An Appraisal of selected tax-enforcement powers of the South African Revenue Service in the South African Constitutional Context

There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to respect taxpayers’ rights on the other. An environment where there is clearly respect for the rights of the taxpayer may indeed result in increased voluntary compliance.

This thesis constitutes a comparative appraisal of whether the following enforcement powers of the South African Revenue Service (“SARS”) in the South African constitutional context, namely (i) SARS’ power to conduct searches and seizures in order to verify compliance and investigate the commission of offences; (ii) the “pay now, argue later” rule; and (iii) the appointment of a third party on behalf of a taxpayer are in accordance with the Constitution of the Republic of South Africa, 1996 (“Constitution”). It is argued that these powers do not  necessarily conform to the Constitution’s values and the fundamental rights contained in the Bill of Rights in Chapter 2 of the Constitution.