Posted in sections, this is my Doctoral Thesis on taxpayers rights when audited by the tax authorities in South Africa – equally applicable to many English-based law systems in Africa and abroad (eg. India). This will be of particular use to any tax practitioners doing work in Africa and in other English-based legal systems around the world.
Analysis of Challenging The Commissioner’s Discretionary Powers In Auditing Taxpayers under The Constitution of The Republic of South Africa
CHAPTER 7 – CONCLUSION
7.7 THE PROPOSED TAX ADMINISTRATION ACT – Final Post
The proposed Tax Administration Act 28 of 201144 does not negatively impact on the ability for taxpayers to use the ‘just cause’ defence analysed in this thesis, when taxpayers refuse to participate in SARS’ audits due to SARS’ inability to illustrate to taxpayers the scope and purpose of the audit and inquiry by invoking its powers in terms of ss 3, 40 through 49 of the Tax Administration Act.
Furthermore, some of the amendments to the existing tax administration legislation that is proposed in the Tax Administration Act will only enhance the ability for taxpayers to raise the ‘just cause’ defence.
Should SARS attempt to enforce its will to proceed with an audit and inquiry through the various search and seizure mechanisms available to it in the Tax Administration Act, that decision taken by SARS will clearly fall into the ambit of ‘administrative action’ as defined in the PAJA, and the provisions of ss 6(1), 7(1) and 8(1) of PAJA as analysed in this thesis will be available to taxpayers to take the decision by SARS to conduct the search and seizure process, under review. If correspondence is placed before the High Court setting out the information that taxpayers have sought to clarify the scope and purpose of the audit and inquiry, and show that SARS have ignored these requests, this will cast SARS in a bad light before the High Court – with much explaining to do. Unless the taxpayer concerned is suspected of committing fraud that SARS can prima facie demonstrate to the High Court,45 in all probability the search and seizure process will be set aside, and all ‘relevant information’ seized will be either returned to the taxpayer, or placed in a neutral secure place for access by the taxpayer, but not SARS. SARS access will usually depend on terms and conditions being agreed upon between the parties as to the process the audit and inquiry will follow.46
The conclusion is that compelling SARS to diligently perform its obligations under the Constitution, in terms of ss 1(c), 33, 41(1), 195(1) and 237, will equip taxpayers with a ‘just cause’ defence not to participate in an audit or inquiry, unless SARS complies with the requests from the taxpayer as to the scope and purpose of the audit, and taxpayers will be entitled to review the conduct of SARS in terms of PAJA, or, by virtue of the constitutional principle of legality, through a Rule 53application to the High Court, should SARS seek to compel the taxpayer to participate in the inquiry and audit. Nothing in the proposed Tax Administration Act will change this conclusion.
This is the final post. Review Footnotes and Bibliography below.
43 See section 3.5: Procedural Fairness supra.
44 Hereinafter referred to as the ‘Tax Administration Act’.
45 Investigating Directorate: Serious Economic Offences and Others v Hyundai Motor Distributors (Ply) Ltd and Others:In re Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and Others 2001 (1) SA 545 (CC), (2000 (10) BCLR 1079) where the Constitutional Court held at para : ‘It is implicit in the section that the judicial officer will in his or her mind to the question whether the suspicion which led to the preparatory investigation, and the need for the search and seizure to be sanctioned, are sufficient to justif the invasion of privacy that is to take place. On the basis of that information, the judicial officer has to make an independent evaluation and determine whether or not there are reasonable grounds to suspect that an object that might have a bearing on a preparatory investigation is on the targeted premises.’
46 On the basis of unreasonable conduct by SARS exceeding the boundaries of what would be considered proportional to the result SARS is attempting to achieve – obtaining information for an inquiry and audit; See section 3.4.2: Proportionality supra; This is also based on the experience of the writer in bringing an appplication of a similar nature on behalf of a taxpayer against SARS in 2002 in the unreported matter of Drs Du Buisson, Bruinette & Kramer Inc. v C:SARS Case No. 4595/02 in the High Court of the Transvaal Provincial Division, and subsequent similar applications over the past 12 years. None of the applications were finally argued before the High Court. All applications were settled in negotiations with SARS where its legal department agreed to a process to be followed in accessing information required for specific aspects of the audit and inquiry in circumstances where the taxpayers understood the scope and purpose of the audit. In all instances the result of the audits resulted in no revised assessments being issued against the taxpayers concerned. In one instance, a consent court order was taken against SARS to rescind a defective letter of findings, denying SARS the opportunity to raise revised assessments, as the years of assessment prescribed a few days later – Xstrata South Africa (Pty) Ltd v C:SARS North Gauteng Provincial Division Case No 53772/2010 (unreported 21 September 2010).
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Football Union and Others 1999 (2) SA 14 (CC).
Investigating Directorate: Serious Economic Offences and Others v Hyundai Motor
Distributors (Pty) Ltd and Others: In Re Hyundai Motor Distributors (Pty) Ltd and
Others v Smit NO and Others 2001 (1) SA 545 (CC).
ITC 1470 52 SATC 88.
ITC 1674 62 SATC 116.
ITC 1682 62 SATC 380.
ITC 1717 64 SATC 32.
ITC 1736 64 SATC 464.
ITC 1811 68 SATC 193.
