Last edited by Faura
Monday, August 10, 2020 | History

4 edition of Fiscal legislation in South Africa found in the catalog.

Fiscal legislation in South Africa

Fiscal legislation in South Africa

a Barclays National Bank business guide

  • 378 Want to read
  • 18 Currently reading

Published by Barclays National Bank in [Johannesburg] .
Written in English

    Places:
  • South Africa.
    • Subjects:
    • Business enterprises -- Taxation -- Law and legislation -- South Africa

    • Edition Notes

      Statementissued by Business Research Services.
      SeriesBarclays business guides, Barclays business guides.
      ContributionsBarclays National Bank., Business Research Services.
      Classifications
      LC ClassificationsLAW
      The Physical Object
      Pagination16 p. ;
      Number of Pages16
      ID Numbers
      Open LibraryOL2581953M
      ISBN 100620070218
      LC Control Number85130032
      OCLC/WorldCa13329922

      /19 Annual Report. The Annual Report is presented in terms of the provisions of Section of the Constitution , sections 40 and 65 of the Public Finance Management Act, (Act No. 1 of ) (PFMA) (as amended) and section 26 of the Financial and Fiscal Commission Act, (Act No. 99 of ) (as amended). This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity.

      A number of current statutes – including legislation not administered by SARS – are provided free of charge by the University of Pretoria in conjunction with the Southern African Legal Information Institute (SAFLII) on Laws of South Africa.   Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and.

      The Constitution of the Republic of South Africa Act, No. of is the piece of legislation against which each prior piece of legislation must be judged and if necessary be amended, and it is backdrop which has coloured each subsequent piece of legislation promulgated.. It was negotiated after the collapse of the race-based apartheid government and the political redefinition of South Africa. This paper describes the process of developing a fiscal risk framework for South Africa. Risk frameworks aim to anticipate spending and revenue shocks, thereby raising the probability of achieving fiscal targets. This is the first time that such a framework has been designed and .


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Fiscal legislation in South Africa Download PDF EPUB FB2

In Commissioner SARS v Bosch (/) [] ZASCA (November 19 ), the Supreme Court of Appeal dealt with the fiscal consequences of a deferred delivery judgment is important not only in the context of the meaning of simulation, but also with reference to the way in which legislation should be interpreted.

G=Gazette, RG=Regulation Gazette, BN=Board Notice, GeN=General Notice, GoN=Government Notice, P=Proclamation W=Warrant. LEGISLATION (IN GENERAL) AS WELL AS FISCAL LEGISLATION IN THE REPUBLIC OF SOUTH AFRICA The importance and the daily relevance of the interpretation of legislation (in general), as well as fiscal legislation in particular, in a developing country like the Republic of.

Fiscal Policy and Economic Growth in South Africa Matthew Kofi Ocran 1 1 Department of Economics, University of Fort H are, Alice (Main) C ampus, Private Mail Bag, X South African environmental law describes the legal rules in South Africa relating to the social, economic, philosophical and jurisprudential issues raised by attempts to protect and conserve the environment in South Africa.

South African environmental law encompasses natural resource conservation and utilization, as well as land-use planning and development. So it looks like South Africa's fiscal policy is to spend spend spend and if we run out of money lets borrow money to spend spend spend.

Below the article from Statistics South Africa The South African government spent 7,3% more in /18 than it did in /   Author: Emil Brincker – Tax Director at DLA Cliffe Dekker Hofmeyr.

The judgment of the Supreme Court of Appeal in Commissioner SARS v Bosch (/) [] ZASCA (19 November ) (Bosch case) dealing with the fiscal consequences of a deferred delivery transaction is not only important in the context of the meaning of simulation, but also with reference to the way in which.

Medium Term Budget Policy Statement 32 ♦ reduce government consumption spending as a share of national income. Commitment to sound Government remains committed to a sound and stable fiscal policy, public finances aimed at ensuring the sustainability of South Africa’s economic transformation, promoting jobs and investment, and ensuring that.

