scholarly journals Relevant factors for the suspension of the payment of disputed tax - A comparative analysis

2017 ◽  
Vol 9 (2) ◽  
pp. 561-577
Author(s):  
Linda Van Zyl ◽  
Danielle Van Wyk
Keyword(s):  
Comparative Analysis ◽  
Literature Review ◽  
Tax Administration ◽  
Research Approach ◽  
Credit Agreement ◽  
National Credit Act ◽  
Relevant Factors

Section 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors. Limited guidance is available in this regard. The objectives are to establish the concerns and uncertainties regarding the relevant factors and to determine whether a ‘suspension of the payment of disputed tax’ in terms of section 164(3) constitutes the granting of ‘credit’ in terms of a ‘credit agreement’ in terms of the National Credit Act, Act No. 34 of 2005. This is achieved by adopting an explanatory research approach and performing a literature review and comparative analysis respectively. The conclusion is reached that the current factors listed are not necessarily the most relevant ones. Recommendations are made to simplify the process and to revise and improve the wording regarding the relevant factors.

scholarly journals The Right to Just Administrative Action in the Context of Suspending the Payment of Disputed Tax

2017 ◽  
Vol 20 ◽  
pp. 1-26
Author(s):  
Silke De Lange ◽  
Danielle Van Wyk
Keyword(s):  
South Africa ◽  
Literature Review ◽  
South African ◽  
Tax Administration ◽  
Research Approach ◽  
Administrative Action ◽  
The Republic ◽  
The Right ◽  
Relevant Factors ◽  
Discretionary Powers

Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS and senior SARS official) with discretionary powers to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors, if the taxpayer intends to dispute the liability to pay such tax. Exercising a discretion in terms of section 164(3) of the TAA constitutes administrative action. Section 33(1) of the Constitution of the Republic of South Africa, 1996 (hereafter Constitution) grants everyone the right to just administrative action that is lawful, reasonable and procedurally fair and the Promotion of Administrative Action Act 3 of 2000 (hereafter PAJA) was promulgated to give effect to this right. The objective of this article is to apply the right to just administrative action to the manner in which the discretion in terms of section 164(3) of the TAA is exercised. This is achieved by adopting an explanatory research approach and performing a literature review of the discretion process in terms of section 164(3) of the TAA and the constitutional obligations in terms of section 33 of the Constitution as given effect to in PAJA. As the discretion exercised by the senior SARS official is influenced directly by the right to just administrative action, it should be exercised in a lawful, reasonable and procedurally fair manner to ensure compliance with the Constitution and the PAJA. For the discretion to be exercised in a lawful manner, the senior SARS official must at least be authorised to exercise the discretion in terms of the TAA and comply with the procedures and conditions stated in section 164(3) of the TAA. For the decision to be considered reasonable, the decision must be, at the minimum, rational and proportional, and to ensure that the discretion is exercised in a procedurally fair manner, SARS should comply with at least the relevant compulsory elements in terms of section 3(2)(b) of PAJA. A decision in terms of section 164(3) of the TAA which fails to meet the requirements of lawfulness, reasonableness and/or procedural fairness will be subject to review on several grounds listed in section 6(2) of PAJA.     

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

Apocrypha from the History of the Jewish Military Union and its Authors

2008 ◽  
pp. 147-176
Author(s):  
Dariusz Libionka
Keyword(s):  
Comparative Analysis ◽  
Critical Analysis ◽  
Communist Regime ◽  
Research Approach ◽  
Warsaw Ghetto ◽  
History Of

This article is an attempt at a critical analysis of the history of the Jewish Fighting Union (JFU) and a presentation of their authors based on documents kept in the archives of the Institute of National Remembrance in Warsaw. The author believes that an uncritical approach and such a treatment of these materials, which were generated under the communist regime and used for political purposes resulted in a perverted and lasting picture of the history of this fighting organisation of Zionists-revisionists both in Poland and Israel. The author has focused on a deconsturction of the most important and best known “testimonies regarding the Warsaw Ghetto Uprising”, the development and JFU participation in this struggle, given by Henryk Iwaƒski, WΠadysΠaw Zajdler, Tadeusz Bednarczyk and Janusz Ketling–Szemley.A comparative analysis of these materials, supplemented by important details of their war-time and postwar biographies, leaves no doubt as to the fact that they should not be analysed in terms of their historical credibility and leads one to conclude that a profound revision of research approach to JFU history is necessary.

scholarly journals Do impresso ao digital: a história do Jornal do Brasil

2016 ◽  
Vol 2 (2) ◽  
pp. 230
Author(s):  
Ana Cristina Menegotto Spannenberg ◽  
Cindhi Vieira Belafonte Barros
Keyword(s):  
Comparative Analysis ◽  
Literature Review ◽  
Key Words ◽  
Descriptive Analysis ◽  
Digital Platform ◽  
Palabras Clave ◽  
Digital Journalism ◽  
History Of ◽  
Press History ◽  
History Of Journalism

