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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