Speech in the National Assembly on Tax Administration Bill by Hon Zukile Luyenge, MP (ANC)
24 November 2011
SoMlomo oHloniphekileyo
KuMphathiswa oHloniphekileypo
MaLungu aHloniphekileyo, Maqabane neeNdwendwe ezihloniphekileyo
I-Rhafu ibalulekile kuqoqosho lweli lizwe neNkqubo-sikhokelo yezezimali, kuba ngenxa yayo urhulumente okhokelwa nguMbutho weSizwei-ANC uyakwazi ukuphumeza eminye yemigaqo-nkqubo engundoqo. Kumqulu wawo wezithembiso (Manifesto) wonyaka wama-2009 uMbutho weSizwe ucacise ngokupheleleyo ukuba phakathi kwendlela oza kusebenzisa ngazo amagunya wawo uza kuquka nokusebenzisa i-Rhafu ukuphumeza iinjongo zokudalwa kwamathuba emisebenzi endilisekileyo nempilo yezentlalo ezinzileyo nokuqinisekisa ngomgaqo-nkqubo wezohlumo loqoqosho ojolise ekudalweni kwamathuba amaninzi emisebenzi. Ngokuphandle rhulumente uxhomekeke kwi-rafu ukuze akwazi ukunikezela ngeeenkonzo ezingundoqo nokuqiniseka ngentlalo-ntle egqibeleleyo kuluntu lwesizwe. Imali yerhafu ixhasa imisebenzi engundoqo yesizwe kwaye ibonelela ngamandla ohlumo lwezoqoqosho. 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. Ukuthungelanise irhafu ngokuphandle neenjongo zemisebenzi karhulumente ngokubanzi yindlela ekufanele loMthetho siHlomelo woLawulo lwezeRhafu (Taxation Administration Bill) uqhutyelwe kuyo.
I-Doha Declaration on Financing for Development ibizwa uhlaziyo lwerhafu oluza kwenza ukuba iinkqubo zerhafu zisebenzisane ngakumbi nabahluphekileyo. Ngeli xesha oku bekujoliswe ngokukodwa ekuvuselelweni kwamaziko erhafu ngokutsha, ikwa sisivumo sokuba kukho imfuno emandla egxile kuthungelaniso lovuselelo olwandileyo lwemali yoluntu lwelizwe ukuphucula inkcitho karhulumente kwiinkqubo zokulwa indlala
Ukwanda kokuveliswa kwemali yangaphakathi elizweni kukhokelela kwiziphumo zophuhliso ezihle xa kujongwe ngokwemveliso yenkcitho karhulumente. Uhlaziyo lwerhafu oluthatyathwa ngendlela ekhuthaza ukuhlangabezana nokukwazi ukuphendula ndawonye nokuphucula amandla ombuso, kuba yindlela ebanzi yokuphucula ukusebenza kukarhulumente..
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 governments 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 to increase 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. Ukukhuthaza imigangatho ephezulu yokuthobela ukuhlawula irhafu kubalulekile ukuqinisekisa ulawulo lwerhafu olusebenza kakuhle. Lo gama ukunciphisa ukuphepha ukuhlawulwa kwerhafu kuphucula ingeniso, kusekwa bonakalisa ukuqonda kwesizwe ezentlalo noqoqosho noxanduva lwabo lokuxhasa iinzame zikarhulumente zokwakha uluntu olungcono. Ukuyila imigaqo-nkqubo esebenza kakuhle ukunciphisa ukuphetshwa kokuhlawulwa kwerhafu kufuna ukuqondwa kwendlela yokuziphatha kwesizwe esithobela imithetho yokuhlawula irhafu.
UMthetho osaYilwayo 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 osaYilwayo kukunciphisa umthwalo wokuthobela umthetho kubarhafi kunye nalowo wolawulo kwi-SARS. Injongo 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 ekubonelelwa ngazo kunye nezigqibo zokumisela iinkonzo zezibonelelo ziselubala kwaye azinamkhethe.
