With the income tax return deadline looming, you might be wondering how important your tax contributions have been. The consumer protection act, 2008, will come into effect on 31 march 2011. This act constitutes an overarching framework for consumer protection, and all other laws which provides for consumer protection usually within a particular. The period within which the public has been afforded the opportunity to comment on the general regulations expires on 31 january 2011. Chapters 1 and 5, s 120 and any other provision authorising the minister to make. On 31 march 2011 the landscape of consumer protection in south. The national consumer protection act western cape government. Nonprofit law in south africa council on foundations. With acts you are guaranteed the latest and most up to date resource for your legislative needs. The nonprofit company can be established with or without members, but it must have at least three directors companies act section 3 1. The application of the consumer protection act in the. The consumer protection act affects a wide range of consumers and transactions.
Can the consumer protection act influence the timing. 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 impact of the consumer protection act on insurance. 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. 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. Section 14 2 of the cpa addresses cancellation of fixedterm contracts prior to expiry. The consumers right to a refund legal tips and updates. From 1 april 2011, the consumer protection act cpa provides protection to. Tax administration act 28 of 2011 south african government. The definition of a consumer includes not only the person either a natural or juristic person to whom goods or services are promoted or supplied, but also the actual user of the goods or.
Consumer protection law has, until recently, enjoyed the least attention and this complex field was largely unregulated. In evaluating the provisions of the cpa, it is necessary to take notice of the malpractices it seeks to address. 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 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. The consumer protection act and crossborder transactions. The impact of section 22 of the consumer protection act 68. The five instances where a consumer may return goods to the supplier are.
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 cpa will affect daytoday business transactions for the supply of goods andor services unless specifically exempted. 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. Consumer protection act 68 of 2008 southern african legal. To obtain additional copies of this document, please contact. When can a consumer return goods under the consumer protection act cpa in south africa.
Consumer protection act further outlines these key consumer rights, of which all south african consumers should be aware. I have been asked the following questions on numerous occasions. Some of this information is unaudited or subject to revision. The cpa applies to an agreement concluded between a consumer and supplier in the ordinary course of business. Consumer protection act 68 of 2008 south african government. 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. 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. Tax law sars, vat, income tax, customs tax, estate duty.
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. Consumer complaints south africa consumer rights and. The draft regulations the general regulations appeared for comment in the government gazette as general notice 1099 on 23 november 2010. Unfortunately, we cant help you if you are a consumer in need of protection. The consumer protection act your guide to consumer rights. 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. Tax administration act 28 of 2011 southern african legal. 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. Chapter 2 part h of the consumer protection act, 68 of 2008 the cpa protects the consumers. Companies amendment act 3 of 2011 southern african. Consumers also have the right to information and education. 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. 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 obligation to provide information in respect of potential or actual environmental or health impacts of goods or services is covered by cpa regulation. 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. Cpa the right to return goods the consumer protection act. The right to return goods applicable sections of the consumer protection act, 68 of 2008. The act only applies to contracts signed after 1 april, and wont affect anything signed before then. The consumers right to a refund legal tips and updates by. 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. 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. We are the leading resource for freely available legislation in south africa and are used daily by thousands of professionals and industry leaders. 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. A consumer buys or uses goods, or receives services from a supplier. Real estate 2020 laws and regulations south africa iclg.
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. Companies amendment act 3 of 2011 southern african legal. The definition of a consumer includes not only the person either a natural or juristic person to whom goods or services are promoted or supplied, but also the actual user of the goods or the recipients or beneficiary of the services. The consumer protection act news south african african. The impact of section 22 of the consumer protection act. This page contains information about the consumer protection act, no 68. Please note that most acts are published in english and another south african official language.
Dfs consumer protection regulations caitlin aylward, pierre. Return of goods under the consumer protection act in south africa. 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. 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.
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 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. The application of the consumer protection act in the south. Department of trade and industry south african government. Insights into tax law from south africas leading tax lawyers and other tax professionals, examining tax legislation and case law. 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. It is hereby notified that the president has assented to the following act, which is hereby published for general information. From 1 april 2011, the consumer protection act cpa provides protection to these consumers against such suppliers.
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. 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. Acts online provides legislation, including amendments and regulations, in an intuitive, online format. Find find a casa find a tax practitioner verify a member. The cgso may consider a complaint brought by or on behalf of the consumer who is. Income tax act 28 of 1997 south african revenue service act 34 of 1997.
Insights in south african consumer protection act cpa. According to south african legislation, historical and cultural resources fall within the scope of the natural environment for the purposes of environmental law. Consumer protection act, no 68 of 2008 legal legal and. The act sets out the minimum requirements to ensure adequate consumer protection in south africa. The consumer protection act cpa not only has socioeconomic consequences, but more specifically, impacts on the insurance industry in a major way. 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. 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. 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 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 south african heritage resources agency sahra is the national administrative body responsible for the protection of south africas cultural heritage.
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. Nhbrc is responsible for protecting consumers in terms of the housing consumers protection measures act, 1998 act no. Where a supplier is required to refund the purchase price to the consumer. The consumers right to safe, good quality goods and the implied. Draft regulations have been published under the provisions of the consumer protection act no.
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. The consumer protection act south africa labour guide. Consumer rights how and where to file complaints south africa. The south african national consumer protection act cpa came into effect on 1 april 2011.
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