Customs searches : past, present and future

Show simple item record Fritz, Carika 2016-07-05T09:06:02Z 2016
dc.description.abstract 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 rights. It discusses the customs search provisions prior to the Tax Administration Law Amendment Act, and thereafter, as well as the customs search provisions in terms of the Customs Control Act. The article addresses whether these developments can be considered constitutionally sound. In order to evaluate constitutionality, a constitutional search framework is developed within which searches should be conducted to pass constitutional muster. Comparing this framework with the present customs search provisions leads to the conclusion that the present customs search provisions are a substantial improvement on the previous provisions and that the provisions are constitutional. The same conclusion can, however, not be reached with regard to future customs search provisions in terms of the Customs Control Act. en_ZA
dc.description.abstract Die Suid-Afrikaanse Inkomstediens het die mag om doeanesoektogte uit te voer ten einde nakoming te kontroleer. Hierdie artikel handel oor die ontwikkeling van hierdie mag deur die belastingbetaler se grondwetlike regte in ag te neem. Die doeanesoektog-bepalings voor die Wysigingswet Op Belastingadministrasiewette (Tax Administration Law Amendment Act) en daarna, sowel as die doeanesoektogbepalings kragtens die Wet op Doeanebeheer word bespreek. Hierdie artikel spreek die grondwetlikheid van hierdie ontwikkelinge aan. Ten einde die grondwetlikheid te evalueer, word ’n grondwetlike soektogte-raamwerk ontwikkel waaraan soektogte voldoen moet word ten einde grondwetlik geag te word. Met die vergelyking van hierdie raamwerk met die huidige doeanesoektog-bepalings word die gevolgtrekking gemaak dat daar ’n aansienlike verbetering is in vergelyking met die vorige bepalings. Die huidige bepalings word as grondwetlik beskou. Dieselfde gevolgtrekking kan egter nie bereik word ten opsigte van die toekomstige doeanesoektogte kragtens die Wet op Doeanebeheer nie. en_ZA
dc.description.department Mercantile Law en_ZA
dc.description.embargo 2016-10-30
dc.description.librarian am2016 en_ZA
dc.description.sponsorship The National Research Foundation (NRF) en_ZA
dc.description.uri en_ZA
dc.identifier.citation Fritz, C 2016, 'Customs searches : past, present and future', Journal for Juridical Science/Tydskrif Vir Regswetenskap, vol. 41, no. 1, pp. 19-43. en_ZA
dc.identifier.issn 0258-9570
dc.language.iso en en_ZA
dc.publisher SUN MeDIA en_ZA
dc.rights Faculty of Law, University of the Free State en_ZA
dc.subject Tax Administration Law Amendment Act en_ZA
dc.subject Customs Control Act en_ZA
dc.subject Taxpayer’s constitutional rights en_ZA
dc.subject Wysigingswet Op Belastingadministrasiewette en_ZA
dc.subject Wet op Doeanebeheer en_ZA
dc.subject Grondwetlike regte en_ZA
dc.subject South African Revenue Service (SARS) en_ZA
dc.subject Suid-Afrikaanse Inkomstediens (SAID) en_ZA
dc.title Customs searches : past, present and future en_ZA
dc.title.alternative Doeanesoektogte – die verlede, hede en toekoms en_ZA
dc.type Article en_ZA

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