Abstract:
South Africans emerged from the darkness and entered the into the light of freedom in 1994 when the first democratic elections where held in South Africa. This liberty was entrenched with the signing of the Constitution in December 1996 by President Nelson Mandela at Sharpeville. Taxpayers have also benefitted under the Constitution. This dissertation examines the Constitution and how it applies to taxpayers and their rights. It examines the legislation which regulates the tax authorities and how they apply this legislation. It then examines the rights of taxpayers and how the Constitutional Court interprets the Constitution in respect of taxpayers rights. The dissertation also examines the remedies that taxpayers have when they feel that their rights have been encroached upon. The correct order that should be followed by taxpayers in protecting their rights is discussed. Recent proposals announced by the tax authorities, in an attempt to assist taxpayers, are examined. Finally, common law and practical problems that face taxpayers are discussed and thereafter a short conclusion is drawn as to the rights of taxpayers.
