Administrative penalties
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131225 , vital:36539 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Provisions dealing with the levying of interest and penalties are contained in the Tax Administration Act and specific provisions also exist in the various tax Acts. Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.
- Full Text: false
- Date Issued: 2016
Advance rulings
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131195 , vital:36535 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 7 of the Tax Administration Act, namely ss 75–90, deals with the formal system and process of the advance tax ruling system. It therefore follows that SARS may now issue advance rulings in respect of all tax types and tax Acts administered by the Commissioner. Procedures and guidelines, in the form of ‘binding general rulings’, for implementation and operation of the ‘advance ruling’ system may be issued by the Commissioner to give effect to the advance tax ruling system.
- Full Text: false
- Date Issued: 2016
Allopatric speciation in the flightless Phoberus capensis (Coleoptera: Trogidae) group, with description of two new species
- Strümpher, Werner P, Sole, Catherine L, Villet, Martin H, Scholtz, Clarke H
- Authors: Strümpher, Werner P , Sole, Catherine L , Villet, Martin H , Scholtz, Clarke H
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/442730 , vital:74028 , ISBN , https://brill.com/view/journals/ise/47/2/article-p149_4.xml
- Description: The name Phoberus capensis (Scholtz) is applied to a small flightless, keratinophagous beetle endemic to the Cape Floristic Region of South Africa. Its gross distribution stretches from roughly 1000 km from the Cederberg (32°24’22” S, 19°04’50” E) to Grahamstown (33°20’07” S, 26°32’50” E). The populations are spatially discrete, restricted to relict forests of the southern Cape and disjunct high montane refugia of the Cape Fold Mountains. We test the hypothesis that there is more than one distinct species nested within the name P . capensis . Phylogenetic relationships among populations were inferred using molecular sequence data. The results support three distinct evolutionary lineages, which were also supported by morphological characters. Divergence time estimates suggest Pliocene-Pleistocene diversification. Based on these results, it is suggested that the P. capensis lineage experienced climatically-driven allopatric speciation with sheltered Afrotemperate forests and high mountain peaks serving as important refugia in response to climatic ameliorations. The P. capensis complex thus represents a speciation process in which flight-restricted populations evolved in close allopatry, possibly as recently as the Pleistocene. Two divergent and geographically distinct lineages are described as novel species: The new species, P . disjunctus sp. n. and P . herminae sp. n., are illustrated by photographs of habitus and male aedeagi.
- Full Text:
- Date Issued: 2016
- Authors: Strümpher, Werner P , Sole, Catherine L , Villet, Martin H , Scholtz, Clarke H
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/442730 , vital:74028 , ISBN , https://brill.com/view/journals/ise/47/2/article-p149_4.xml
- Description: The name Phoberus capensis (Scholtz) is applied to a small flightless, keratinophagous beetle endemic to the Cape Floristic Region of South Africa. Its gross distribution stretches from roughly 1000 km from the Cederberg (32°24’22” S, 19°04’50” E) to Grahamstown (33°20’07” S, 26°32’50” E). The populations are spatially discrete, restricted to relict forests of the southern Cape and disjunct high montane refugia of the Cape Fold Mountains. We test the hypothesis that there is more than one distinct species nested within the name P . capensis . Phylogenetic relationships among populations were inferred using molecular sequence data. The results support three distinct evolutionary lineages, which were also supported by morphological characters. Divergence time estimates suggest Pliocene-Pleistocene diversification. Based on these results, it is suggested that the P. capensis lineage experienced climatically-driven allopatric speciation with sheltered Afrotemperate forests and high mountain peaks serving as important refugia in response to climatic ameliorations. The P. capensis complex thus represents a speciation process in which flight-restricted populations evolved in close allopatry, possibly as recently as the Pleistocene. Two divergent and geographically distinct lineages are described as novel species: The new species, P . disjunctus sp. n. and P . herminae sp. n., are illustrated by photographs of habitus and male aedeagi.
- Full Text:
- Date Issued: 2016
Audit, investigation, search, seizure and access to information
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131245 , vital:36541 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 5 of the Tax Administration Act, which supplements the various fiscal statutes, empowers SARS to call for information on taxpayers, conduct audits, investigations and in certain instances to search premises and seize goods and records. For this purpose, taxpayers are required to keep proper books and records (see § 8.2 and § 4). The purpose of a tax audit is to verify the accuracy and timing of an assessment, but more specifically to ensure accuracy and full disclosure in terms of the law. In the event that an audit reveals non-compliance, criminal and/or civil charges may be initiated by SARS (see § 8.5).
