A critical review of the penalty provisions of the Tax Administration Act
- Authors: Mavundla, Dineo Shaleen
- Date: 2018
- Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31808 , vital:31847
- Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
- Full Text:
- Date Issued: 2018
- Authors: Mavundla, Dineo Shaleen
- Date: 2018
- Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31808 , vital:31847
- Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
- Full Text:
- Date Issued: 2018
The National School Nutrition Programme in selected schools in Peddie
- Authors: Zazini, Thando William
- Date: 2016
- Subjects: School children -- Food -- South Africa -- Peddie School children -- Nutrition , School management teams -- Nutrition -- South Africa -- Peddie
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/12769 , vital:27119
- Description: The Department of Basic Education classifies the NSNP as one of the critical omponents of the government's Programme of Action, which was specifically assigned the responsibility of addressing learners' ability to learn by providing them with nutritious meals. The success of the programme may therefore contribute towards the country's realisation of the Millennium Development Goals which include the reduction of mortality and the eradication of extreme hunger and poverty by 2015 as well as achieving universal primary education. The aim of the National School Nutrition Programme seeks to promote sustainable food production initiatives in all School Nutrition Schools in order to develop skills. It also aims to enhance learning capacity of a learner through feeding and to promote nutrition education in order to improve healthy eating and lifestyles amongst communities. This study seeks to assess the current status in administering the NSNP in selected schools in Peddie, Eastern Cape. Due to the extensive nature of the geographical area of Peddie, this study focused exclusively on 25 schools. For the purpose of this study, a quantitative approach was employed through a questionnaire constructed to obtain the perceptions of the sample group. The responses from the statements in the questionnaire were analysed by a Nelson Mandela Metropolitan University registered statistician. In the last chapter a number of recommendations are stated to aid in improving the current administering status of the National School Nutrition Programme.
- Full Text:
- Date Issued: 2016
- Authors: Zazini, Thando William
- Date: 2016
- Subjects: School children -- Food -- South Africa -- Peddie School children -- Nutrition , School management teams -- Nutrition -- South Africa -- Peddie
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/12769 , vital:27119
- Description: The Department of Basic Education classifies the NSNP as one of the critical omponents of the government's Programme of Action, which was specifically assigned the responsibility of addressing learners' ability to learn by providing them with nutritious meals. The success of the programme may therefore contribute towards the country's realisation of the Millennium Development Goals which include the reduction of mortality and the eradication of extreme hunger and poverty by 2015 as well as achieving universal primary education. The aim of the National School Nutrition Programme seeks to promote sustainable food production initiatives in all School Nutrition Schools in order to develop skills. It also aims to enhance learning capacity of a learner through feeding and to promote nutrition education in order to improve healthy eating and lifestyles amongst communities. This study seeks to assess the current status in administering the NSNP in selected schools in Peddie, Eastern Cape. Due to the extensive nature of the geographical area of Peddie, this study focused exclusively on 25 schools. For the purpose of this study, a quantitative approach was employed through a questionnaire constructed to obtain the perceptions of the sample group. The responses from the statements in the questionnaire were analysed by a Nelson Mandela Metropolitan University registered statistician. In the last chapter a number of recommendations are stated to aid in improving the current administering status of the National School Nutrition Programme.
