Voorsitter, hierdie Wetsontwerp stel vordering daar om prosesse rondom belasting meer te vereenvoudig. Hiervoor verdien die Minister 'n pluimpie. Dit is veral die daarstelling van die belastingombud wat geloof moet word.
Dit is egter jammer dat die ombud net oor prosedurele aangeleenthede jurisdiksie het. Die feit dat die SA Inkomstebelastingdiens self kan besluit of hulle interpretasie van die verskeie belastingwette korrek is, skree teen hemele. Tog sal die ombud van groot hulp wees want ons party word oorval deur klagtes van swak dienslewering deur die SA Inkomstebelastingdiens. (Translation of Afrikaans paragraphs follows.)
[Adv A D ALBERTS: Chairperson, this Bill simplifies processes regarding taxation. For this the Minister has to be complimented. It is especially the introduction of a tax ombudsman that has to be praised.
It is, however, a pity that the ombudsman only has jurisdiction over procedural affairs. The fact that the SA Revenue Service on its own can determine whether its interpretation of the various revenue laws is correct or not, cries to high heaven. Despite this the ombudsman will be of great assistance because our party is overwhelmed by complaints of bad service delivery by the SA Revenue Service.]
We must also judge this Bill within its larger context of tax collection. According to the economist Mike Schssler, only 4% of South Africans earn more than R13 000 per month. This is indicative of the small tax base in our country, and it presents a disconcerting picture if not dealt with on an urgent basis. We do not have much to distribute and the tax base must grow by increasing the middle class. This means that we will have to create an environment in which entrepreneurs flourish. The Treasury's part in this should be to create tax incentives for the entrepreneur to take the risk to plough his or her energy and money into a business venture.
Daarom, terwyl die regering wette skep om belasting makliker in te vorder, moet die Minister nog beter stelsels skep wat entrepreneurs in ons land sal laat blom. Dankie. [Therefore, while the government is creating laws to make tax collection easier, the Minister needs to create even better systems that will allow entrepreneurs in our country to flourish. Thank you.]