- Full Text: false
- Date Issued: 2016
Dispute resolution
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131084 , vital:36522 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Chapter 9 of the Tax Administration Act 2011, deals with the objection and appeals processes of the tax Acts administered by SARS in terms of s 4 of the SARS Act, 1997. A taxpayer who is aggrieved by an assessment or a decision in which he has an interest, has the right to object against the assessment or decision.
- Full Text: false
- Date Issued: 2016
Miscellaneous provisions
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131276 , vital:36548 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: Miscellaneous provisions pertaining to tax administration are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Overview and revision of the extant genera and subgenera of Trogidae (Coleoptera Scarabaeoidea).
- Strümpher, Werner P, Villet, Martin H, Sole, Catherine L, Scholtz, Clarke H
- Authors: Strümpher, Werner P , Villet, Martin H , Sole, Catherine L , Scholtz, Clarke H
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/442743 , vital:74029 , ISBN , https://brill.com/view/journals/ise/47/1/article-p53_4.xml
- Description: Extant genera and subgenera of the Trogidae (Coleoptera: Scarabaeoidea) are reviewed. Contemporary classifications of this family have been based exclusively on morphological characters. The first molecular phylogeny for the family recently provided strong support for the relationships between morphologically defined genera and subgenera. On the basis of morphological, molecular and biogeographical evidence, certain taxonomic changes to the genus-level classification of the family are now proposed. The family is confirmed as consisting of two subfamilies, Omorginae Nikolajev and Troginae MacLeay, the former with two genera, Omorgus Erichson and Polynoncus Burmeister, and the latter with two genera, Trox Fabricius and Phoberus MacLeay stat. rev. Phoberus is restored to generic rank to include all Afrotropical (including Madagascan endemic) species; Afromorgus is confirmed at subgeneric rank within the genus Omorgus ; and the monotypic Madagascan genus Madagatrox syn. n. is synonymised with Phoberus. The current synonymies of Pseudotrox Robinson (with Trox ), Chesas Burmeister, Lagopelus Burmeister and Megalotrox Preudhomme de Borre (all with Omorgus ) are all accepted to avoid creating speculative synonyms before definitive phylogenetic evidence is available.
- Full Text:
- Date Issued: 2016
- Authors: Strümpher, Werner P , Villet, Martin H , Sole, Catherine L , Scholtz, Clarke H
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/442743 , vital:74029 , ISBN , https://brill.com/view/journals/ise/47/1/article-p53_4.xml
- Description: Extant genera and subgenera of the Trogidae (Coleoptera: Scarabaeoidea) are reviewed. Contemporary classifications of this family have been based exclusively on morphological characters. The first molecular phylogeny for the family recently provided strong support for the relationships between morphologically defined genera and subgenera. On the basis of morphological, molecular and biogeographical evidence, certain taxonomic changes to the genus-level classification of the family are now proposed. The family is confirmed as consisting of two subfamilies, Omorginae Nikolajev and Troginae MacLeay, the former with two genera, Omorgus Erichson and Polynoncus Burmeister, and the latter with two genera, Trox Fabricius and Phoberus MacLeay stat. rev. Phoberus is restored to generic rank to include all Afrotropical (including Madagascan endemic) species; Afromorgus is confirmed at subgeneric rank within the genus Omorgus ; and the monotypic Madagascan genus Madagatrox syn. n. is synonymised with Phoberus. The current synonymies of Pseudotrox Robinson (with Trox ), Chesas Burmeister, Lagopelus Burmeister and Megalotrox Preudhomme de Borre (all with Omorgus ) are all accepted to avoid creating speculative synonyms before definitive phylogenetic evidence is available.
- Full Text:
- Date Issued: 2016
Payment of taxes, refunds and SARS’ collection powers
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131264 , vital:36547 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: The Tax Administration Act and the various tax Acts administered by the Commissioner contain specific provisions dealing with the payment and recovery of tax, which are explained in this chapter.
