The impact of the powers of the commissioner on the constitutional rights of the taxpayer

Abstract

Certain legislation in South Africa confers specific powers on the Commissioner (the Commissioner). These powers can impact on the constitutional rights of the taxpayer enshrined in the Bill of Rights, which are contained in Chapter 2 of the Constitution. The purpose of the Constitution of the Republic of South Africa is to ensure that the taxpayer’s constitutional rights are protected. This research will analyse and evaluate what effect the Commissioner’s powers have on the constitutional rights of the taxpayer. The following constitutional rights of the taxpayer will be examined in depth: (a) the right to fair administrative action, (b) the right to access to the courts, and (c) the right to privacy. In the event that it is determined that the taxpayer’s constitutional rights are infringed by the Commissioner’s power, it will be analysed whether these infringements are justifiable and reasonable in terms of the general limitation clause embodied in section 36 of the Constitution. The analysis of the above suggests that certain powers of the Commissioner justifiably and reasonably infringe upon the taxpayer’s rights and in this regard there are certain remedies available to the taxpayer