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Browsing Mercantile Law by UP Author "Fritz, Carika"
Now showing items 1-10 of 10
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Van Heerden, C.M. (Corlia); Fritz, Carika (LexisNexis, 2019)Die National Credit Act 34 van 2005 het verskeie maatre~ls ingevoer ten einde beter beskerming te bied aan Suid-Afrikaanse kredietverbruikers. Een sodanige maatre~l wat klaarblyklik ten doel het om verbruikers te beskerm ...
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Fritz, Carika (SUN MeDIA, 2016)The South African Revenue Service is afforded the power to conduct customs searches in order to verify compliance. This article deals with the development of this power, taking into consideration a taxpayer’s constitutional ...
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Fritz, Carika; Van Heerden, C.M. (Corlia) (LexisNexis, 2019)Alhoewel die feit dat kredietverlening by wyse van 'n paaiementsooreenkoms breedvoerig deur die National Credit Act gereguleer word algemeen bekend is, is die wisselwerking tussen die National Credit Act en ander wetgewing ...
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Fritz, Carika; Van Zyl, Stephanus Phillipus (LexisNexis, 2019)Artikel 99 van die Wet op Belastingadministrasie 28 van 2011 maak voorsiening vir verjaringstydperke waarbinne die Kommissaris 'n belastingaanslag mag uitreik. Indien bevind word dat die belasting betaalbaar verkeerdelik ...
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Fritz, Carika (Pretoria University Law Press, 2019)The South African Revenue Service (SARS) is tasked with effectively and efficiently collecting taxes (s 3(a) of the South African Revenue Service Act 34 of 1997). In turn, these collected taxes are used by government ...
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Payment obligations of taxpayers pending dispute resolution : approaches of South Africa and Nigeria Fritz, Carika (Pretoria University Law Press, 2018)Taxpayers are obliged by law to pay taxes, yet both South Africa and Nigeria afford persons the right to have a dispute adjudicated by an impartial forum. This article examines the interplay in South Africa and Nigeria ...
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Fritz, Carika (University of the Free State, 2019)The Davis Tax Committee has labelled the South African Revenue Service’s (SARS) approach of “pay now, argue later”, when a taxpayer disputes an assessed tax obligation, as controversial. This article first points out ...
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Fritz, Carika; Van Zyl, Stephanus Phillipus (LexisNexis, 2019)Alhoewel die Grondwet van die Republiek van Suid-Afrika, 1996 'n verpligting op die staat plaas om sosio-ekonomiese regte te verwesenlik, blyk dit die algemene persepsie te wees dat die staat tans versuim om hierdie ...
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Fritz, Carika (LexisNexis, 2018)Die Suid-Afrikaanse Inkomste Diens (hierna “SAID”) het die mag om kennisgewing uit te reik aan derde party wat geld namens of verskuldig aan belastingbetaler met uitstaande belastingskuld hou. Dié kennisgewing verplig ...
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Botha, Monray Marsellus; Fritz, Carika (Nelson Mandela Metropolitan University, Faculty of Law, 2019)Tax evasion poses a serious threat to revenue collection. One way of obtaining information on taxpayers who fail to disclose certain sources of income for tax purposes is to use whistle-blowers. This article first considers ...
Now showing items 1-10 of 10