- Full Text: false
- Date Issued: 2016
Registration, returns, assessments and records
- Arendse, Jacqueline A, Clegg, David, Williams, Robert C
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
- Authors: Arendse, Jacqueline A , Clegg, David , Williams, Robert C
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book chapter
- Identifier: http://hdl.handle.net/10962/131060 , vital:36520 , https://store.lexisnexis.co.za/products/silke-on-tax-administration-skuZASKUPG1440
- Description: This chapter covers the administrative provisions dealing with the requirements for certain persons to register with SARS, the submission of tax returns, the raising of assessments and the maintenance of records.
- Full Text: false
- Date Issued: 2016
SASO and Black Consciousness, and the shift to congress politics
- Authors: Badat, Saleem
- Date: 2016
- Language: English
- Type: book chapter , text
- Identifier: http://hdl.handle.net/10962/59755 , vital:27645 , http://witspress.co.za/catalogue/students-must-rise/
- Description: Students Must Rise 98 Chapter 8 SASO and Black Consciousness, and the shift to congress politics I n 1960, demonstrators protesting against pass laws were killed and injured by police at Sharpeville. Soon afterwards, the apartheid government declared a state of emergency. Over 11 000 political activists were detained, and repressive new laws, police raids, arrests, bannings, and torture were used to crush political opposition to apartheid. The African National Congress (ANC) and Pan Africanist Congress (PAC) were banned, and many leaders of the ANC and PAC were arrested and imprisoned , and hundreds fled into exile. For many white South Africans, the rest of the 1960s were a time of economic boom, political calm, prosperity, and rising living standards. Some blacks took the opportunity to accumulate wealth, power, and privilege through the Bantustans that the apartheid government established as part of its separate development programme. For most blacks, it was a period of great economic exploitation, extensive political and social control, fear, and demoralisation. It was difficult to see how there could be any political challenge to white minority rule. Anti-apartheid organisations faced immediate repression. They also had to overcome black people’s fear and demoralisation, which stood in the way of mobilising opposition against apartheid. The emergence of the South African Students’ Organisation and Black Consciousness Despite many problems, the South African Students’ Organisation (SASO) was formed as an exclusively black university and college student organisation in 1968. It escaped immediate state repression, and developed a following among students at the Saleem Badat SASO and Black Consciousness, and the shift to congress politics 99 universities reserved for blacks. Thereafter, the ideology of Black Consciousness (BC) was developed and other BC organisations were formed, resulting in the BC movement. SASO saw its challenge as the ‘assertion, manifestation and development of a sense of awareness politically, socially and economically among the black community’.1 It emphasised black ‘group cohesion and solidarity’ as ‘important facets of Black Consciousness’, the need for ‘the totality of involvement of the oppressed people’, and for BC ‘to be spread to reach all sections of the black community’.2 SASO began community development, literacy, education, media, culture, and sports projects, which aimed to help black communities to determine and realise their own needs. They were seen as a means to win the trust of people and to educate and mobilise them.3 Projects instilled the idea of self-reliance, seen as important for achieving freedom, in members and communities. SASO created a favourable political climate for various organisations to emerge.
- Full Text: false
- Date Issued: 2016
- Authors: Badat, Saleem
- Date: 2016
- Language: English
- Type: book chapter , text
- Identifier: http://hdl.handle.net/10962/59755 , vital:27645 , http://witspress.co.za/catalogue/students-must-rise/
- Description: Students Must Rise 98 Chapter 8 SASO and Black Consciousness, and the shift to congress politics I n 1960, demonstrators protesting against pass laws were killed and injured by police at Sharpeville. Soon afterwards, the apartheid government declared a state of emergency. Over 11 000 political activists were detained, and repressive new laws, police raids, arrests, bannings, and torture were used to crush political opposition to apartheid. The African National Congress (ANC) and Pan Africanist Congress (PAC) were banned, and many leaders of the ANC and PAC were arrested and imprisoned , and hundreds fled into exile. For many white South Africans, the rest of the 1960s were a time of economic boom, political calm, prosperity, and rising living standards. Some blacks took the opportunity to accumulate wealth, power, and privilege through the Bantustans that the apartheid government established as part of its separate development programme. For most blacks, it was a period of great economic exploitation, extensive political and social control, fear, and demoralisation. It was difficult to see how there could be any political challenge to white minority rule. Anti-apartheid organisations faced immediate repression. They also had to overcome black people’s fear and demoralisation, which stood in the way of mobilising opposition against apartheid. The emergence of the South African Students’ Organisation and Black Consciousness Despite many problems, the South African Students’ Organisation (SASO) was formed as an exclusively black university and college student organisation in 1968. It escaped immediate state repression, and developed a following among students at the Saleem Badat SASO and Black Consciousness, and the shift to congress politics 99 universities reserved for blacks. Thereafter, the ideology of Black Consciousness (BC) was developed and other BC organisations were formed, resulting in the BC movement. SASO saw its challenge as the ‘assertion, manifestation and development of a sense of awareness politically, socially and economically among the black community’.1 It emphasised black ‘group cohesion and solidarity’ as ‘important facets of Black Consciousness’, the need for ‘the totality of involvement of the oppressed people’, and for BC ‘to be spread to reach all sections of the black community’.2 SASO began community development, literacy, education, media, culture, and sports projects, which aimed to help black communities to determine and realise their own needs. They were seen as a means to win the trust of people and to educate and mobilise them.3 Projects instilled the idea of self-reliance, seen as important for achieving freedom, in members and communities. SASO created a favourable political climate for various organisations to emerge.
