Sihlalo ohloniphekileyo, ndivumele ndikhahlele amaLungu eNdlu yoWiso-mthetho nazo zonke izinxiba-mxhaka ezilapha kunye noMphathiswa ojongene nengxowa yelizwe loMzantsi Afrika ngokuthunywa ngulo mbutho wesizwe ogxalaba libanzi lokuthwala abantu neengxaki zaseMzantsi Afrika. Ndiza kuthetha isiXhosa ke, Mphathiswa, kuza kufuneka ufake ezi zinto ziza kukuxelela ukuba ndithini xa ndithetha ngawe. Irhafu ibalulekile kuqoqosho lweli lizwe nenkqubo-sikhokelo yezezimali kuba ngenxa yayo urhulumente okhokelwa ngumbutho wesizwe, i-ANC, uyakwazi ukuphumeza eminye yemigaqo-nkqubo engundoqo. Kumqulu wayo wezithembiso, i- manifesto, wonyaka wama-2009, umbutho wesizwe ucacise ngokupheleleyo ukuba phakathi kweendlela oza kusebenzisa ngazo amagunya wawo uza kuquka nokusebenzisa irhafu ukuphumeza iinjongo zokudalwa kwamathuba emisebenzi endilisekileyo nempilo yezentlalontle ezinzileyo kunye nokuqinisekisa ngomgaqo-nkqubo wokuhluma kwezoqoqosho ojolise ekudalweni kwamathuba amaninzi emisebenzi.
Ngokuphandle, urhulumente uxhomekeke kwirhafu ukuze akwazi ukunikezela ngeenkonzo ezingundoqo nokuqiniseka ngentlalontle egqibeleleyo kuluntu lweli lizwe. Imali yerhafu ixhasa imisebenzi karhulumente engundoqo kwaye ibonelela ngamandla ukuhluma kwezoqoqosho. Ukongeza apho, ikwadlala indima ebalulekileyo ekuboneleleni ngemithombo yokwandisa amandla ombuso.
Uhlengahlengiso oluninzi lwerhafu lugxile ngokumandla ekwandeni kwemali yoluntu lweli lizwe ngendlela yokukhula koqoqosho olusebenza ngendlela eyiyo. Indlela ekufanele kuqhutywe ngayo kulo mthetho-sihlomelo wolawulo lwezerhafu - i-Taxation Amendment Bill kukukhungelanisa irhafu neenjongo zemisebenzi karhulumente ngokubanzi.
Isindululo sesibonelelo ngezezimali ukukhawulelana nophuhliso sibizwa ngokuthi luhlaziyo lwerhafu oluza kwenza ukuba iinkqubo zerhafu zisebenzisane ngakumbi nabahluphekileyo. Ngeli xesha, oku bekujoliswe ngokukodwa ekuvuselelweni kwamaziko erhafu ngokutsha, ikwayindlela yokuvuma ukuba kukho imfuno emandla egxile kuthungelelwaniso lovuselelo olwandileyo lwemali yoluntu lwelizwe ukuphucula inkcitho karhulumente kwiinkqubo zokulwa indlala.
Ukwanda kokuveliswa kwemali yangaphakathi elizweni kukhokelela kwiziphumo zophuhliso ezintle xa kujongwe kwinkcitho karhulumente. Uhlaziyo lwerhafu luthatyathwa njengendlela ekhuthaza ukuhlangabezana nokuphendula ndawonye nokuphucula amandla ombuso ngendlela ebanzi yokuphucula ukusebenza kukarhulumente. (Translation of isiXhosa paragraphs follows.)
[Dr Z LUYENGE: Hon Chairperson, allow me to greet the hon members of the National Assembly and all dignitaries present, as well as the hon Minister of Finance, who has been delegated by the people's party which shoulders all the responsibility of the South African citizens. Hon Minister, I will speak isiXhosa, and that means you have to use the devices that will interpret what I am saying about you.
Taxation is an important element of the economy and the country's fiscal framework, because through taxes the ANC-led government is able to execute some of its core policies. In its 2009 election manifesto, the ANC indicated that it would use its leverage through, inter alia, taxation to achieve the objectives of creating decent work and sustainable livelihoods and to ensure a labour-intensive growth path which focuses on job creation.
Obviously, the government relies on taxation in order to deliver essential services and to ensure the maximum welfare of the citizens of the country. Tax revenue supports the basic functions of the government and also provides for economic growth. In addition to that, it also plays an important role in providing the resources which increase the power of the state.
The overwhelming focus on most of the tax reform is on increasing public revenue in an economically efficient manner. Linking revenue explicitly to broader governance objectives is the direction in which the debate on the Taxation Administration Bill should be driven.
The declaration with regard to fiscal development is known as tax review which will lead to taxation programmes that focus especially on the poor. At this moment, this is specifically aimed at reviving tax structures, whilst it is also an acknowledgement that there is a great need to focus on reviving fiscal exchange among citizens to improve government expenditure in its poverty alleviation programmes.
