https://ir.unisa.ac.za/handle/10500/14482 Thu, 14 May 2026 02:33:21 GMT 2026-05-14T02:33:21Z https://ir.unisa.ac.za/handle/10500/24872 Possible tax evasion due to the ineffective and inconsistent implementation of internal controls within the supply-chain management processes Matshiga, Zulu Elijah This study investigated and examined the effectiveness and implementation of the existing internal controls designed specifically for exempted micro-enterprises (EMEs) contracting with the South African Social Security Agency (SASSA), in order to minimise the risk of possible tax evasion within the supply-chain management (SCM) processes. The research was completed by conducting a document review and face-to-face interviews with SASSA‟s SCM practitioners, risk manager, fraud and corruption manager, internal-control manager and internal auditor in order to identify risks of possible tax evasion within the SCM processes. It was concluded that there is a risk of possible tax evasion within the SCM processes due to the ineffectiveness and inconsistent implementation of internal controls designed for EMEs contracting with SASSA. This risk could be minimised by incorporating possible anti-tax-evasion procedures in the risk-assessment process, and ultimately in SASSA‟s broader fraud and corruption strategies. Such procedures should then help minimise funds being lost to the fiscus due to tax evasion in the SCM processes. Sun, 01 Jul 2018 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/24872 2018-07-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/24117 SARS’powers with regard to tax clearance certificates Msiza, Vusumuzi Frank The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS. Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of South Africa, 1996 (the Constitution). However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make. The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS. Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA. Fri, 01 Sep 2017 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/24117 2017-09-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/23740 Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula Majola, Zwakele Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation. The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula. Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research Sun, 01 Nov 2015 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/23740 2015-11-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/23734 Medical tax benefits to South African taxpayers : an overview Moosa, R. This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to severe limitations on a person’s ability to claim qualifying medical expenses. In particular, the change over from the medical tax deduction system (section 18 of the Income Tax Act) to the medical tax rebate system (sections 6A and 6B of the Income Tax Act) to redress the inequality between high income and low income earners, was analysed. Case studies were used to illustrate that the medical tax deduction system (section 18 of the Income Tax Act) favoured high income earners over low income earners. Finally, the change over from the medical tax deductions (section 18 of the Income Tax Act) system to the current system of medical tax rebates (sections 6A and 6B of the Income Tax Act) was analysed. Except for a very small group of taxpayers, the medical tax rebate system (sections 6A and 6B of the Income Tax Act) was found to be financially more favourable to all taxpayers. Fri, 01 Sep 2017 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/23734 2017-09-01T00:00:00Z