1887

oa Meditari : Research Journal of the School of Accounting Sciences - The discretionary powers of the Commissioner for the South African Revenue Service - are they constitutional?

Volume 12, Issue 2
  • ISSN : 1022-2529

 

Abstract

The Commissioner for the South African Revenue Service has wide discretionary powers. In this article, the meaning, purpose, types, extent and exercise of these powers are examined. Do these powers promote uncertainty and / or unfairness and inconsistency, and if so, which of these powers do so? The extent of the powers given by some of the discretions not specifically subject to objection and appeal is questioned: no discretionary powers involving liability for tax should be allowed, especially not without the right to objection and appeal.


Because of the general administrative relationship between the Commissioner and the taxpayer and because exercising a discretionary power constitutes an administrative action, the constitutionality of this power was examined in terms of taxpayers' right to just administrative action. Only discretionary powers not specifically made subject to objection and appeal are open for constitutional attack.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/meditari/12/2/EJC72478
2004-01-01
2016-12-10

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error