ITC 1818 69 SATC 98.
Janse van Rensburg v Minister of Trade and Industry NO 2001 (1) SA 29 (CC).
Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA
Jenkins v Government of the RSA 1996 1 All SA 659 (Tk).
Jockey Club of South Africa v Forbes 1993 (1) SA 649 (A).
Johannesburg Consolidated Investment Co v Johannesburg Town Council 1903 TS
Johannesburg Liquor Licensing Board v Kuhn 1963 (4) SA 666 (A).
Johannesburg Stock Exchange v Witwatersrand Nigel Ltd 1988 (3) SA 132 (A).
Johannesburg Town Council v Norman Anstey & Co 1928 AD 335.
Joubert and Others v Van Rensburg and Others 2001 (1) SA 753 (W).
KBI v Transvaalse Suikerkorporasie Bpk 1985 (2) SA 668 (T).
Kekana v Society of Advocates of South Africa 1998 (4) SA 649 (SCA).
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Kennasystems South Africa CC v Chairman, Board on Tariffs and Trade and Others
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Khala v the Minister of Safety and Security 1994 (2) BCLR 89 (W).
Kimberley Girls’ High School and another v Head of Department of Education,
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King William’s Town Transitional Local Council v Border Alliance Taxi Association
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Kommissaris van Binnelandse Inkomste v Transvaalse Suikerkorporasie Bpk47
Koyabe & others v Minister for Home Affairs & others (Lawyers for Human Rights
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Law Society, Northern Provinces(Incorporated as The Law Society of The
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LF Boshoff Investments (Pty) Ltd v Cape Town Municipality; Cape Town
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Liebenberg v Brakpan Liquor Board 1944 WLD 52.
Local Road Transportation Board and another v Durban City Council & another
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Loxton v Kenhardt Liquor Licensing Board 1942 AD 275.
Luxavia (Pty) Ltd v Gray Security Services (Pty) Ltd 2001 (4) SA 211 (W).
Mabaso v Felix 1981 (3) SA 865 (A).
Mabi v Venterspost Town Council 1950 (2) SA 793 (W).
Magano & another v District Magistrate, Johannesburg, & others1994 (4) SA 172
Main Line Transport v Durban Local Road Transportation Board 1958 (1) SA 65
Mathiba and Others v Moschke 1920 AD 354.
Matiso v Commanding Officer, Port Elizabeth Prison, & another 1994 (4) SA 899
Matla Coal Ltd v Commissioner for Inland Revenue 1987 (1) SA 108 (A).
Mazibuko and Others v City of Johannesburg and Others 2010 (4) SA 1 (CC).
McAdams v Fiander’s Trustee and Bell NO 1919 AD 207.
McCord Hospital v Sithole&another 8 BLLR 767 (LC).
MEC for Development Planning and Local Government Gauteng v Democratic
Party and Others 1998 (7) BCLR 855 (CC).
Metcash Trading Ltd v Commissioner SA Revenue Service and another 2002 (4) SA
Metro Projects CC v Klerksdorp Local Municipality 2004 (1) SA 16 (CC).
Meyerowitz v Commissioner for Inland Revenue 1963 (3) SA 863 (A).
Mgijima v Eastern Cape Appropriate Technology Unit and Another 2000 (2) SA
Minister of Correctional Services v Tobani 2003 (5) SA 126 (E).
Minister of Defence v Dunn  2 All SA 14 (SCA).
Minister of Finance and Another v Law Society Transvaal 1991 (4) SA 544 (A).
Minister of Health v New Clicks South Africa (Pty) Ltd 2006(2) SA 311 (CC).
Minister of Health and Others v Treatment Action Campaign and Others (1) 2002
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Minister of Labour v Port Elizabeth Municipality 1952 (2) SA 522 (A).
Minister for Provincial and Local Government of the RSA v Unrecognised
Traditional Leaders of the Limpopo Province, Sekhukhuneland
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Minister of Public Works v Kyalami Ridge Environment Association 2001 (3) SA
Mistry v Interim Medical and Dental Council of South Africa and Others 1998 (4)
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Mittal Steel South Africa Ltd (Formerly Iscor Ltd) v Hlatshwayo 2007 (1) SA 66
Mohamed and Another v President of the Republic of South Africa and Others
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Moletsane v Premier of the Free State and Another 1996 (2) SA 95 (O).
More v Minister of Co-operation and Development 1986 (1) SA 102 (A).
Morelettasentrum (Edms) Bpk v Die Drankraad 1987 (3) SA 407 (T).
Motsepe v CIR 1997 (2) SA 898 (CC).
Mpande Foodliner CC v Commissioner for South African Revenue Service and
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National Coalition for Gay and Lesbian Equality and Others v Minister of Justice
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National Transport Commission v Chetty’s Motor Transport (Pty) Ltd 1972 (3) SA
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Niewoudt v Chairman, Amnesty Subcommittee, Truth and Reconciliation
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Nkondo and Others v Minister of Law and Order and Another; Gumede and Others
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Noble & Barbour v SAR & H 1922 AD 527.
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Nortjé v S  4 All SA 449 (C).
Ochberg v Cape Town Municipality, 1924 C.P.D.
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Paja and Mabi v Venterspost Town Council 1950 (2) SA 793 (W).
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