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The disclosure of taxpayer information and the right to privacy
Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613630783029248 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/89107 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:12.360Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/89107 The disclosure of taxpayer information and the right to privacy Van Zyl, Stephanus u19110198@tuks.co.za Monama, Mpho Violet UCTD Tax law Revenue collection Tax compliance Tax payers' rights South Africa Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022. SARS ensures that revenue is collected and that there is tax compliance amongst taxpayers in South Africa, also that taxpayers’ fundamental rights as contained in the Bill of Rights are properly protected. This research evaluates the provisions of section 71 of the Tax Administration Act 28 of 2011(‘TAA’) against the background of the taxpayers’ right to privacy as guaranteed by section 14 of the Constitution of the Republic of South Africa Act 108 of 1996. The common law right to privacy and statutory right to privacy are discussed and how the right is limited in terms of section 36 of the Constitution of the Republic of South Africa Act 108 of 1996. Further, requirements for a justifiable limitation of the rights are briefly outlined. The TAA must seek to strike a balance between taxpayers’ rights and its powers to combat tax offences. The discussion also analyses the exceptions under the TAA that empowers SARS under certain circumstances to disclose taxpayer information, without breaching the right, to relevant authorities in order to combat tax offences. The information-gathering procedures by SARS, particularly the warrantless search and seizures provisions are discussed. This also includes the analysis of remedies that are available to taxpayers in case of an infringement of his constitutional rights Mercantile Law LLM (Tax Law) Unrestricted 2023-02-02T12:51:58Z 2023-02-02T12:51:58Z 2023-04 2022 Mini Dissertation * A2023 https://repository.up.ac.za/handle/2263/89107 http://hdl.handle.net/2263/110198 en © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Tax law Revenue collection Tax compliance Tax payers' rights South Africa The disclosure of taxpayer information and the right to privacy |
| title | The disclosure of taxpayer information and the right to privacy |
| title_full | The disclosure of taxpayer information and the right to privacy |
| title_fullStr | The disclosure of taxpayer information and the right to privacy |
| title_full_unstemmed | The disclosure of taxpayer information and the right to privacy |
| title_short | The disclosure of taxpayer information and the right to privacy |
| title_sort | disclosure of taxpayer information and the right to privacy |
| topic | UCTD Tax law Revenue collection Tax compliance Tax payers' rights South Africa |
| url | https://repository.up.ac.za/handle/2263/89107 http://hdl.handle.net/2263/110198 |