Sars's officials given power to arrest

[Geriatrix]

http://www.moneywebtax.co.za/moneywebtax/view/moneywebtax/en/page319?oid=33001&sn=Detail

Virusha Subban*
09 December 2008


With effect from March 31 2009, Sars Customs officials will have certain extended powers. They will have power of arrest and the power to possess and use of firearms.

Powers of arrest
A new section 4A has been inserted into the Customs and Excise Act allowing for the Commissioner to confer the power to carry out arrests for the purposes of enforcing the Customs Act. This power will be conferred on a certain category of officers. If chosen, such an officer will be presented with a certificate and identification card stating that he or she is authorised to carry out an arrest in order to enforce the Customs Act.

In exercising the powers of arrest the customs officer will be deemed to be a peace officer as defined in the Criminal Procedure Act 51 of 1977. If a person is arrested by such a custom's officer, he must be brought as soon as possible to a police station, or in the case of arrest by warrant to any other place expressly mentioned in the warrant and then be dealt with in the manner contemplated by the Criminal Procedure Act.

Power to possess and use firearms
In terms of a new section 4B, the Commissioner will determine a category of officers that will be authorised to possess firearms for the purpose of enforcing the Customs Act.

The possession and use of firearms will be subject to the provisions of the Firearms Control Act 60 of 2000. An officer that is issued with a permit to possess a firearm must carry a permit on his or person when in possession of the firearm. The permit will serve as proof that the officer is authorised to possess an official firearm. The use of non-lethal weapons may also be authorised by the Commissioner in such circumstances as may be prescribed by rule.

The Commissioner may also make rules to facilitate the administration of section 4B, including rules concerning the acquisition, record keeping, issuing of permits, carrying, possession, use, safe-keeping, theft, loss etc. of firearms and ammunition. The rules will also prescribe the training of officers and any other matter which the Commissioner considers reasonably necessary and useful for the efficient and effective administration of section 4B.

There is a concern with the breadth of the term "for the purposes of enforcing this Act" in both section 4A and 4B. On the one hand the use of this term could be interpreted to narrow the application of these sections for the purposes of the Customs Act only, i.e. such powers cannot be used to effect compliance with any other tax statute. It has happened that when revenue and customs officials embark on joint operations, the Customs officials use their powers to break open doors, detain and seize documents and computers etc. because the Customs Act allows for such action to be taken whereas the revenue officials do not have such wide-ranging powers. The joint operation would then be privy to such information.

On the other hand it is hoped that SARS will prescribe rules to circumscribe not only the administrative issues around the powers of arrest and the power to possess and use firearms.

What is needed is an indication of the types of conduct which would lead to the possibility of an arrest and what situation would necessitate the use of a firearm on a taxpayer. It would have been preferable for these sections to cross reference to the Chapter XI of the Customs Act which contain the penal provisions in order to indicate what type of conduct would justify the use of a firearm or an arrest. At this stage, it is uncertain whether failure to provide an invoice could, for example, lead to an arrest.

 

[Arthur]

And so Caesar's power grows and the citizen's power diminishes...

Of course I'm all for people paying their taxes and the dishonest being brought to book. But I'm profoundly disturbed by the untrammelled expansion of State power over the past century, and this move is but the latest step in Caesar's scary growth.

 

[PeterCH]

The irony is that Border Control will not be tightened but Customs will
be armed to take on legal citizens:
http://mybroadband.co.za/vb/showthread.php?t=149625

How IDIOTIC is that?

 

[PeterCH]

And so Caesar's power grows and the citizen's power diminishes...

Of course I'm all for people paying their taxes and the dishonest being brought to book. But I'm profoundly disturbed by the untrammelled expansion of State power over the past century, and this move is but the latest step in Caesar's scary growth.

Customs guys will start arresting people for tax evasion when they import their CDs and the amount does not appear right for the inspector.

I had a similar issue recently. Sent in some RAM for replacement, the company replaced it and the RAM was taxed again, the company marked it "Other" on the form. Had to pay the amount, or rather someone else paid it. No matter, bad karma will get them at the end.

 

[waynegohl]

can i post my work address here?

 

[Flanders]

Next we'll see a new breed of Scorpions arise from within SARS. The one gvt. department run in a 1st 1st world manner. Amazing how that is, isn't it?

 

[PeterCH]

Next we'll see a new breed of Scorpions arise from within SARS. The one gvt. department run in a 1st 1st world manner. Amazing how that is, isn't it?

I wouldn't say it runs in a 1st world manner. Just that its officers are more tenacious than others - they have a vested interest - it brings in revenue. The government can afford to let crime and disease run rampant but to
let people evade tax is self-hurting.

SARS is badly organised at least at Customs level. There is no clear way to label returned or replaced goods for instance. The process of claiming back is horrendous too. In contrast other country's customs are not as scummy, I noticed.

 

[Hosehead]

The Customs role is getting more proactive and in line with other customs agencies in the world-most of which have law enforcement status already eg UK, US.
A lot of customs enforcement work in South Africa is currently done by the SAPS and the Border Police (eg narcotics detection, contraband detection, sniffer dogs ) and SARS, for example, is now training their own dogs for these roles.
Basically by making customs a law enforcement agency they are freeing up those in the SAPS so they can go back to SAPS duties.

 

[ZA.Schmidt]

Ridiculous. Nothing more than common extortion - taking away people's hard-earned money and posessions and going after 'tax-evaders' with guns instead of going after real criminals.

 

[ToxicBunny]

This has NOTHING to do with Tax Evaders at all from what I can read...

Just that SARs Customs Officials are begin given more teeth per se....

 

[ZA.Schmidt]

This has NOTHING to do with Tax Evaders at all from what I can read...

Just that SARs Customs Officials are begin given more teeth per se....

And what else does SARS do?