UMthethosivivinywa Wokuchibiyela Imithetho Yentela

UMnyango Wezezimali Kazwelonke kanye Nophiko Lwezentela LwaseNingizimu Afrika (i-SARS) bashicilele Uhlaka Lomthethosivivinywa Wokuchibiyela Imithetho Yentela wezi-2020 (uhlaka lwe-TLAB ka-2020) kanye Nomthethosivivinywa Wokuchibiyela Imithetho Yokulawulwa Kwentela ka-2020 (uhlaka 2020 lwe-TALAB) ukuze kuphawulwe ngawo. Uhlaka lwango-2020 lwango-2020 lwamanani kanye namanani emali kanye nokuchitshiyelwa koMthethosivivinywa Wemithetho Yemali Engenayo (uMthethosivivinywa Osalungiswa Ka-XNUMX Wamazinga) nawo waphinde washicilelwa okwesibili ukuze kufakwe kuwo.

Sicela ubuke isifinyezo sezichibiyelo zentela ezihlongozwayo kanye nezilinganiso kusixhumanisi esingezansi.

Okuyindida kakhulu ukususwa okuhlongozwayo kwemfuneko kwa-SARS ukuze kutholakale inhloso emacaleni athile obugebengu mayelana nokudalula okwenziwa maqondana nentela yeholo, i-VAT kanye nezimemezelo zoMthetho Wokuphathwa Kwentela. Lokhu kusho ukuthi uma wenza iphutha ezimemezelweni zakho zentela, abakwa-SARS bangakubona lokhu njengenhloso yobugebengu.

13664 Abahlanganyeli (ivaliwe 31 Agasti)

LANDA AMADOKHUMENTI

• UMgcinimafa Kazwelonke Isitatimende Semidiya
• Imemorandamu Echazayo: I-TLAB Esalungiswa
• Imemorandamu Echazayo: Uhlaka lwe-TALAB
• Amareythi Namanani Emali kanye Nomthethosivivinywa Wokuchitshiyelwa Kwemithetho Yemali Engenayo
• Imithethonqubo Yezinkonzo Ze-elekthronikhi

EMAZINI

AbakwaSars bafuna ukwenza amaphutha abe yicala

I-Moneyweb [U-Barbara Curson] 

Esethulweni soMthethosivivinywa wakamuva Wokulawulwa Kwentela, uPhiko Lwezentela eNingizimu Afrika (i-Sars) luveza ukuthi luhlongoza “ukususa imfuneko yenhloso emacaleni athile obugebengu”.

Kulokho osekuphenduke umzamo wakwaSars “wesimo esinzima” sokwethusa abakhokhi bentela ukuthi bangawulandeli umthetho, sekuthathe ithuluzi elibuthuntu ukususa umthwalo ophakeme wobufakazi bokuthi isenzo - noma ukweqiwa - bekunenhloso yobugebengu.
AbakwaSars sebevele banqume ukuthi noma yisiphi isenzo noma ukweqiwa “kwenziwe ngamabomu”, ngakho-ke kuwubugebengu. Ngakho-ke kungani kufanele kuchithe isikhathi ekuzameni ukuthola lokhu?

Kubonakala sengathi encwadini yakwa-Sars, abakhokhi bentela abakwazi ukwenza iphutha elithembekile (ngokwemvelo lokhu akusebenzi kubasebenzi bakwa-Sars uqobo).

Uzakwethu we-Bowmans u-Patricia Williams uyachaza: “I-Sars ifuna ukususa imfuneko yokuthi isenzo esifanele kumele ngabe senziwe 'ngamabomu'. Lokhu kususa imfuneko yenhloso yobugebengu ngaphambi kokuba isenzo sithathwe njengobugebengu.”

Umthwalo wobufakazi

I-Sars ike yazama esikhathini esidlule “ukusebenzisa izinhlinzeko zecala lobugebengu ukuthola imali kubantu”. Nokho, ukuze iphumelele, i-Sars kwadingeka isuse umshikashika 'wenhloso yangamabomu'. Lokhu ngokusobala bekubeka izinga eliphezulu kakhulu lobuchule kubacwaningi mabhuku bakwa-Sars; phela, 'inhloso yangamabomu' idinga umthwalo osindayo wobufakazi.

