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KYK! Maatskappye en hoe boere daarby kan baat

PR de Wet het op 31 Mei 2019 met Elsa Esterhuizen in die GROOTplaas ateljee gesels oor wat ‘n maatskappy nou eintlik is, en hoe boere daarby kan baat. Kyk gerus die onderhoud weer om jou kennis in die verband op te knap!  

June 14, 2019
Fee or tax? The court decides

Fee or tax? The court decides

by | Jul 2, 2026 | , ,

With effect from 1 July 2025, the City of Cape Town introduced three new charges on residential rate bills. These charges were challenged by the South African Property Owners’ Association (SAPOA) and AfriForum, who argued that they were unlawful and improperly calculated. The dispute culminated in court applications seeking declaratory orders that the charges were invalid because they were inconsistent with the Constitution, national legislation, and the City’s own By-Laws.

Pay first… maybe not

Pay first… maybe not

by | Jul 2, 2026 | , , ,

For decades, the South African Revenue Service (“SARS”) has relied on the “pay now, argue later” rule as a cornerstone of tax administration. This principle permits SARS to collect disputed taxes before the underlying dispute has been resolved, often placing significant financial strain on taxpayers. While the rule serves an important fiscal purpose, it also raises critical questions regarding fairness, proportionality, and the limits of administrative discretion.

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