Authors: Olivier, Carl Hendré
- Date: 2018
- Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23011 , vital:30294
- Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
- Full Text:
- Date Issued: 2018
- Authors: Olivier, Carl Hendré
- Date: 2018
- Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23011 , vital:30294
- Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
- Full Text:
- Date Issued: 2018
On the thermal and electrical properties of low concentrator photovoltaic systems
- Authors: Gerber, Jacques Dewald
- Date: 2012
- Subjects: Photovoltaic power systems , Photovoltaic cells
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:10561 , http://hdl.handle.net/10948/d1021219
- Description: Low concentrator photovoltaic systems are capable of increasing the power produced by conventional silicon photovoltaic cells, thus effectively lowering the cost per kWh. However, power losses associated with resistance and temperature have limited the large scale implementation of this technology. In this study, the optical-,electrical- and thermal sub-systems of a low concentrator photovoltaic system are theoretically and experimentally evaluated with the aim of minimizing the power losses associated with series resistance and temperature. A 7-facet reflector system, with an effective concentration ratio of 4.7, is used to focus irradiance along a string of series connected poly-crystalline photovoltaic cells. I-V characteristics of 4-, 6- and 8-cell photovoltaic receivers are measured under 1-sun and 4.83-sun conditions. Under concentration, the 8-cell photovoltaic receiver produced 23 percent more power than the 4-cell photovoltaic receiver, which suggests that the effect of series resistance can be minimized if smaller, lower current photovoltaic cells are used. A thermal model, which may be used to predict operating temperatures of a low concentrator photovoltaic system, is experimentally evaluated within a thermally insulated enclosure. The temperatures predicted by the thermal model are generally within 5 percent of the experimental temperatures. The high operating temperatures associated with the low concentrator photovoltaic system are significantly reduced by the addition of aluminium heat sink. In addition, the results of a thermal stress test indicated that these high operating temperatures do not degrade the photovoltaic cells used in this study. The results of this study suggest that the power output of low concentrator photovoltaic systems can be maximized by decreasing the size of the photovoltaic cells and including an appropriate heat sink to aid convective cooling.
- Full Text:
- Date Issued: 2012
- Authors: Gerber, Jacques Dewald
- Date: 2012
- Subjects: Photovoltaic power systems , Photovoltaic cells
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:10561 , http://hdl.handle.net/10948/d1021219
- Description: Low concentrator photovoltaic systems are capable of increasing the power produced by conventional silicon photovoltaic cells, thus effectively lowering the cost per kWh. However, power losses associated with resistance and temperature have limited the large scale implementation of this technology. In this study, the optical-,electrical- and thermal sub-systems of a low concentrator photovoltaic system are theoretically and experimentally evaluated with the aim of minimizing the power losses associated with series resistance and temperature. A 7-facet reflector system, with an effective concentration ratio of 4.7, is used to focus irradiance along a string of series connected poly-crystalline photovoltaic cells. I-V characteristics of 4-, 6- and 8-cell photovoltaic receivers are measured under 1-sun and 4.83-sun conditions. Under concentration, the 8-cell photovoltaic receiver produced 23 percent more power than the 4-cell photovoltaic receiver, which suggests that the effect of series resistance can be minimized if smaller, lower current photovoltaic cells are used. A thermal model, which may be used to predict operating temperatures of a low concentrator photovoltaic system, is experimentally evaluated within a thermally insulated enclosure. The temperatures predicted by the thermal model are generally within 5 percent of the experimental temperatures. The high operating temperatures associated with the low concentrator photovoltaic system are significantly reduced by the addition of aluminium heat sink. In addition, the results of a thermal stress test indicated that these high operating temperatures do not degrade the photovoltaic cells used in this study. The results of this study suggest that the power output of low concentrator photovoltaic systems can be maximized by decreasing the size of the photovoltaic cells and including an appropriate heat sink to aid convective cooling.
- Full Text:
- Date Issued: 2012
An assessment of the role of the procurement committee in the management of school funds with reference to selected schools in Libode District
- Authors: Mtshakaza, Lungile Eric
- Date: 2011
- Subjects: Government purchasing -- Law and legislation -- South Africa -- Eastern Cape , Education -- South Africa -- Eastern Cape -- Finance , Government aid to education -- South Africa -- Eastern Cape , School boards -- South Africa -- Eastern Cape , School management and organization -- South Africa -- Eastern Cape , Education, Rural -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8268 , http://hdl.handle.net/10948/d1014583
- Description: The South African Schools Act (Act 84 of 1996) stipulates that the State must fund all the public schools from the public revenue on an equitable basis. Each school should elect a School Governing Body (SGB) whose primary function is to manage school finances. The principal of the school, who is also a member of the SGB, is the accounting officer. The SGB has to elect the finance committee which should run the school’s finances and, in turn elects the procurement committee - a sub-committee of the finance committee. In terms of the South African Schools Act, (Act 84 of 1998, as amended) there are two categories of public schools which may be created in South Africa. One category is based on Section 20 of the South Africa Schools Act with stipulated functions applicable to all public schools, while the other category is based on Section 21 of the Act which includes added stipulated functions above those applicable to all public schools. The study investigated the factors affecting the performance of procurement committees in schools. Among others, the study found that more formal training on financial management was necessary in schools in order to empower the procurement committees. Inadequate support with regard to the availability of supporting documentation and logistics was also raised as a matter of concern.
- Full Text:
- Date Issued: 2011
- Authors: Mtshakaza, Lungile Eric
- Date: 2011
- Subjects: Government purchasing -- Law and legislation -- South Africa -- Eastern Cape , Education -- South Africa -- Eastern Cape -- Finance , Government aid to education -- South Africa -- Eastern Cape , School boards -- South Africa -- Eastern Cape , School management and organization -- South Africa -- Eastern Cape , Education, Rural -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: vital:8268 , http://hdl.handle.net/10948/d1014583
- Description: The South African Schools Act (Act 84 of 1996) stipulates that the State must fund all the public schools from the public revenue on an equitable basis. Each school should elect a School Governing Body (SGB) whose primary function is to manage school finances. The principal of the school, who is also a member of the SGB, is the accounting officer. The SGB has to elect the finance committee which should run the school’s finances and, in turn elects the procurement committee - a sub-committee of the finance committee. In terms of the South African Schools Act, (Act 84 of 1998, as amended) there are two categories of public schools which may be created in South Africa. One category is based on Section 20 of the South Africa Schools Act with stipulated functions applicable to all public schools, while the other category is based on Section 21 of the Act which includes added stipulated functions above those applicable to all public schools. The study investigated the factors affecting the performance of procurement committees in schools. Among others, the study found that more formal training on financial management was necessary in schools in order to empower the procurement committees. Inadequate support with regard to the availability of supporting documentation and logistics was also raised as a matter of concern.
- Full Text:
- Date Issued: 2011
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