Years ago, the Katz Commission questioned the constitutionality of certain provisions of the Income Tax Act, 1962.The purpose of this article is to investigate the general principles of human rights litigation and the progress made to date in respect of rectifying the unconstitutional provisions of the Income Tax Act that were identified by the Katz Commission.It has been established that, although some unconstitutional provisions have been amended, others still prevail, and that, in the light of the factors identified, they will probably not be challenged successfully by taxpayers.
Bill of rights, Katz Commission , Constitution, Justifiable limitations ,Constitutional court Onus ,Reverse onus of proof ,Constitutionality Privacy ,Discrimination Recovery of tax ,Fundamental rights, Infringe Unconstitutional
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.