Increased domestic revenue generation leads to improved development outcomes when it is viewed in terms of productive public expenditure. Tax reform undertaken in a way that promotes greater accountability together with improvements in state capacity, becomes a catalyst for broader improvements in government performance.]
While the tax reform agenda has traditionally focused on maximising revenue, economic efficiency and compliance, recent research has focused on the role of taxation as a central strategy for nation-building. Research on taxation and development has found that the need to raise taxation can strengthen state-society relationships with positive consequences for state capacity and the extent to which a government is responsive and accountable to its citizens.
Raising sufficient revenue to support projected expenditure on government's economic and social priorities requires adjustments to the tax and expenditure framework over the medium to long term. This framework should contribute towards sustainable economic growth and job creation, while addressing the significant disparities in South African society. Lower debt- service costs create more space to sustainably fund investment in economic infrastructure, which creates jobs and increased spending on social priorities such as education and health.
The importance of a focused and well-capacitated revenue administration is a prerequisite for poverty eradication, tackling education backlogs and the provision of acceptable social and health services. It is an important enabler of development, creating the fiscal space to pursue the national development agenda, thereby both stabilising sovereignty as well as serving the needs of the people.
Reform of tax administration is at the core of ensuring social advances. Reforming tax administration was one set of policy choices that was needed in order to attain fiscal independence and to lay a foundation for meeting the needs of the nation.
Ukukhuthazwa kwemigaqo ekumgangatho ophezulu yokuthobela ukuhlawulwa kwerhafu kubalulekile ukuqinisekisa ulawulo lwerhafu olusebenza ngendlela eyiyo. Lo gama ukunciphisa ukuphetshwa kokuhlawulwa kwerhafu kuphucula ingeniso, kusekwabonakalisa ukuba isizwe siyaziqonda ezentlalo noqoqosho kunye noxanduva lwaso lokuxhasa iinzame zikarhulumente zokwakha uluntu olungcono nokuyila imigaqo-nkqubo esebenza kakuhle. Ukunciphisa ukuphetshwa kokuhlawulwa kwerhafu kufuna ukuba kuqondwe ngendlela yokuziphatha kwesizwe esithobela imithetho yokuhlawula.
UMthetho oYilwayo wolawulo lwerhafu ufuna ukuququzelela ukuthotyelwa kwemithetho yerhafu nokubalula ngokungaguqukiyo ukusetyenziswa komthetho werhafu, kwaye uyilelwe ukuphucula umgangatho wokuthotyelwa kwemithetho yerhafu eMzantsi Afrika.
Ifuthe ekujoliswe kulo ngalo Mthetho oYilwayo kukunciphisa umthwalo wokuthobela umthetho kubarhafi kunye nalowo wolawulo kwi-Sars. Iinjongo kukomeleza igunya lokuthotyelwa komthetho ngabo baphepha ukurhafa, kunye nokuphucula umgangatho wokunikezelwa kweenkonzo kwabo bathobela umthetho ngokuhlawula irhafu.
Ukuthobela umthetho werhafu kuyanda xa isizwe sibona ukuba ukuhlawula irhafu kunefuthe kwiinkonzo esibonelelwa ngazo kwaye nezigqibo zokumisela iinkonzo zezibonelelo ziselubala kwaye azinamkhethe. Amava amazwe ngamazwe abonisa ukuba xa abarhafi beyifumanisa ingenamkhethe kwaye ilingana inkqubo yerhafu baye bawuthobele ngokuzithandela umthetho werhafu.
UMthetho oYilwayo ke ngoku ufuna ukuqalisa ukhuseleko lwamalungelo olawulo olungenamkhethe ngokuthi unike abarhafi ngokubanzi iingcebiso ezisebenza kakuhle. Oku kuboniswa ngokusekwa kwee-ofisi zerhafu kwiindawo ngeendawo kunye namalungelo athile ngokuphathelele kwiinkqubo nakumasolotya athile omthetho abhekisele kumagunya e-Sars. Oku kuquka ilungelo lokufumana ingxelo yeziphumo zophicotho-zincwadi emva kokuba lugqityiwe kunye nokunikwa izizathu zokuhlolwa kwerhafu.
Ukuphepha ukuhlawula irhafu kuyathintelwa nakumazwe ngamazwe. Ngomhla we-3 kweyeNkanga kowama-2011, uMzantsi Afrika uzimanye namazwe ali-12 ukutyikitya i-Convention on Mutual Administrative Assistance in Tax Matters. Oku ke kwenzeke kwindibano yamazwe e-G20 e-Cannes phaya e-France. Le ngqungquthela ifuna ukuxhasa intsebenziswano phakathi koorhulumente ngolawulo lwengeniso, ukuhlolwa kunye nokuqokelelwa kwerhafu. Iya kuthi ikhuthaze intsebenziswano kulawulo lokulwa ukuphetshwa kokuhlawulwa kwerhafu.
