Legal terms

The Common Law principle where a court will decide in favour of the taxpayer where an ambiguity in legislation exists.

• Contra Fiscum

• In Pari Materia

• Substance over Form

• Cassus Omissus

SARS adheres to the following tax principle when it collects taxes successfully.

• Equity

• Flexibility

• Efficiency

• Convenience

Which legal principle was applied in the following court case:

People’s Stores Case

The court held that it is a necessary implication that an amount which had been taxed as an accrual or receipt cannot be taxed again when it is later received or accrued, as that will result in double taxation.

 

• Audi alterem partem

• Cassus Omissus

• In Pari Materia

• Substance over Form

Ceaser Augustus in the 1st Century adhered to the following principle when he declared a tax moratorium during years of draught.

• Administrative efficiency

• Horizontal equity

• Economic efficiency

• Individual equity

The following Common Law principle refers to the idea that no person should be judged without a fair hearing in which each party is given the opportunity to respond to the evidence against them.

• Substance over Form

• In Pari Materia

• Ad colligenda bona

• Audi alterem partem

Which tax principle was adhered to by the following individuals in history: Confucius, Aristides, Genghis Khan

• Convenience

• Certainty

• Flexibility

• Equity

Substance over form means:

• The true reality of a transaction must be established

• A particular set of transactions with uniform properties

• The visible transaction or configuration of something

• Specific ways in which transactions exist or appear

The Rosetta stone was an important historic find, because of the:

• Tax exemption engraved in three languages

• Historic information engraved on the stone

• Ability of historians to decipher the hieroglyphs

• Value of the artifact that is situated in the Egyptian museum in London

The word used in history for "labour tax", is:

• Corvee

• Foosha

• Porod

• Darbo

In Pari Materia means:

• Equal or equally

• Substances used in the composition of remedies

• Sharing a common purpose or relating to the same subject

• A set of two things used together or regarded as a unit