UWilliams uthi: “Inhloso yobugebengu kakade ihlanganisa i-dolus eventualis - okungukuthi, ukubona kusengaphambili ukuthi kungenzeka kube nomphumela futhi ubuyisane nalokho. Ezimweni, ubudedengu obukhulu bebungavele buhlangabezane nezinga lokuthile okwenziwa 'ngamabomu'. AbakwaSars abafuna ukukwenza wukwenza amaphutha abe yicala.”

Abakhokhi bentela abaningi abakhungathekile nabasebenzi bentela bakhala ngokuthi abakwaSars babaphatha njengezigebengu. Awu, nabu ubufakazi.
I-Sars ihlose ukukhipha 'inhloso yangamabomu' kulokhu:

• Isigaba 30 (amacala entela yabasebenzi) yeSheduli yesine yoMthetho Wentela Yengeniso (TAA);
• Isigaba 58 (amacala maqondana nokuthotshelwa kwemithetho) yoMthetho Wentela Yokwengezwe; futhi
• Isigaba sama-234 soMthetho Wokuphathwa Kwentela.

Ukuchitshiyelwa kweSigaba 234 se-TAA manje kushintsha iphutha elingenziwa yinoma ubani libe yisenzo sobugebengu, njengalokhu: ukwehluleka ukwazisa u-Sars ngekheli leposi, ikheli lendawo, imininingwane yasebhange esetshenziselwa ukuthengiselana no-Sars, i-electronics. ikheli elisetshenziselwa ukuxhumana nabakwa-Sars, noma eminye imininingwane ukhomishana angase ayifune ngesaziso somphakathi.

Kuyacaca futhi ukuthi abakwaSars balindele ukuthi bonke abakhokhi bentela bafunde izaziso zabo zomphakathi, ngisho nalabo abangenayo i-inthanethi noma amaphephandaba.

Ngaphezu kwalokho, iSigaba 234 sihlinzeka ngokuthi abakwaSars bangabhalisa futhi banikeze inombolo yereferensi yomkhokhintela kumuntu ongabhalisiwe. Maye kumuntu ongakwazi lokhu, ngoba ukungasebenzisi le nombolo kunoma yikuphi ukuxhumana nabakwaSars kuzokuphendula isigebengu.

Ohlakeni lweMemorandamu mayelana nezinjongo zoMthethosivivinywa Wokuchibiyela Imithetho Yezokuphathwa Kwentela, abakwa-Sars babeka izizathu zokuthi ukusebenzisa igama elithi “ngamabomu” maqondana nobugebengu obusemthethweni akulungile, nokuthi akwenzeki “ukudebeselela” okuthile, nokuthi ukwehluleka. ukwenza into edingwa nguMthetho kungaba “yinkinga”.

Inhloso

UWilliams unombono wokuthi: “Lokhu akulungile neze. Umuntu angakwazi ngamabomu ukwehluleka ukuhambisa imbuyiselo yakhe yentela, noma ehluleke ngenhloso ukukhokha izintela zakhe. Lokhu kubukeka sengathi i-Sars ikhuluma kabi ngesikhundla, ukuze yenze isichibiyelo [esingenabulungiswa] esihlongozwayo sibonakale sinengqondo.”

I-National Prosecuting Authority (NPA) inombono “wokuthi amagama amanje amayelana namacala obugebengu abukela phansi kakhulu ikhono le-Sars lokuqinisekisa ukuthobela umthetho ngokusekelwe ezingeni elilindelekile kumuntu onengqondo”.

“Ngenxa yalokho,” isho, “lokhu kungase kuphazamise ukushushiswa kwabakhokhi bentela abangathobeli mthetho yi-NPA ngokufuna ukufakazela izici zobugebengu.”

UWilliams uyamangala: “Kusukela nini kufanele kususwe izici ezithile zobugebengu ukuze kube lula ukushushisa?”

Kungenzeka yini ukuthi i-NPA, engakwazi ukukhomba irekhodi eliyimpumelelo ekwenzeni izigebengu ezinamandla zilandise ngobugebengu bazo, ibone ukuthi ayinalo ikhono lokuhoxisa ukuboshwa kwentela 'ka-Al Capone' ngaphandle kokususa 'inhloso yangamabomu'?

Mayelana ne-Sars, ingabe izinkinga zayo zisuka egameni elithi 'inhloso yangamabomu' ehlambalaza imizamo yayo yokushushisa abafana abakhulu - noma ngenxa yokuntuleka kwayo amakhono, ukungasebenzi kahle, kanye nokuxoshwa kwayo yi-state capture?