Amava amazwe ngamazwe abonisa ukuthi ukuba abarhafi bayifumanisa ingenamkhethe kwaye ilingana inkqubo yerhafu, baye bawuthobele ngokuzithandela umthetho werhafu. UMthetho osaYilwayo ke ngoko ufuna ukuqalisa ukhuseleko lwamalungelo olawulo olungenamkhethe ngokuthi unike abarhafi iingcebiso ngokubanzi nezisebenza kakuhle ngaphezulu. Oku kuboniswa ngokusekwa kwe-Ofisi ???? yeRhafu kunye namalungelo athile ngokuphathelele kwinkqubo kumagatya omthetho athile abhekiselele kumagunya e-SARS. Oku kuquka ilungelo lokufumana ingxelo yeziphumo zophicotho-zincwadi emva kokugqitywa kwalo kunye nokunikwa izizathu zokuhlolwa kwerhafu. Ukuphepha ukuhlawula irhafu kuyanyanzeliswa nakumazwe ngamazwe. Ngomhla we-3 kweyeNkanga 2011 uMzantsi Afrika uzimanye namazwe ali-12 utyikitya i-Convention on Mutual Administrative Assistance in Tax Matters kwiNdibano yamazwe e-G20 e-Cannes, e-France. Le Ngqungquthela ifuna ukuxhasa intsebenziswano phakathi koorhulumente ngolawulo lwengeniso kukuhlolwa kunye nokuqokelelwa kwerhafu. Iya kukhuthaza intsebenziswano kulawulo lokulwa ukuphetshwa kokuhlawulwa kwerhafu. Kwimeko yoqoqosho lwehlabathi egqubayo, amazwe e-G20 agxininise ngokukhethekileyo kukubaluleka kwentsebenziswano yamazwe ngamazwe engcono phakathi kwamagunyabantu engeniso kuba ukuphetshwa kokuhlawula irhafu kulula ngokubangelwa yinkululeko yeemarike zezimali. Abarhafi abaninzi bayawuthobele umthetho werhafu kwaye lo Mthetho usaYilwayo kufuneka uqinisekise inkonzo engcono kunye neendleko zokuthobela ezisezantsi. SARS ngumsebenzi wakhe ukusukela abo baphepha ukurhafa ekufuneka bajongane nokohlwaywa, ukuhlolwa kunye negunya lokuqokelela eziqatha. Injongo yoMthetho osaYilwayo ebalulekileyo kukubonelela ngokuqokelelwa kwerhafu kakuhle nangokufanelekileyo kunye nokulungelelaniswa kolawulo ngokubonelelwa yiMithetho yerhafu..
Amagunya okuqokelela iinkcukacha ongeziwe okanye andisiwe ngulo Mthetho osaYilwayo. UMthetho osaYilwayo uqulethe imithetho jikelele yokuhlola, yokuqinsekisa, yophicotho-zincwadi kunye nophando ngolwaphulo-mthetho kwaye asebenza ngokuhlola, ngezicelo zezinto ezifanelekileyo, uphicotho-zincwadi nophando ngolwaphulo-mthetho. Oku kuhlolwa kuya kusetyenziswa ngeenjongo zokwandisa okanye zokuqinisekisa, umzekelo ukuqiniseka ngobukho beshishini ngenjongo zokubhalisa i-VAT.
UMthetho osaYilwayo usekwadala, phakathi kwezinye, inkqubo-sikhokelo yokuxhasa ukwenziwa kwenkqubo yokugcinwa kweencwadi ze-SARS ibe ntsha ngokuphathelele kwinzala, apho kuya kulungelelaniswa kwirhafu zonke inzala ekufuneka zihlawulwe kubarhafi okanye abarhafi bazihlawule kwintsalela yetyala abanalo ngemini nephinda-phindwa ngenyanga..
Amatyala jikelele nawo abandakanyiwe kulo Mthetho usaYilwayo kwaye uxhobisa ngamanyathelo ekufuneka ethathiwe xa kukho ityala lokungahlawulwa kwerhafu, ukuchaswa kunye nobumfihlo. Isohlwayo solwaphulo-mthetho singalandelwa yi-SARS ukongeza kwisohlwayo sokungathobeli ulawulo okanye isohlwayo sokuthoba irhafu..
Njengomzekelo weziphumo ezinokulindelwa kulo Mthetho usaYilwayo, uMkomishinala wwSARS kutshanje uthe ukuthotyelwa komthetho kuvuna iziphumo ezihle nezibalulekileyo. Wongeze ngelithi, nangona bekunzima ukubala ukuba ingakanani na imali ebanjwayo, uMzantsi Afrika ubazama ukuvala isikhewu..
Ukuhlalutywa kweenkcukacha okuphucukileyo kuya kunceda i-SARS ichonge abarhafi ababonwa njengabasemngciphekweni omkhulu kwaye ugxininixo olwandisiweyo luya kunikwa abo bahlawula irhafu eninzi kunye nabo banexabiso eliphezulu. Le nkqubo iya komelezwa kukuqokelelwa okuphucukileyo kweenkcukacha ezivumela ukuchongwa kwabantu abathile.
Xa ndiqukumbela, Somlomo obekekileyo, irhafu ingaphezulu kokuqokelela ingeniso ingokwakha ubudlelwane phakathi kukarhulumente noluntu ngokunika iimpendulo. Ulawulo lwengeniso olusebenza kakuhle lunegalelo kwilizwe elingaphezulu kokuzalisa ingxowa yezimali yesizwe. Lilungu elibalulekileyo lokulawula kakuhle kukarhulumente..
UMthetho osaYilwayo woLawulo lweRhafu, ngoko ke, ugxininisa ekuthotyelweni kwemithetho-siseko yomgaqo-siseko ngokubanzi ekufuneka isetyenziswe kumthetho wolawulo ngamnye, ofana nokulingana, ukungabinamkhethe kunye nokusebenza kakuhle. Apho amalungelo oluntu asisiseko achaphazeleka khona, amalungelo abarhafi okufumana izilungiso okanye ukuncitshiswa kwefuthe kuya kushukuxwa..
Ndiyabulela..