O trabalho propõe uma análise comparativa dos formatos impresso e online do Jornal do Brasil (JB), a fim de investigar as transformações no perfil editorial do periódico a partir de sua transição definitiva para a plataforma digital, que ocorreu em 2010. Ao todo, foram analisadas 14 publicações do JB, entre impressas e digitais, buscando uma análise comparativa das edições nas duas mídias. O presente artigo apresenta um resgate da história do JB. Além disso, expõe a análise descritiva, com base nos indicadores de identidade levantados em revisão bibliográfica específica e, posteriormente, apresenta os resultados obtidos, tecendo comparações entre os formatos. Palavras-chave: Jornal do Brasil; Jornalismo Digital; Jornalismo Impresso; Imprensa; História do Jornalismo.  Abstract: The paper proposes a comparative analysis of printed and online formats of Jornal do Brazil (JB) in order to investigate the changes in the journal's editorial profile from its final transition to the digital platform, which took place in 2010. Altogether, 14 JB issues were analyzed, both printed and digital ones. This article presents a bailout in the history of JB. In addition, it presents the descriptive analysis, based on the identity indicators raised in specific literature review and subsequently presents the results obtained, weaving comparisons between formats. Key-words: Jornal do Brasil; Digital Journalism, Journalism Printed; Press; History of Journalism.  Resumen:El documento propone un análisis comparativo de los formatos impresa y electrónica de Jornal do Brasil (JB) con el fin de investigar los cambios en el perfil editorial del diario de su transición final a la plataforma digital, que tuvo lugar en 2010. En total, el estudio analizó 14 publicaciones de JB entre impresos y digitales, para esbozar un análisis comparativo de los temas en los dos medios. En este artículo se presenta un plan de rescate en la historia de JB. Además, se presenta el análisis descriptivo, basado en la identidad de los indicadores planteados en revisión de la literatura específica y, posteriormente, presenta los resultados obtenidos, tejiendo las comparaciones entre los formatos. Palabras clave: Jornal do Brasil; Periodismo digital; Periodismo de impresión; Prensa; Historia del periodismo.

scholarly journals Clinical diagnosis of adenomyosis

2005 ◽  
Vol 54 (3) ◽  
pp. 91-98
Author(s):  
U. V. Tsvelev ◽  
V. F. Bejenar ◽  
S. А. Povzun ◽  
D. В. Fridman
Keyword(s):  
Comparative Analysis ◽  
Literature Review ◽  
Clinical Diagnosis ◽  
Diagnostic Value ◽  
Morphologic Changes

Literature review is performed of modern adenomyosis diagnostics methods, morphologic changes of myometrium, producing diagnostic phenomena are described, comparative analysis of diagnostic value is performed.

scholarly journals Analysing and Comparing Warrantless Tax Inspections and Searches

2019 ◽  
Vol 22 ◽  
pp. 1-33
Author(s):  
Fareed Moosa
Keyword(s):  
Comparative Analysis ◽  
South African ◽  
Information Gathering ◽  
Third Parties ◽  
The Other ◽  
Tax Administration ◽  
Practical Operation ◽  
Effective Administration ◽  
The One ◽  
Relevant Material

Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-routine (targeted) inspections by a SARS official in respect of records, books of accounts and documents found at premises where a taxpayer is reasonably believed to be conducting a trade or enterprise. The purpose of such inspection is to determine whether there has been compliance with specific obligations by the taxpayer. Section 63, on the other hand, permits, on the grounds of urgency and expediency in exceptional circumstances only, warrantless non-routine (targeted) searches by a senior SARS official of a taxpayer and of third parties associated with a taxpayer, as well as searches of a taxpayer's premises and those of third parties. In addition, section 63 permits the seizure of relevant material found at premises searched. All searches and seizures must occur for the purposes of the efficient and effective administration of tax Acts generally. A comparative analysis of sections 45 and 63 of the TAA reveals the existence of key differences in the substance and practical operation of their provisions. This article distils these differences through an in-depth discussion of the nature and extent of the powers of inspection and search conferred by these provisions, as well as by conceptualising the terms “inspection” and “search” for the purposes of sections 45 and 63 respectively.    

scholarly journals TERMINATION OF DEBT REVIEW IN TERMS OF SECTION 86(10) OF THE NATIONAL CREDIT ACT AND THE RIGHT OF A CREDIT PROVIDER TO ENFORCE ITS CLAIM Standard Bank of South Africa Ltd v Kruger (unreported case number 45438/09 (GSJ)) and Standard Bank of South Africa L

Obiter ◽  
2021 ◽  
Vol 31 (3) ◽  
Author(s):  
Melanie Roestoff
Keyword(s):  
South Africa ◽  
Review Process ◽  
Credit Agreement ◽  
The Right ◽  
National Credit Act ◽  
Case Number

