A debt is legally enforceable when it is made an order of court. Chapter 11 of the Tax Administration Act 28 of 2011 regulates the recovery of tax by SARS. Part B thereof relates to the civil judgment procedure. Section 172 of the Tax Administration Act 28 of 2011 (“TAA”) allows SARS to obtain civil
If a taxpayer owes money to SARS and does not pay, SARS may file a certified statement with a competent court, which will be “treated as a civil judgment” (section 174 of the Tax Administration Act 28 of 2011 (“TAA”)). Recently the Constitutional Court finally set the record straight in Barnard Labuschagne Incorporated v South
On 5 November 2019, Beadica 231 CC and Others v Trustees for the time being of Oregon Trust and Others (CCT109/2019) was before the Constitutional Court. This case made its way up, starting in the Western Cape High Court, then to the Supreme Court of Appeal (“SCA”), and finally, to the Constitutional Court. The judgment
A legal issue receiving almost constant attention since the lockdown commenced is the liability of commercial tenants for rental of their business premises during the Lockdown (including the more relaxed Alert Levels). There are many factors which have affected our advice, namely the terms of the lease agreement, as well as the nature and operation
Airbnb hosts and guests be warned: changes in the Regulations issued in terms of section 27(2) of the Disaster Management Act 57 of 2002 may put a mark on your criminal record. In a nutshell, the Regulations issued by the Minister of Cooperative Governance and Traditional Affairs expressly prohibit Airbnbs from being open to the
The nationwide lockdown and regulations issued in terms of section 27(2) of the Disaster Management Act (“the Lockdown” and “the Regulations”) has resulted in a sudden and rapid release of legal articles setting out and explaining Lockdown’s impacts on a wide array of contracts. Over this period, we’ve found our clients asking similar questions and
The Property Industry Group (PIG) give some relief to tenants who can accept their landlord’s offer to provide for any of the relief. It should also be noted that any acceptance of a landlord’s offer for a remission of rental, in accordance with the PIG’s relief package, should be considered against whether or not a landlord is entitled to rental at all. Tenants are not bound to accept these terms; however, once an election has been made, such decision is final, and any rights waived can likely not be revisited. We would therefore urge tenants to take proper advice, and to consider the full extent of their rights before accepting any such offers from landlords.
“Self-autonomy, or the ability to regulate one’s own affairs, even to one’s own detriment, is the very essence of freedom and a vital part of dignity. The extent to which the contract was freely and voluntarily concluded is clearly a vital factor as it will determine the weight that should be afforded to the values