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Constitutionality and the Income Tax Act – revisited

Constitutionality and the Income Tax Act – revisited In 1994, after the 1993 Constitution had been adopted, the Katz Commission questioned the constitutionality of some provisions of the Income Tax Act. The purpose of this article is, firstly, to follow up on the progress made in amending the provisions concerned and, secondly, to establish reasons for the lack of success achieved by taxpayers who attack the constitutionality of certain provisions. Some progress has been made, but in this article, the author argues that SARS should amend section 104(2) of the Act. The establishment of a specialist ombudsman’s office is also proposed. Such an office that could assist taxpayers to enforce their constitutional rights against the Commissioner is the essential missing element. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Constitutionality and the Income Tax Act – revisited

L. van Schalkwyk
Meditari Accountancy Research , Volume 12 (2): 17 – Oct 1, 2004
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References (1)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529200400022
Publisher site
See Article on Publisher Site

Abstract

In 1994, after the 1993 Constitution had been adopted, the Katz Commission questioned the constitutionality of some provisions of the Income Tax Act. The purpose of this article is, firstly, to follow up on the progress made in amending the provisions concerned and, secondly, to establish reasons for the lack of success achieved by taxpayers who attack the constitutionality of certain provisions. Some progress has been made, but in this article, the author argues that SARS should amend section 104(2) of the Act. The establishment of a specialist ombudsman’s office is also proposed. Such an office that could assist taxpayers to enforce their constitutional rights against the Commissioner is the essential missing element.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Oct 1, 2004

Keywords: Constitution; Ombudsman; Constitutional attack; Privacy; Constitutionality; Reverse onus of proof; Fundamental rights; Search and Seizure

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