Deviesebeheer in die Suid-Afrikaanse strafreg

Abstract

Exchange Control involves measures to control or influence the in- and outflow of capital over a country's borders. South Africa, as a developing country, has traditionally had a shortage of foreign exchange to pay for the import of goods and capital necessary for the industrialisation and development of the country. Exchange control is therefore used to protect the gold and foreign exchange reserves, but with the purpose of not limiting bona fide current transactions. The legal structure of exchange control is based on the Currency and Exchanges Act, Act 9 of 1933, as amended, in terms of which the Exchange Control Regulations and the Orders and Rules are promulgated from time to time. The first regulations promulgated in terms of the Act was known as the Emergency Finance Regulations, promulgated in Government Gazette R 1386 of 9 September 1939. Over the years the Exchange Control Regulations have been amended on numerous occasions to meet the demands of the time as circumstances dictated. The current Exchange Control Regulations, which regulates the exchange control system, was promulgated on 1 December 1961 in terms of Government Notice R 1111 and R 1112. In terms of the Currency and Exchanges Act the Treasury delegated its powers to the South African Reserve Bank to administer exchange control. The mechanism of exchange control therefore comprises the Treasury, the South African Reserve Bank and authorised dealers in gold and foreign exchange. The South African Reserve Bank has issued the exchange control rulings to authorised dealers which contains the conditions, permissions and limits applicable to transactions in foreign exchange and gold which may be concluded by residents with non-residents, without reference to the exchange control department of the South African Reserve Bank. The responsibility of the authorised dealers are also set out in detail in the exchange control rulings.

Afrikaans: Deviesebeheer is 'n monetere beleidsinstrument waardeur die betrokke owerheid, gewoonlik deur die werking van die sentrale bank, beheer uitoefen oar transaksies tussen inwoners en nie-inwoners. Dit word internasionaal aanvaar, soos gereflekteer in die Akte van Ooreenkoms van die lnternasionale Monetere Fonds, naamlik Artikel VI (3), dat enige beheermaatreels om internasionale kapitaalbeweging te beheer, toelaatbaar is, maar word vereis dat sodanige beheermaatreels nie 'n invloed behoort te he op lopende handelstransaksies nie. Deviesebeheer word in die Republiek toegepas uit hoofde van die bepalings van die Wet op Betaalmiddels en Wisselkoerse, Wet 9 van 1933. Deviesebeheerregulasies is reeds sedert 1939, sedert die aanvang van die Eerste Wereldoorlog, in werking gestel en is sedertdien deur die Tesourie, die Suid-Afrikaanse Reserwebank en gemagtigde handelaars geadministreer. Die betrokke wetgewing is oar die jare heen gewysig om by die besondere omstandighede van die Republiek aan te pas. Die howe het, uit hoofde van die aard van die wetgewing, reeds op 'n vroee stadium oortredings van die deviesebeheerwetgewing in 'n ernstige lig beskou. Dit is egter so dat die erns van oortredings van die deviesebeheerwetgewing soms oorbeklemtoon is en word daar gevolglik in die praktyk gevind dat 'n geweldige dispariteit by vonnisoplegging weens oortredings van die deviesebeheerwetgewing voorkom. Die mees onlangse benadering van die howe jeens oortredings van die regulasies word treffend gestel deur Regter Schutz in die uitspraak in S v Stephen and Anothel waarin onderskei word tussen oortredings wat van 'n tegniese aard beskou kan word, teenoor oortredings waar die elemente van bedrog aangetref word.