Imithetho nemigomo yezinkantolo ezibhekele ezentela
IziNkantolo Zezentela zisunguleke ngaphansi kweSigaba 116(1) soMthetho iTax Administration Act 28 yangowezi-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 Zezentela zisebenza njengezinkantolo ezejwayelekile okusho ukuthi kulandelwa yonke imigudu efanele kubizwe nofakazi uma kunesidingo. Okuhlukile kancane ngayo 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 ukwelekelela izinhlangothi ezimbili ezisuke ziseNkantolo ngokungaboni ngasolinye ngodaba lwentela okusuke kuyiSars 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 alunaso isisindo. Okubalulekile ngeZinkantolo Zezentela okwenzeka ngokulandela iSigaba 42 (1) somthetho ukuthi uma kuwukuthi yonke imithetho ayicacisi ngokumele kwenzeke phakathi kwezinhlangothi ezimbili uma udaba selusenkantolo, kuba nesidingo sokusetshenziswa kokubizwa ngokuthi iRules for the High Court okwenziwa ngokubambisana neRules Board for Courts of Law Act.
Le mithetho ingasetshenziswa yizinhlangano zombili ezisenkantolo.
Uma inkantolo isebenzisa imithetho yeNkantolo Yezentela ngokulandela iSigaba 42(1) ngenhloso yokuthola ukuthi umthetho othile eNkantolo Enkulu uyahambisana nemithetho yezentela kanjalo neTAA kunendlela okumele ilandelwe. - nguSabelo Mbatha