1964年《海关及消费税法》对清算代理人的责任质疑.pdf

1、Freek van Rooyen|Partner,Shipping&Logistics:Shepstone&WylieLiability challenges for clearing agents under the Customs&Excise Act,1964DISCUSSION POINTSLiability of clearing agentWhen will liability ceaseRelevant case lawDispute resolutionSection 103Guarantees Liability of Clearing AgentLICENSING in t

2、erms of the Customs&Excise Act,91 of 1964(“the Act”)SECTION 44(1)addresses the liability of the importerSECTIONS 64B(5)&(6)addresses the liability of a clearing agentSECTION 99(2)also deals with the liability of an agentSECTION 44A deals with joint and several liability When will liability ceaseLiab

3、ility will cease if the requirements in the proviso to section 99(2)are metIn terms of section 99(5)after the expiry of two yearsRelevant case lawCommissioner of Customs&Excise v Container Logistics(Pty)Ltd and Commissioner of Customs&Excise v Rennies Group Ltd t/a RenfreightCommissioner for Customs

4、&Excise v Standard General Insurance Company 2000 JOL 7455 AStandard General Insurance Company Ltd v Commissioner for Customs&Excise SCA judgment in Case nr 622/02Dispute resolutionSection 3 and 6 of the Promotion of Administrative Justice Act,2000(“PAJA”)DemandInternal dispute resolution processesL

5、itigation-section 96-appeal and/pr review proceedingsSuspension of paymentSection 103LiabilityCase LawProvisionsConstitutionalHolding a person liable for a debt of a legal entity-was the person responsible for the managementDu Toit v Kommissaris van die Suid Afrikaanse Inkomstediens en n Ander 2000(2)SA98(C)Section 180 of the Tax Administration Act,2011 and similar worded provision in the Customs Control and Duty ActsIs Section 103 constitutional/enforceable?GuaranteesWhen are guarantees requiredThe correct interpretation GuaranteesThank you