Carika Keulder (University of Pretoria) & T Legwaila (University of Pretoria) have posted The Constitutionality of Third Party Appointments – Before and After the Tax Administration Act (Journal of Contemporary Roman-Dutch Law, Vol. 77, p. 53-71, 2014) on SSRN. Here is the abstract:
The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of the country and the regulation of levels of employment. The South African Revenue Service (“SARS”) is empowered to administer and collect tax in South Africa. In order to enable SARS to effectively discharge its duty to collect taxes, it is afforded extensive legal and administrative powers by the legislature to effect the efficient and timeous collection of taxes. One of these powers is the ability to appoint a third party agent on behalf of the taxpayer.