- Full Text:
- Date Issued: 2016
Evaluating impact assessment of LED projects in Makana Municipality
- Authors: Bottoman, Phathiswa Esona
- Date: 2012
- Subjects: Economic development projects -- Evaluation , Economic development projects -- South Africa -- Grahamstown , Community development -- South Africa -- Grahamstown
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9062 , http://hdl.handle.net/10948/d1008190 , Economic development projects -- Evaluation , Economic development projects -- South Africa -- Grahamstown , Community development -- South Africa -- Grahamstown
- Description: Amongst other socio-economic challenges that South Africa has, unemployment still remains high; in July 2010 unemployment was at 25.3 percentage and in July 2011 it was at 25.7 percentage ; in a space of a year it grew by 0.4 percentage (Trading Economics, 2012). Even though South Africa has made some significant progress with its democracy; there is still significant socioeconomic problems. Poverty, lack of economic empowerment among the disadvantaged groups are amongst and lack of proper education are amongst some of these pressing challenges in South Africa. More than a quarter of South Africa's population currently receives social grants (Index mundi, 2011). The Eastern Cape Province is still faced with significant socio-economic challenges such as high unemployment rate. 74 percentage unemployed are the economically active group as they are under the age of 35 (ECDC, 2011:22). “More than a quarter (26.4 percentage) of households in the Eastern Cape relies on government grants as their main source of income. Nationally, the youth unemployment rate is estimated to be close to 35 percentage, with more than three million young people out of work. Youth unemployment in the Eastern Cape averages 41.4 percentage. This is more than twice the adult unemployment rate (18.4 percent). A total of 695,175 young people have been without work every year in the Eastern” (ECDC, 2010-2011: 23). Besides, this province has a third largest number of people who are living with HIV/AIDS in the country. These statistics have a major significance on the province’s economic prospects and progress (ECDC, 2010-2011:22). The RSA Constitution 1996, the White Paper on Local Government 1998 has mandated local governments to facilitate LED. South Africa adopted LED as a way of fighting poverty and stimulating economic growth and development for local residents. LED is promoting skills development, SMMEs and tourism to encourage economic development. However the success of LED has received mixed views in that; some successes of LED were recorded in urban or metropolitan municipalities. Few successes have been recorded of LED projects in rural municipalities. Some of the constraints of LED consist of capacity problems within the municipalities, understanding the role of LED in the municipality and lack of funding. In Makana Municipality, about 23 percentage of households live below poverty line of (R800.00 – R9600 a year). Most of the population earns between R801.00-R1600.00 per month with 24.7 percentage. A mere 0.6 percentage earn R204801.00 or more compared to 12.7 percentage with no income. Inadequate infrastructure poses as a threat to attracting and retaining investment in this municipality. In light of the above paragraphs, this thesis evaluated the impact assessment of the LED projects within Makana Municipality. The premise of this thesis is that realization and significant support of LED projects would impact positively on unemployment and poverty rate that this municipality is facing and subsequently; the burden of unemployment and poverty will be reduced in the region, province and country.
- Full Text:
- Date Issued: 2012
- Authors: Bottoman, Phathiswa Esona
- Date: 2012
- Subjects: Economic development projects -- Evaluation , Economic development projects -- South Africa -- Grahamstown , Community development -- South Africa -- Grahamstown
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9062 , http://hdl.handle.net/10948/d1008190 , Economic development projects -- Evaluation , Economic development projects -- South Africa -- Grahamstown , Community development -- South Africa -- Grahamstown
- Description: Amongst other socio-economic challenges that South Africa has, unemployment still remains high; in July 2010 unemployment was at 25.3 percentage and in July 2011 it was at 25.7 percentage ; in a space of a year it grew by 0.4 percentage (Trading Economics, 2012). Even though South Africa has made some significant progress with its democracy; there is still significant socioeconomic problems. Poverty, lack of economic empowerment among the disadvantaged groups are amongst and lack of proper education are amongst some of these pressing challenges in South Africa. More than a quarter of South Africa's population currently receives social grants (Index mundi, 2011). The Eastern Cape Province is still faced with significant socio-economic challenges such as high unemployment rate. 74 percentage unemployed are the economically active group as they are under the age of 35 (ECDC, 2011:22). “More than a quarter (26.4 percentage) of households in the Eastern Cape relies on government grants as their main source of income. Nationally, the youth unemployment rate is estimated to be close to 35 percentage, with more than three million young people out of work. Youth unemployment in the Eastern Cape averages 41.4 percentage. This is more than twice the adult unemployment rate (18.4 percent). A total of 695,175 young people have been without work every year in the Eastern” (ECDC, 2010-2011: 23). Besides, this province has a third largest number of people who are living with HIV/AIDS in the country. These statistics have a major significance on the province’s economic prospects and progress (ECDC, 2010-2011:22). The RSA Constitution 1996, the White Paper on Local Government 1998 has mandated local governments to facilitate LED. South Africa adopted LED as a way of fighting poverty and stimulating economic growth and development for local residents. LED is promoting skills development, SMMEs and tourism to encourage economic development. However the success of LED has received mixed views in that; some successes of LED were recorded in urban or metropolitan municipalities. Few successes have been recorded of LED projects in rural municipalities. Some of the constraints of LED consist of capacity problems within the municipalities, understanding the role of LED in the municipality and lack of funding. In Makana Municipality, about 23 percentage of households live below poverty line of (R800.00 – R9600 a year). Most of the population earns between R801.00-R1600.00 per month with 24.7 percentage. A mere 0.6 percentage earn R204801.00 or more compared to 12.7 percentage with no income. Inadequate infrastructure poses as a threat to attracting and retaining investment in this municipality. In light of the above paragraphs, this thesis evaluated the impact assessment of the LED projects within Makana Municipality. The premise of this thesis is that realization and significant support of LED projects would impact positively on unemployment and poverty rate that this municipality is facing and subsequently; the burden of unemployment and poverty will be reduced in the region, province and country.
