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The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon
Income Tax Act (Act No 58 of 1962) imposes a tax called normal tax upon taxpayers. The extent of the taxpayer's liability must be assessed, that is, determined authoritatively by the Commissioners for Inland Revenue. This dissertation utilises the administrative powers of the Commissioners; taxpayer...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613172527005696 |
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| access_status_str | Open Access |
| author | Mzenze, Sibongiseni |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Mzenze, Sibongiseni |
| author_facet | Emslie, Trevor Mzenze, Sibongiseni |
| author_sort | Mzenze, Sibongiseni |
| collection | Thesis |
| description | Income Tax Act (Act No 58 of 1962) imposes a tax called normal tax upon taxpayers. The extent of the taxpayer's liability must be assessed, that is, determined authoritatively by the Commissioners for Inland Revenue. This dissertation utilises the administrative powers of the Commissioners; taxpayer's procedural remedies, preservation of secrecy and the impact of the Constitution thereon. Now that we are a constitutional state, this paper seeks to examine whether our constitution accommodates the vast discretionary powers of the Commissioner' preservation of secrecy, appeals and reviews against Commissioner's decisions. Alternatively, do powers of the Commissioner in terms of the Income Tax Act measure up with the expectations and needs of the Constitution? What are constitutional restrictions, if any, are there on the exercise and implementation of the taxpayer's procedural remedies? Are the provisions of sections 4(1) and 80 of the Income Tax Act consistent with the Constitution? The South African Transitional Constitution (Act 200 of 1993) embodies a Bill of Rights which will have an impact on tax law. This makes it imperative that a "rights culture" be engendered in all the people of South Africa. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38737 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:54.917Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/38737 The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon Mzenze, Sibongiseni Emslie, Trevor law Income Tax Act (Act No 58 of 1962) imposes a tax called normal tax upon taxpayers. The extent of the taxpayer's liability must be assessed, that is, determined authoritatively by the Commissioners for Inland Revenue. This dissertation utilises the administrative powers of the Commissioners; taxpayer's procedural remedies, preservation of secrecy and the impact of the Constitution thereon. Now that we are a constitutional state, this paper seeks to examine whether our constitution accommodates the vast discretionary powers of the Commissioner' preservation of secrecy, appeals and reviews against Commissioner's decisions. Alternatively, do powers of the Commissioner in terms of the Income Tax Act measure up with the expectations and needs of the Constitution? What are constitutional restrictions, if any, are there on the exercise and implementation of the taxpayer's procedural remedies? Are the provisions of sections 4(1) and 80 of the Income Tax Act consistent with the Constitution? The South African Transitional Constitution (Act 200 of 1993) embodies a Bill of Rights which will have an impact on tax law. This makes it imperative that a "rights culture" be engendered in all the people of South Africa. 2023-09-18T12:06:21Z 2023-09-18T12:06:21Z 1996 2023-09-18T12:06:05Z Master Thesis Masters LLM http://hdl.handle.net/11427/38737 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | law Mzenze, Sibongiseni The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| thesis_degree_str | Master's |
| title | The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| title_full | The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| title_fullStr | The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| title_full_unstemmed | The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| title_short | The South African administrative powers of the Commissioner for Inland Revenue, taxpayer's procedural remedies and the impact of the Constitution (Act 200 of 1993) thereon |
| title_sort | south african administrative powers of the commissioner for inland revenue taxpayer s procedural remedies and the impact of the constitution act 200 of 1993 thereon |
| topic | law |
| url | http://hdl.handle.net/11427/38737 |
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