Imithetho nemigomo yeZinkantolo Zezentela
Izinkantolo Zezentela zisunguleke ngaphansi kweSigaba 116(1) soMthetho iTax Administration Act 28 of 2011. Ngenxa yokusunguleka kwazo ngokulandela uMthethosisekelo wezwe zingena ngaphansi kohlelo lwezinhlaka zikaHulumeni zezomthetho.
Ngaphansi kweSigaba soMthetho 107(1) seTax Admnistration Act (TAA) iZinkantolo Zezentela zibheka amacala alabo abasuke bephonsele inselelo uhlelo lokubhekwa ukuthi bayikhokhela kanjani intela. Kwehlukile okweZinkantolo
Zezentela nokusunguleka kweBhodi lezentela ngoba iNkantolo Yezentela ithathwa njengenkantolo egcina imininingwane kodwa nakhona ohlalela amacala kuba uMehluleli osuke enikwe amandla okulalela nokuthatha izinqumo.
Imithetho okuphethwe ngayo uhlelo lokuphonselwa inselelo konke okuthinta intela ifakwe kusomqulu kaHulumeni ngowezi-2014. Izinkantolo zentela zisebenza njengezinkantolo ezejwayelekile okusho ukuthi kulandela yonke imigudu efanelekile kubizwe nofakazi uma kunesidingo. Okwehlukile kancane ngale nkantolo ukuthi esikhundleni sokwethembela ebufakazini obethulwa ngomlomo ngofakazi, khona kudingeka kakhulu izinto ezisuke zibhalwe phansi. IZinkantolo Zezentela zithathe indawo yeSpecial Court.
Ngokulandela iSigaba 34 somthetho okuvamisile ukuthi kuphonselwe inselelo kuba ngokusuke kuqukethwe ezitatimendeni zabakwaSouth African Revenue Service (Sars). Ngokohlelo lwasenkantolo, lezi zitatimende nemiqingo kubizwa ngokuthi amapleading.
Inhloso yokuba kube khona le miqingo ebizwa ngamapleadings ukulekelela izinhlangothi ezimbili ezisuke zisenkantolo ngokungaboni ngasolinye ngodaba lwentela okusuke kuyiSouth African Revenue Service (Sars) nomkhokhi wentela.
Inhloso yalokhu ukuthi lezi zinhlangothi zikwazi ukuluqondisisa udaba. Lowo osuke ephonsela inselelo uSars kumele abeke izizathu ezinqala futhi ezizwakalayo zokuthi kungani ethathe isinqumo sokuyisa udaba enkantolo.
USars unalo ilungelo lokuphikisa lokho enkantolo uma ebona ukuthi udaba lommangali alunalo isisindo. Lokhu kwenzeka ecaleni leTelematrix (Pty) Ltd t/a Matrix Vehicle Tracking v Advertising Standards Authority SA 2006 (1) SA 461 (SCA). Kuleli cala kwanqunywa ukuthi inkantolo angeke ibe nawo ushwele uma ithola ukuthi kukhona ubudedengu obenzekile ezinhlangothini ezisenkantolo, isikhathi esiningi okuwubudedengu bokunganaki. -