Each year, the Office of Management and Budget (OMB) prepares the President's proposed Federal Government budget for the upcoming Federal fiscal year, which runs from October 1 through September 30 of the following FY Budget was officially released on Monday, Febru South Africa: Mining ICLG - Mining Laws and Regulations - South Africa covers common issues in mining laws and regulations – including the mechanics of acquisition of rights, foreign ownership and indigenous ownership requirements and restrictions, processing, beneficiation – in 28 jurisdictions.

In South Africa the main fiscal challenge, therefore, is to find ways through which the recent gains in fiscal solvency are not at the expense of the future revenue base.

Consequently, the next objective in this study is to analyse one important element of protecting the revenue base, namely, possible leakages from it. General Interpretation of fiscal legislation November Issue 75 Language is inherently ambiguous. As TS Eliot said "Words strain crack and sometimes break under the burden, - Under the tension, slip, slide, perish, - Decay with imprecision, will not stay in place Will not stay still.".

The judgment of the Supreme Court of Appeal in Commissioner SARS v Bosch (/) [] ZASCA (19 November ) (Bosch case) dealing with the fiscal consequences of a deferred delivery transaction is not only important in the context of the meaning of simulation, but also with reference to the way in which legislation should be interpreted.

Get this from a library. Local Government--Municipal Property Rates Act, 6 of ; Municipal Fiscal Powers and Functions Act, 12 of & regulations. [South Africa.; Juta Law (Firm)]. South Africa’s development objectives, expressed in the National Development Plan, rely on achieving higher economic growth and using public resources effectively.

If low growth were to persist, however, government would have to adjust its spending plans, and determine which policies to implement, downsize or delay. Securing fiscal sustainability. South Africa has placed military units to assist police operations along the border of Lesotho, Zimbabwe, and Mozambique to control smuggling, poaching, and illegal migration; the governments of South Africa and Namibia have not signed or ratified the text of the Surveyor's General agreement placing the boundary in the middle of the Orange.

The economy of South Africa is the second largest in Africa, after Nigeria. As a regional manufacturing hub, it is the most industrialized and diversified economy on the continent. South Africa is an upper-middle-income economy – one of only eight such countries in Africa. Sinceat the end of over twelve years of international sanctions, South Africa's Gross Domestic Product almost.

Legislation. Business of Parliament» Legislation Parliament is the national legislature (law-making body) of South Africa. As such, one of its major functions is to pass new laws, to amend existing laws, and to repeal or abolish (cancel) old laws.

Proceedings on Bills. South Africa: Transition to Democracy Offers Opportunity for Whole System Reform by Alta Fölscher and Neil Cole* This case study considers the substantial reforms to the South African public expenditure management system undertaken since the mids.

The key aspects of the reform process have been: establishing the institutional. Taxation may involve payments to a minimum of two different levels of government: central government through SARS or to local government. Prior to the South African tax system was "source-based", wherein income is taxed in the country where it originates.

Since Januarythe tax system was changed to "residence-based" wherein taxpayers residing in South Africa are taxed on their.

current IGFR policy framework in South Africa. Fiscal decentralization and IGFR in the face of the new challenges of environmental costs and the needs of promoting the green economy.

Accounting for socio-economic disparities in equalization grants for inclusive growth in Sub-Saharan Africa (SSA) – A cross country case study.Fiscal sustainability and the fiscal reaction function for South Africa: Assessment of the past and future policy applications Philippe Burger1, Ian C.

Stuart2, Charl Jooste2 and Alfredo Cuevas3 I. Introduction Having reduced its debt burden over the past thirteen years, the South African government again.South Africa yearbook / Medium Term Strategic Framework. – The MTSF is structured around 14 priority outcomes, covering. the focus areas identified in the NDP, namely: • quality basic education • a long and healthy life for all South Africans .