Yeah ^
"A toll is a tax paid for the use of a public road."
Been that since Roman times, and earlier, although the Romans built the first decent roads, and will also be so millenniums into the future.
Fine !
http://www.gautengonline.gov.za/Pub...gency_Limited_and_National_Roads_Act_1998.pdf
here is the proof that they are a company, notice the company registration number
Clear indication they have privatized
Still no mention the levy/fee/toll being A "TAX" although they can arrest you for evading toll fee or refusing to pay, and might also be liable to a CIVIL penalty, this is specific to this ACT.
Very clear TAX collected from fuel levies are used by sanral
Levy definition
http://www.thefreedictionary.com/levy
levy (ˈlɛvɪ)
vb (tr) , levies, levying or levied
1. (Economics) to impose and collect (a tax, tariff, fine, etc)
Here it is black and white they are company, their levy is a tariff and not a TAX, however they charge you VAT, given some time I can probably get the VAT number as well that you can go confirm on SARS efiling.
Clearly they are a company, they are a private entity and operate as such, it would be illegal for them to levy TAX, they can however levy VAT. Big difference.
This means with it being a Company, they charge a levy that includes VAT, which is payable to the government.
This means contractual prescription would apply and not TAX prescription, and only if sanral doesn't manage to collect the "levy", or prosecute or get a judgement against you.......
However there is a problem they can still prosecute you for a period of 20 years after which it will lapse. the only exceptions is
a) murder;
b) treason committed when the Republic is in a state of war;
c) robbery, if aggravating circumstances were present;
d) kidnapping;
e) child-stealing;
f) rape;
or
g) the
crime of genocide, crimes against humanity and war crimes