- Full Text:
- Date Issued: 2012
Towards expediting land claims: a case study of Fairview, Port Elizabeth
- Authors: Tyala, Sindiswa
- Date: 2010
- Subjects: Land tenure -- South Africa -- Port Elizabeth , Right of property -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9081 , http://hdl.handle.net/10948/1127 , Land tenure -- South Africa -- Port Elizabeth , Right of property -- South Africa -- Port Elizabeth
- Description: In 1994, South Africa’s political dispensation changed when the African National Congress (ANC) came into power. For most people, that meant that their aspirations and wishes would be fulfilled. The main objective of the new government was to redress past imbalances. The land question was one item on their agenda. In South Africa, land ownership has long been a source of conflict. The South African history of dispossession and forced removals and racially–skewed distribution of land resources has left Africans with a complex and difficult legacy (Christopher,1987).The issue of land had been an emotional issue affecting many people in South Africa. The struggle for land and access to land in South African history gave rise to many conflicts and loss of lives. The restitution of land rights in South Africa has been a highly contentious and emotive issue. The pain, anger and frustration of those affected by the implementation of racially based discriminatory measures of the past, cannot be denied. Confronting and redressing the anguish of the past has proven to be central to the process of reconciliation within a transformed political dispensation in South Africa (South African White Paper on Land, 1991a). The Constitution of South Africa and The Restitution of Land Rights Act (Act No. 22 of 1994) have firmly established the rights to claim restitution in accordance with the provision of justice and equity for all South Africans. During such a long process, it has been noticed in the suburb of Fairview, Port Elizabeth that some claimants ultimately received their land and compensation, some died before they received absolutely nothing and some old, poor and illiterate claimants are still struggling to claim their land or compensation. Fairview was formerly known as Baakens River Farm in 1810. It was situated far from the city centre and formed part of the Walmer Municipality. Initially, it was owned by John James Besny. In 1826 the farmer was bought by John Parkin and he later sold half 2 of it to Robert Newcombe before 1849. Robbert Newcombe named his half of the farm Fairview (Harradene, 2000). In 1933, Fairview became part of the Walmer Municipality. In 1967 Walmer became part of the Port Elizabeth Municipality. Fairview developed as a township of low density and became increasingly heterogeneous in nature. Davies (1971:10) claimed that the largest concentration of properties were owned and occupied by Coloured people, followed by Chinese, Blacks and Indians. The majority of the residents were Coloured. According to Sampson (1994), the plot sizes in Fairview were relatively large, either 0,8 ha or 0,2ha. Sampson also claimed that no business sites were distinguished, but businesses were established by the Chinese on residential plots. During the apartheid era, Fairview was one of the lands declared as a “Controlled Area”. The Group Areas Act also affected Fairview, even though the removal of the people in Fairview was not as pressing as it was to other suburbs due to its location at a relative distance from the city (Davies, 1970). As a result an increase in the Coloured population in Fairview was noticed between 1960 and 1970 as people faced eviction from central city areas such as South End. The people moved to Fairview with the hope that the area would be proclaimed a Coloured area. Unfortunately for those who ran to Fairview, people in Fairview were also removed from 1970s to other areas like New Brighton Location and other areas in Korsten. The last removal of people in Fairview took place in 1984 (Eastern Province Herald, 26 October 1996). After 1994, the introduction of the Restitution of Land Rights Act made provision for the establishment of a Commission on the Restitution of Land Rights and a Land Claims Court to adjudicate all claims lodged with the Commission as from 1 May 1998 (Land Info., 1996). Disputes with land owners over prices, validity of the claims and resistance to give away land, led to referral of some claims to the Land Claims Court. Although some research has been undertaken on Fairview, there is a vacuum of research into the problems faced by claimants in this area. The problems faced by claimants meant that some died while they were still busy with the process and some are still struggling to make a claim, and recently some were successful. 3 The focus of this study is to examine the process of the Fairview land claim, and as a recommendation, I wish to come up with suggestions for making the process easier for claimants.