- Full Text: false
- Date Issued: 2016
Seeing yourself in a new light: crossing the threshold to “researcher"
- Authors: Clarence, Sherran
- Date: 2016
- Language: English
- Type: book chapter , text
- Identifier: http://hdl.handle.net/10962/61390 , vital:28021 , http://www.africansunmedia.co.za/Sun-e-Shop/tabid/78/ProductId/385/Default.aspx , http://dx.doi.org/10.17613/M6WW52
- Description: Writing, and the thinking, reading and analytical process that writers engage with to make writing possible, is transformative, and doctoral students in the social sciences especially tend to write themselves into their new identities as ‘doctors’ and recognised researchers. Much has been written in recent years about doctoral writing, including many advice books on how to write a ‘big-book’ or similar doctoral thesis into being. While some of the journal articles and books are helpful, and provide useful accounts of the complex challenges of writing a doctoral thesis, many of the advice books in particular focus more on the text itself, with the writer oddly under-accounted for. Recent research on, for example, doctoral writing groups and doctoral identity speaks into this gap helpfully, but much of it is written in contexts other than South Africa, and much of it is written for rather than by students going through or having recently completed a PhD process. This chapter contributes to a growing body of research and reflection on the role of writing itself in the process of becoming a ‘doctor’. Building on relevant blog posts and critical reflection through a research journal on my own transformative doctoral writing process at a South African university, this chapter will reflect on how challenging yet also potentially thrilling the writing process can be during a PhD. Readers will hopefully find in this chapter useful insights into their own process of becoming a doctor, and ideas for making their own ‘writing and becoming’ process more engaging and rewarding.
- Full Text: false
- Date Issued: 2016
- Authors: Clarence, Sherran
- Date: 2016
- Language: English
- Type: book chapter , text
- Identifier: http://hdl.handle.net/10962/61390 , vital:28021 , http://www.africansunmedia.co.za/Sun-e-Shop/tabid/78/ProductId/385/Default.aspx , http://dx.doi.org/10.17613/M6WW52
- Description: Writing, and the thinking, reading and analytical process that writers engage with to make writing possible, is transformative, and doctoral students in the social sciences especially tend to write themselves into their new identities as ‘doctors’ and recognised researchers. Much has been written in recent years about doctoral writing, including many advice books on how to write a ‘big-book’ or similar doctoral thesis into being. While some of the journal articles and books are helpful, and provide useful accounts of the complex challenges of writing a doctoral thesis, many of the advice books in particular focus more on the text itself, with the writer oddly under-accounted for. Recent research on, for example, doctoral writing groups and doctoral identity speaks into this gap helpfully, but much of it is written in contexts other than South Africa, and much of it is written for rather than by students going through or having recently completed a PhD process. This chapter contributes to a growing body of research and reflection on the role of writing itself in the process of becoming a ‘doctor’. Building on relevant blog posts and critical reflection through a research journal on my own transformative doctoral writing process at a South African university, this chapter will reflect on how challenging yet also potentially thrilling the writing process can be during a PhD. Readers will hopefully find in this chapter useful insights into their own process of becoming a doctor, and ideas for making their own ‘writing and becoming’ process more engaging and rewarding.
- Full Text: false
- Date Issued: 2016
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