Tuis » Algemeen » Koeitjies & kalfies » Die nuwe 'Rates and Taxes' in SA
| Die nuwe 'Rates and Taxes' in SA [boodskap #32494] |
Tue, 18 July 2000 00:00 |
Ernst v Biljon
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Geregistreer: March 1999
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Die nuwe grondbelastingswet (Rates and Taxes) in SA beinvloed meer mense
as wat op die oogaf voorkom. Nou is daar ook 'n klompie wat in denial
gaan en voel dit sal nooit gebeur nie. Hier is 'n artikel wat die wet
van die landbou oogpunt beskou. Wat opgelet moet word in watter mate 'n
nie produktiew plaas beinvloed word. Die kan nie aftrekbare onkostes hê
nie. En, ook plakkerskampe.
Die 'valuation' fase speel dan ook 'n groot rol in die 'land reform'
wet. Vernaam nou dat die ANC die saak spesifiek opgehaal het met die ANC
kongress verlede week. Weer word dit uitgespreek dat plaasboere te veel
vra vir hulle grond en die pryse kunsmatig opjaag. So, wat sal gebreur
as die grondbelastingswet die grond wardeer vir R1 miljoen (om geld in
te win) en, die regering offer net 100 duisend? Of, sal die regering
dieselfde moet offer as wat hulle wardeer vir belastings doeleindes?
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by Justine Nofal
THERE has been plenty of disinfor-
mation disseminated about the
government's draft Property Rates Bill.
For instance, although it can be found
on a government website in the Bills
and Acts section, it has been stated re-
peatedly in Parliament over the past
few weeks,and echoed in the week-
end papers, that the Bill (now in its
tenth draft) has yet to be published.
Rumour has it that all properties in
South Africa will be taxed at between
7% and 9%. There is no basis in the Bill
for this assertion. Johan Pienaar, direc-
tor of macroeconomics at Agri SA, said
the rumour had started in the Western
Cape, but could not be substantiated.
Is is likely that the government has
encouraged the rumour for political
purposes? In the time-honoured
fashion of the old National Party gov-
ernment, the current government is
threatening the worst, so that when the
reality turns out to be much gentler,
even its most vociferous critics will
welcome it.
Some farmers were under the mis-
taken impression that the threat of a
land tax had diminished, if not disap-
peared altogether.
It is a matter of record, though, that
the sub-committee of the Katz tax com-
mission recommended to the main
commission that if a land tax was in-
troduced, it should be a provisional tax
for the farming community.
According to Mr Pienaar, this would
have meant that farmers would not pay
additional tax.
However, the main commission later
recommended that a land tax in the
farming community should be a de-
ductible expense, meaning that farmers
would have paid at least 58% of the tax.
Farmers should be in no doubt.
Although it may be some time before
the Property Rates Bill becomes law, it
is going to become a reality.
Asked whether the Bill was a round-
about way of introducing a land tax,
Annelize Crosby, legal officer at Agri
SA, said, "It is not a roundabout way at
all. It is a very direct way. We have
heard all about a land tax in the past,
and this is it."
It is worth adding that, because
the land tax on farms is going to be im-
plemented at local government level,
the government obviously sees this
as a way of extricating financially be-
leaguered municipalities from their
predicament.
Draft 10 of the Property Rates Bill is
a 43-page document in turgid legal lan-
guage. The Bill sets no rates, and this
may have led to some confusion. It
should really be called the Property
Valuation Bill, or something similar.
The essential point made by the Bill is
that rates must be levied according to a
property's market value. The drafters
intend the Bill to replace the 14 different
property tax regimes currently in use.
Gathering previously untaxed areas
such as farms, communal land and in-
formal settlements into the tax net is an-
other of the Bill's functions. In terms of
the new municpal demarcations, all
commercial farms in South Africa fall
under municipalities.
The Bill is split into three main areas:
1) The valuation process
Before rates can be levied on individual
properties, the municipality must value
all property, and prepare a new valu-
ation roll. The Bill requires municipal-
ities to revalue all properties every four
years, but this period may be extended
to five years.
Valuation must be done by legally
registered municipal valuers. The phys-
ical inspection of properties is optional,
and mass valuations may be applied.
Determining property values
Rates will be levied on the basis of a
property's site value plus its improved
value, the price the property is likely
to fetch on the open market. If a licence
or privilege adds value to a property,
this will be included in the valuation.
Property owners will be able to in-
sped the valuation roll and object to the
value placed on their properties. The
Bill provides for the establishment. of
valuation appeal boards.
2) The levying of rates
The draft Bill allows individual mu-
nicipalities to levy different rates on
different categories of property. Cate-
gories may include residential, indus-
trial and commercial property, farm-
land, conservation areas, formal and
informal settlements and communal
land. There is a provision for phasing in
rates over a period of four years.
3) Protective measures
The Bill contains certain protective
measures for property owners. The
Minister of Local Government, together
with the Minister of Finance, may set a
limit on the rates municipalities may
levy, or the percentage by which rates
may be increased.
Mr Pienaar said that Agri SA believed
the Bill had a host of shortcomings, such
as the large number of different.prop-
erty categories. The tax status of land
tax in relation to income tax, which is
critical, remained unresolved.
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