- Full Text:
- Date Issued: 2010
- Authors: Tyala, Sindiswa
- Date: 2010
- Subjects: Land tenure -- South Africa -- Port Elizabeth , Right of property -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9081 , http://hdl.handle.net/10948/1127 , Land tenure -- South Africa -- Port Elizabeth , Right of property -- South Africa -- Port Elizabeth
- Description: In 1994, South Africa’s political dispensation changed when the African National Congress (ANC) came into power. For most people, that meant that their aspirations and wishes would be fulfilled. The main objective of the new government was to redress past imbalances. The land question was one item on their agenda. In South Africa, land ownership has long been a source of conflict. The South African history of dispossession and forced removals and racially–skewed distribution of land resources has left Africans with a complex and difficult legacy (Christopher,1987).The issue of land had been an emotional issue affecting many people in South Africa. The struggle for land and access to land in South African history gave rise to many conflicts and loss of lives. The restitution of land rights in South Africa has been a highly contentious and emotive issue. The pain, anger and frustration of those affected by the implementation of racially based discriminatory measures of the past, cannot be denied. Confronting and redressing the anguish of the past has proven to be central to the process of reconciliation within a transformed political dispensation in South Africa (South African White Paper on Land, 1991a). The Constitution of South Africa and The Restitution of Land Rights Act (Act No. 22 of 1994) have firmly established the rights to claim restitution in accordance with the provision of justice and equity for all South Africans. During such a long process, it has been noticed in the suburb of Fairview, Port Elizabeth that some claimants ultimately received their land and compensation, some died before they received absolutely nothing and some old, poor and illiterate claimants are still struggling to claim their land or compensation. Fairview was formerly known as Baakens River Farm in 1810. It was situated far from the city centre and formed part of the Walmer Municipality. Initially, it was owned by John James Besny. In 1826 the farmer was bought by John Parkin and he later sold half 2 of it to Robert Newcombe before 1849. Robbert Newcombe named his half of the farm Fairview (Harradene, 2000). In 1933, Fairview became part of the Walmer Municipality. In 1967 Walmer became part of the Port Elizabeth Municipality. Fairview developed as a township of low density and became increasingly heterogeneous in nature. Davies (1971:10) claimed that the largest concentration of properties were owned and occupied by Coloured people, followed by Chinese, Blacks and Indians. The majority of the residents were Coloured. According to Sampson (1994), the plot sizes in Fairview were relatively large, either 0,8 ha or 0,2ha. Sampson also claimed that no business sites were distinguished, but businesses were established by the Chinese on residential plots. During the apartheid era, Fairview was one of the lands declared as a “Controlled Area”. The Group Areas Act also affected Fairview, even though the removal of the people in Fairview was not as pressing as it was to other suburbs due to its location at a relative distance from the city (Davies, 1970). As a result an increase in the Coloured population in Fairview was noticed between 1960 and 1970 as people faced eviction from central city areas such as South End. The people moved to Fairview with the hope that the area would be proclaimed a Coloured area. Unfortunately for those who ran to Fairview, people in Fairview were also removed from 1970s to other areas like New Brighton Location and other areas in Korsten. The last removal of people in Fairview took place in 1984 (Eastern Province Herald, 26 October 1996). After 1994, the introduction of the Restitution of Land Rights Act made provision for the establishment of a Commission on the Restitution of Land Rights and a Land Claims Court to adjudicate all claims lodged with the Commission as from 1 May 1998 (Land Info., 1996). Disputes with land owners over prices, validity of the claims and resistance to give away land, led to referral of some claims to the Land Claims Court. Although some research has been undertaken on Fairview, there is a vacuum of research into the problems faced by claimants in this area. The problems faced by claimants meant that some died while they were still busy with the process and some are still struggling to make a claim, and recently some were successful. 3 The focus of this study is to examine the process of the Fairview land claim, and as a recommendation, I wish to come up with suggestions for making the process easier for claimants.
- Full Text:
- Date Issued: 2010
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