One of the purposes of the National Credit Act 34 of 2005 (NCA) is to protect consumers by inter alia providing mechanisms for resolving overindebtedness. Section 86 of the NCA provides for such measure in that it allows a consumer to apply to a debt counsellor to conduct a debt review of the credit agreements to which he is a party and to be declared over-indebted. One of the first steps in the debt review process is therefore, a determination by the debt counsellor whether the consumer is over-indebted, likely to become over-indebted, or not over-indebted at all. Where the debt counsellor concludes that the consumer is indeed over-indebted, section 86(7)(c) requires of the debt counsellor to issue a proposal recommending that the Magistrate’s Court make an appropriate order to declare one or more of the consumer’s credit agreements to be reckless credit (if applicable) and/or to re-arrange or restructure theconsumer’s obligations. In terms of section 86(8)(b) the debt counsellor is also obliged to refer the recommendation to the Magistrate’s Court for a hearing under section 87. In Standard Bank of South Africa Ltd v Kruger (unreported case number 45438/09 (GSJ)) and Standard Bank of South Africa Ltd v Pretorius (unreported case number 39057/09 (GSJ)) the court (Kathree-Setiloane AJ)had to interpret section 86(10) of the Act which provides as follows: “If a consumer is in default under a credit agreement that is being reviewed in terms of this section, the credit provider in respect of that credit agreement may give notice to terminate the review in the prescribed manner to – (a) the consumer; (b) the debt counsellor; and (c) the National Credit Regulator, at any time at least 60 business days after the date on which the consumer applied for debt review.” The court had to determine whether the credit provider in casu was entitled to terminate the debt review in terms of section 86(10) and thereafter to proceed with the enforcement of the credit agreements in circumstances where the debt counsellor had referred the debt review matter to the Magistrate’s Court for a hearing in terms of section 87 of the Act. In what follows, the facts and decision in Kruger and Pretorius will be analysed and commented on. In addition, relevant provisions of the Act pertaining to the termination of debt review proceedings and the credit provider’s right to enforce its claim will also be interpreted and commented on. Regarding the credit provider’s right to enforce its claim the position where the debt review process is still pending whilst the matter has not been referred to the Magistrate’s Court for determination yet, will be distinguished from the position where the matter has indeed been referred to the Magistrate’s Court.

scholarly journals The impact of the credit legislation on consumers

2016 ◽  
Vol 6 (4) ◽  
pp. 503-509 ◽  
Author(s):  
Hlako Choma ◽  
Thifulufhelwi Cedric Tshidada ◽  
Tshegofatso Kgarabjang
Keyword(s):  
South Africa ◽  
South African ◽  
Consumer Protection ◽  
The Other ◽  
The South ◽  
Other Hand ◽  
Credit Agreement ◽  
Financial Obligation ◽  
The Impact ◽  
National Credit Act

The purpose of this paper is to examine two South Africa legislations dealing with over indebtedness of a consumer. It is clear that in terms of the South African law, section 129 (1) and 130 (3) of the National Credit Act provide that a creditor provider who wishes to enforce a debt under a credit agreement must first issue a section 129 (1) (a) notice to the consumer (the purpose of the notice is to notify the consumer of his/her arrears). On the other hand, the South African National Credit Act encourages the consumers to fulfil the financial obligations for which they are responsible. The second legislation to be examined which serve or appear to serve same purpose as the National Credit Act is the Insolvency Act. It therefore, postulated that the compulsory sequestration of a consumer in terms of the Insolvency Act would stand as an alternative remedy for a credit provider before she/he can have recourse mechanisms, such as debt review that are focused on satisfaction of the consumer’s financial obligation , in terms of the provisions of the National Credit Act. The paper determines to what extend these measures comply with the constitutional consumer protection demands. The legislature had been pertinently cognizant of the Insolvency Act when it lately enacted the National Credit Act. This is much apparent from the express amendment of section 84 of the Insolvency Act to the extent set out in schedule 2 of the National Credit Act

scholarly journals Towards Developing Innovation Management Framework (IMF) for ICT Organizations at Pakistan

2021 ◽  
Author(s):  
Eram Abbasi ◽  
Imran Amin ◽  
Shama Siddiqui
Keyword(s):  
Comparative Analysis ◽  
Literature Review ◽  
Innovation Management ◽  
Factors Affecting ◽  
Management Framework ◽  
Underdeveloped Countries ◽  
The Past ◽  
Similarities And Differences ◽  
Industry Culture ◽  
Developed World

Abstract Various aspects of innovation management have been discussed in literature over the past few decades. Most of the innovation management frameworks have been formulated by undertaking studies in the developed world and lack the industry / culture specific focus. In this paper we revisit the generic innovation management studies to develop an innovation management framework for highlighting the factors affecting innovation specifically at the ICT sector of Pakistan. A detailed literature review has been conducted to identify the factors included in the past innovation management models. To identify the factors specific for Pakistan, senior level professionals, working at the Pakistani ICT organizations were interviewed. A comparative analysis of the innovation management frameworks for Pakistan against those previously found in literature revealed interesting similarities and differences. Based on the study findings, an innovation management framework is developed that highlights the present factors which are important for innovation in the ICT sector for Pakistan. This framework can be used by Pakistan and other underdeveloped countries for improving their innovation in ICT sectors in particular and other sectors in general.

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