South african consumer protection act 2011 pdf tax

Unfortunately, we cant help you if you are a consumer in need of protection. The act sets out the minimum requirements to ensure adequate consumer protection in south africa. In terms of the consumer protection act 68 of 2008 cpa, does a supplier have the right to first repair goods supplied by it before having to replace or refund the purchase price for the goods, in circumstances in which the goods are defective. We are the leading resource for freely available legislation in south africa and are used daily by thousands of professionals and industry leaders. The impact of section 22 of the consumer protection act. Consumer protection act, no 68 of 2008 legal legal and.

Background to the cpa the cpa is the result of a long process of reform and development in the field of consumer protection in south africa. I have been asked the following questions on numerous occasions. The consumers right to safe, good quality goods and the implied. The consumers right to a refund legal tips and updates by. The act only applies to contracts signed after 1 april, and wont affect anything signed before then. Insights into tax law from south africas leading tax lawyers and other tax professionals, examining tax legislation and case law.

Consumer protection act 68 of 2008 southern african legal. The cpa will affect daytoday business transactions for the supply of goods andor services unless specifically exempted. In recent years, the south african government passed the consumer protection act and a number of associated regulations into law in terms of which consumers enjoy extraordinary protection against. Chapter 2 part h of the consumer protection act, 68 of 2008 the cpa protects the consumers. The consumer protection act your guide to consumer rights.

Find the latest articles and legal opinions with regards to sars conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, reits, import and. The south african consumer protection act, no 68 of 2008 was signed on 24 april 2009 and the purpose of the act is to protect. This page contains information about the consumer protection act, no 68. This provision allows the consumer to cancel a contract by giving the supplier 20 business days notice in writing or other recorded manner and form, please take note of the requirement that a cancellation must be in writing or a recorded form.

The period within which the public has been afforded the opportunity to comment on the general regulations expires on 31 january 2011. The consumer protection act, 2008, will come into effect on 31 march 2011. Income tax and vat acts online the income tax act, 1962, valueadded tax act, 1991 and other tax acts may be accessed on the sars website. The consumer protection act gives all goods sold a sixmonth implied warranty of quality, meaning you can return it for your choice of refund, repair or replacement in that time. The consumer protection act cpa not only has socioeconomic consequences, but more specifically, impacts on the insurance industry in a major way. Where a supplier is required to refund the purchase price to the consumer. On 31 march 2011 the landscape of consumer protection in south. The application of the consumer protection act in the south. The consumer protection act, cpa, which came into effect on 1 april 2011 includes the regulation of goods and services with actual or potential environmental andor health impacts. The consumer protection act news south african african. The consumer protection act south african health care 169 involving the supply of goods or services in exchange for consideration2 unless the transaction is exempted from the application of the act. In evaluating the provisions of the cpa, it is necessary to take notice of the malpractices it seeks to address. Draft regulations have been published under the provisions of the consumer protection act no.

From 1 april 2011, the consumer protection act cpa provides protection to. Department of trade and industry south african government. Income tax act 28 of 1997 south african revenue service act 34 of 1997. Companies amendment act 3 of 2011 southern african legal. Consumer protection act 68 of 2008 south african government. The cgso may consider a complaint brought by or on behalf of the consumer who is. With acts you are guaranteed the latest and most up to date resource for your legislative needs. Some of this information is unaudited or subject to revision. Consumer protection act further outlines these key consumer rights, of which all south african consumers should be aware. In terms of the south african income tax act, 1962 the act, distributions received by or accrued to a shareholder of a company may constitute either a dividend or a return of capital each of which would give rise to different tax implications for the shareholder or company concerned. May 08, 2011 before the great osama bin laden saga last week, there was a fair amount in the news about the new consumer protection act in south africa. Find find a casa find a tax practitioner verify a member. Please note that most acts are published in english and another south african official language. The national consumer protection act western cape government.

The application of the consumer protection act in the. From 1 april 2011, the consumer protection act cpa provides protection to these consumers against such suppliers. Nhbrc is responsible for protecting consumers in terms of the housing consumers protection measures act, 1998 act no. Return of goods under the consumer protection act in south africa. In this article, we look at when a consumer can return goods and explain how we can help suppliers of goods or services for example retailers and online shops.

Acts administered by the commissioner sars administers several acts covering a wide range of legislation in terms of part 1 and schedule 1 to the south african revenue service act, 1997, as well as any regulation, proclamation, government notice or rule issued in terms of any of the relevant acts, and any agreement entered into in terms of. The right to return goods applicable sections of the consumer protection act, 68 of 2008. According to south african legislation, historical and cultural resources fall within the scope of the natural environment for the purposes of environmental law. When can a consumer return goods under the consumer protection act cpa in south africa. The consumer protection act and crossborder transactions.

