Nasionale Pers Bpk v Kommissaris van Binnelandse Inkomste
Jurisdiction | South Africa |
Judge | Corbett AR, Hoexter AR, Hefer AR, Nicholas Wn AR en Nestadt Wn AR |
Judgment Date | 16 May 1986 |
Hearing Date | 13 March 1986 |
Court | Appellate Division |
Hoexter AR:
Die appellant is 'n beherende maatskappy. Die respondent is die Kommissaris van Binnelandse Inkomste ("die B Kommissaris"). Die appellant se boekjaar asook sy jaar van aanslag vir normale belasting sluit op 31 Maart af. Op 30 September van elke jaar betaal die appellant vakansiebonusse aan sy werknemers. In sy opgawes aan die Kommissaris met betrekking tot die jare van aanslag eindigende onderskeidelik op 31 Maart 1980 en 31 Maart 1981 het die appellant by die C berekening van sy belasbare inkomste, met 'n beroep op art 11 (a) van die Inkomstebelastingwet 58 van 1962, sekere bedrae afgetrek. Hierdie aftrekkings het verband gehou met vakansiebonusse wat die appellant onderskeidelik op 30 September 1980 en 30 September 1981 aan sy werknemers sou betaal. In sy aanslae vir gemelde jare het die Kommissaris die aftrekkings nie toegelaat nie en gemelde bedrae is by die D appellant se belasbare inkomste teruggetel. Teen die Kommissaris se verwerping van die aftrekkings het die appellant by die Kaapse Spesiale Inkomstebelastinghof ("die Spesiale Hof") appèl aangeteken. Die Spesiale Hof het die appellant gelyk gegee maar in die daaropvolgende appèl deur die Kommissaris het 'n Voltallige Regbank van die Provinsiale E Afdeling Kaap die Goeie Hoop (MUNNIK RP, GROSSKOPF en FRIEDMAN RR) die bevel van die Spesiale Hof tersyde gestel en die beslissing van die Kommissaris herstel. Met verlof van die Hof a quo kom die appellant in hoër beroep.
Die tersaaklike feite word volledig uiteengesit in die eenparige uitspraak van die Hof a quo wat reeds in die F Hofverslae (11984 (4) SA 551 (K); 46 SATC 83) opgeteken is. Dit is derhalwe onnodig om die feite te herhaal. (Kyk verder die kommentaar op die beslissing van die Hof benede in September 1985 uitgawe van die SA Tax Journal band 1 nr 1 van H Vorster "Unquantified and Defeasible Expenses Incurred in the Production of Income" op 1 - 14 en veral op 9.)
By aanvang van die verrigtinge voor die Spesiale Hof het die G geoktrooieerde rekenmeester wat namens die appellant verskyn het dit uitdruklik gestel dat by ooreenkoms tussen die partye -
"... the only issue before the Court is the question of whether or not the expenditure incurred, which has been claimed, was actually incurred during the year of assessment."
Dit was dan ook die enigste geskilpunt toe die appèl voor die H Hof a quo gedien het.
Met byhaling van die beslissing in ITC 674 16 SATC 235, het die Spesiale Hof beslis dat hoewel betaling van die bonusse eers na afloop van die betrokke belastingjare sou geskied die appellant se verpligting om sodanige betalings te maak regtens reeds I gedurende die betrokke belastingjare bestaan het; en dat die aftrekkings dus geoorloof was. Na die mening van die Hof a quo het die Spesiale Hof gefouteer deur die aftrekkings as "onkoste werklik aangegaan" aan te merk, en wel op grond daarvan dat op 31 Maart in albei betrokke belastingjare daar onsekerheid geheers het -
"... ten opsigte van die vraag of 'n verpligting om bonusse J te betaal inderdaad tot stand sou kom al dan nie."
Hoexter AR
A (Op 557H.)
Dit is 'n bekende grondstelling dat, vir doeleindes van art 11 (a) van Wet 58 van 1962, onkoste werklik aangegaan is in daardie belastingjaar waarin aanspreeklikheid daarvoor regtens ontstaan, en nie (vir geval betaling daarvan later sou B plaasvind) in die belastingjaar waarin daadwerklike vereffening van die skuld geskied het nie. Kyk Port Elizabeth Electric Tramway Co v Commissioner for Inland Revenue 1936 CPD 241 op 244 (8 SATC 13); Concentra (Pty) Ltd v Commissioner for Inland Revenue 1942 CPD 509 op 513 (12 SATC 95); Caltex Oil (SA) Ltd v Secretary for Inland Revenue 1975 (1) SA 665 (A) op C 674D - E (37 SATC 1). Die vereiste dat die onkoste "werklik aangegaan" moet word, het egter tot gevolg dat moontlike toekomstige uitgawes wat bloot as waarskynlik geag word nie ingevolge art 11 (a) aftrekbaar is nie. Alleen onkoste ten opsigte waarvan die belastingbetaler 'n volstrekte en onvoorwaardelike aanspreeklikheid op die hals gehaal het, mag in die betrokke belastingjaar afgetrek word. Kyk Silke SA D Income Tax 10de uitg op 312 - 3 para 7.5; Meyerowitz en Spiro Income Tax in SA (permanent volume) op 215 para 625 en die beslissings daar genoem. 'n Duidelike voorbeeld van onvoorwaardelike aanspreeklikheid vir onkoste voor sluiting van 'n belastingjaar aangegaan maar eers daarna betaalbaar vind...
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