Kwimeko egqubayo yoqoqosho lwehlabathi, amazwe e-G20 agxininise ngokukhethekileyo kukubaluleka kwentsebenziswano engcono yamazwe ngamazwe phakathi kwamagunya-bantu engeniso kuba ukuphetshwa kokuhlawulwa kwerhafu kulula ngokubangelwa yinkululeko yeemarike zezimali. Abarhafi abaninzi bayawuthobela umthetho werhafu kwaye lo Mthetho oYilwayo kufuneka uqinisekise inkonzo engcono kunye neendleko zothobelo ezisezantsi.
Ngumsebenzi we-Sars ukusukela abo baphepha ukuhlawula irhafu nekufuneka bejongene nokohlwaywa, ukuhlolwa kunye negunya lokuqokelela eliqatha. Injongo ebalulekileyo yoMthetho oYilwayo ijolise ekuqokelelweni kwerhafu kakuhle nangokufanelekileyo kunye nokulungelelaniswa kolawulo ngokubonelelwa yimithetho yerhafu.
Amagunya okuqokelela iinkcukacha andisiwe ngulo Mthetho oYilwayo. UMthetho oYilwayo uqulethe imithetho jikelele yokuhlola, yokuqinisekisa, yophicotho- zincwadi kunye nophando ngolwaphulo-mthetho kwaye usebenza ngokuhlola izicelo zezinto ezifanelekileyo. Oku kuhlolwa kuya kusetyenziswa ngeenjongo zokuqinisekisa umthetho, ukuqiniseka ngobukho beshishini ngeenjongo zokubhalisa i-value added tax. UMthetho oYilwayo usekwadala, phakathi kwezinye, inkqubo-sikhokelo yokuxhasa ukwenziwa kwenkqubo yokugcinwa kweencwadi ze-Sars - nto ke leyo iyinto entsha ngokuphathelele kwinzala - apho kuya kulungelelaniswa iirhafu zonke, inzala ekufuneka ihlawulwe kubarhafi okanye ekufuneka abarhafi bayihlawule kwintsalela yetyala abanalo nephindaphindwa ngenyanga.
Amatyala jikelele abandakanyiwe nawo kulo Mthetho oYilwayo. Lo Mthetho oYilwayo uxhobisa ngamanyathelo ekufuneka ethatyathiwe xa kukho ityala lokungahlawulwa kwerhafu, ukuchaswa kunye nobumfihlo. Isohlwayo ... (Translation of isiXhosa paragraphs follows.)
[Encouraging high levels of tax compliance is necessary to ensure an efficient tax regime. While reducing tax evasion improves the government's revenue, it is also a reflection of the nation's social and economic consciousness and its responsibility to support government's efforts to build a better society and design effective policies. To reduce tax evasion requires understanding the various behavioural aspects of a tax-complianct nation.
The Tax Administration Bill seeks to facilitate tax compliance and highlight consistency in the application of tax law and is further designed to improve the levels of tax compliance in South Africa.
The intended impact of the Bill is the reduction of the compliance burden on taxpayers and the administrative burden on SARS. The aim is to strengthen and authorise tax compliance by those who evade taxation and to improve service delivery to those who comply with taxation laws.
Tax compliance is enhanced when the nation realises that paying taxes has a direct impact on service delivery and the decisions determining service delivery are transparent and fair. International experience has demonstrated that if taxpayers perceive and experience the tax system as fair and equitable, they will be more inclined to fully and voluntarily comply with it.
The Bill therefore seeks to effect the protection of administrative fairness rights through affording taxpayers more effective and overarching remedies. This is reflected in the creation of revenue offices in various places and specific procedural rights in certain clauses of the law pertaining to the powers vested in Sars. These include the right to access an audit findings report after finalisation of an audit and providing reasons for assessments.
Tax evasion is discouraged internationally. On 3 November 2011 South Africa joined 12 other countries in signing the Convention on Mutual Administrative Assistance in Tax Matters at the G20 Summit in Cannes, France. The Convention seeks to promote international co-operation in revenue administration, tax assessments and collection of taxes. It will also encourage administrative co-operation in combating tax evasion. In the current global economic context, the G20 has placed specific emphasis on the importance of improved international co-operation amongst revenue authorities as cross border tax evasion has become easier because financial markets are liberal. Most taxpayers comply with tax laws and this Bill must ensure a better service and affordable and lower compliance costs. Sars is duty bound to actively pursue tax evaders who will have to face penalties, assessment and stricter revenue collection powers. The purpose of the Bill is essentially to provide for the effective and efficient collection of taxes and the alignment of the administration provisions of tax laws.
Information gathering powers have been substantially supplemented or extended by this Bill. The Bill comprises the general rules for assessment, verification, audit and criminal investigation and it also caters for handling requests for relevant material and audits. These assessments will typically be used for the purposes of ensuring obedience to the laws, and in relation to the existence of a business entity with the aim of VAT registration.
The Bill also creates, amongst others, a framework to support the creation of accounting programmes - a brand new concept with regard to interest, within which all taxation, interest earned by taxpayers or which is payable by taxpayers will be calculated on the daily balance owing and compounded monthly.
General statutory offences have also been included in the Bill. The Bill also provides for non-compliance offences, tax evasion and contravention of the secrecy provisions. The penalty ...]