Dfs consumer protection regulations caitlin aylward, pierre. The cpa applies to an agreement concluded between a consumer and supplier in the ordinary course of business. The purpose of the cpa is to promote and protect the rights of south african consumers and this protection could, potentially, extend to offshore transactions involving south african consumers. Section 55b of the consumer protection act states that every consumer has got the right to goods or products which are of good quality, in good working order and free from defects, and the consumer protection act section 411ac states that in relation to marketing of any goods or services, the supplier must not, by words or conduct, directly or indirectly express or imply a false. To obtain additional copies of this document, please contact. Real estate 2020 laws and regulations south africa iclg. A consumer buys or uses goods, or receives services from a supplier. This act constitutes an overarching framework for consumer protection, and all other laws which provides for consumer protection usually within a particular. South african institute of chartered accountants integritax newsletter income tax and vat acts online the income tax act, 1962, valueadded tax act, 1991 and other tax acts may be accessed on the sars website the consolidated income tax act is available, in a pdf version, under the tax heading on the university of pretoria, laws of sa consolidated legislation website. Jul 10, 2012 there are various pieces of powerful legislation in place to protect consumers, the most important being the consumer protection act act 68 of 2008 and the national credit act act 34 of 2005. In the fourth place this study will briefly relate the current south african drafting principles and also look to our common law of interpretation for some drafting guidance. It has been in effect since 1 april 2011 and in case you thought that was just a cruel government april fools joke, it wasnt there really is a new consumer act, and it is worth your while to be aware of your rights.

Can the consumer protection act influence the timing. Tax law sars, vat, income tax, customs tax, estate duty. The act is aimed at promoting fairness, openness and good business practice between the suppliers of goods or services and consumers of such goods and services. The impact of section 22 of the consumer protection act 68. Chapters 1 and 5, s 120 and any other provision authorising the minister to make. The consumers right to a refund legal tips and updates. The south african companies act of 2008, which came into force on may 1, 2011, provides for the incorporation of a nonprofit company, which is recognized as a separate category of company.

Consumer protection law has, until recently, enjoyed the least attention and this complex field was largely unregulated. Nonprofit law in south africa council on foundations. The south african government earned r1,22 trillion in income during the 201415 fiscal year, according to stats sas latest financial statistics of consolidated general government. Tax administration act 28 of 2011 south african government. The five instances where a consumer may return goods to the supplier are. Cpa the right to return goods the consumer protection act. Aug 02, 2011 section 55b of the consumer protection act states that every consumer has got the right to goods or products which are of good quality, in good working order and free from defects, and the consumer protection act section 411ac states that in relation to marketing of any goods or services, the supplier must not, by words or conduct, directly or indirectly express or imply a false. The promulgation of the consumer protection act, 68 of 2008 on 1 april 2011, consumer law has suddenly become a new headache for businesses and they had to make a lot of adaptions to operate within the specific act. The south african heritage resources agency sahra is the national administrative body responsible for the protection of south africas cultural heritage. The obligation to provide information in respect of potential or actual environmental or health impacts of goods or services is covered by cpa regulation.

Insights in south african consumer protection act cpa. Consumers also have the right to information and education. The south african national consumer protection act cpa came into effect on 1 april 2011. Jan 25, 2017 the consumer protection act, cpa, which came into effect on 1 april 2011 includes the regulation of goods and services with actual or potential environmental andor health impacts. The consumer protection act affects a wide range of consumers and transactions.

Acts online provides legislation, including amendments and regulations, in an intuitive, online format. With the income tax return deadline looming, you might be wondering how important your tax contributions have been. The consumer protection act south africa labour guide. Section 14 2 of the cpa addresses cancellation of fixedterm contracts prior to expiry. Tax administration act 28 of 2011 southern african legal. Sep 17, 20 the consumer protection act provides that, where goods are found to be defective in quality within six months of their purchase, the customer may insist upon a refund, or may allow the seller the chance to repair or replace the goods. Before the great osama bin laden saga last week, there was a fair amount in the news about the new consumer protection act in south africa. The impact of the consumer protection act on insurance. Justices of the peace and commissioners of oaths act 16 28 apr 1999 labour relations act 66 of 1995 1 mar 2015 land survey act 8 of 1997. Consumer rights how and where to file complaints south africa. It is hereby notified that the president has assented to the following act, which is hereby published for general information. The tax administration act 28 of 2011 taa came into effect on the 1 october 2012 and brought with it significant changes to the south african tax administrative regime, extending the powers of south african revenue service sars while also. The south african consumer protection act, no 68 of 2008 was signed on 24 april 2009 and the purpose of the act is to protect the interests of all consumers, ensure accessible, transparent and efficient redress for consumers who are subjected to abuse or exploitation in the marketplace and also to give effect to internationally recognised. The consumer protection act provides that, where goods are found to be defective in quality within six months of their purchase, the customer may insist upon a refund, or may allow the seller the chance to repair or replace the goods.

Companies amendment act 3 of 2011 southern african. Consumer complaints south africa consumer rights and. Consumer protection act updated to march 2015 act 68 of 2008 gon 526, g. The consolidated income tax act is available, in a pdf version, under the tax heading on the university of pretoria, laws of sa consolidated legislation website. The draft regulations the general regulations appeared for comment in the government gazette as general notice 1099 on 23 november 2010.

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