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 Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.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
- 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 Most of the specific penalty provisions in the various tax Acts have been replaced by the general provisions contained in the Tax Administration Act.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
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
- 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
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:
- 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:
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
- 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
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
- 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
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
- 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
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:
- 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:
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
- 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
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
- 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
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