Tag: Promotion of Administrative Justice Act 3 of 2000 (PAJA)
ZEP termination declared unconstitutional – what next for ZEP holders and...
On 28 June 2023, the High Court handed down a landmark judgment where the decision by the Minister of the Department of Home Affairs (DHA) not to extend the longstanding Zimbabwean Exemption Permit (ZEP) after 31 December 2021 was found to be invalid, unlawful, and unconstitutional.
A caveat to the debarring of financial representatives
A recent judgment in the Supreme Court of Appeal has reconfirmed that the duty of debarring representatives, who do not meet the requirement of a ‘fit and proper’ person as prescribed in the FAIS Act, falls fairly and squarely on the shoulders of financial services providers (FSPs).
SARS | Notification of commencement of audit
The obligation of SARS to collect tax and taxpayers' rights are often at odds with each other. To address this issue, the Budget 2018 proposes to reconcile taxpayers' constitutional rights with SARS' constitutional obligations by including a provision in the Tax Administration Act stipulating that SARS must inform the taxpayer at commencement of the audit when the information will be audited.
