Proatia

Section 51 Manual in compliance with The Promotioin of Access to

Information Act of 2000

for Deirdré Pieterse Tax Attorney

1. Introduction

Deirdré Pieterse is an attorney who specialises in matters relating to taxation law. This may include the lodging of objections with the South African Revenue Service, attending to negotiations with the South African Revenue Service, the lodging of appeals, the writing of specialised tax opinions, assistance during the South African Revenue Services’ audits/investigations, reviewing legal documentation for tax implications, advice on effective tax planning and training on tax-related subjects.

2. Particulars in terms of The Section 51 Manual

2.1 Contact details [Section 51(1)(a)]

Details required in terms of section 51(1)(a)

Name of Body:

DP Tax Law

Head of the Body:

Deirdré Pieterse

Postal Address:

Postnet Suite 131

Private Bag x25723

Monumentpark

0015

Street address:

22 Plough Ave

Waterkloof Ridge

Pretoria

Phone Number:

+27 12 460-0096

Facsimile number:

+27 12 460-2797

Website:

http://www.dptaxlaw.co.za/

Electronic mail:

Deirdre@dptaxlaw.co.za

2.2 The section 10 Guide on how to use the Act [Section 51(1)(b)]

The Guide will be available from the South African Human Rights Commission by not later than August 2003. Please direct any queries to:

The South African Human Rights Commission: PAIA Unit

The Research and Documentation Department

Postal address:

Private Bag 2700

Houghton

2041

Telephone:

+27 11 484-8300

Fax:

+27 11 484-0582

Website:

http://www.sahrc.org.za/

E-mail:

PAIA@sahrc.org.za

2.3 Records available in terms of any other legislation [Section 51(1)(d)]

1. Arbitration Act No. 42 of 1965

2. Attorneys Act 75 of 1978

3. Basic Conditions of Employment No. 75 of 1997

4. Companies Act No. 61 of 1973

5. Compensation for Occupational Injuries and Health Diseases Act No.130 of 1993

6. Income Tax Act No. 95 of 1967

7. Insolvency Act No. 24 of 1936

8. Labour Relations Act No. 66 of 1995

9. Occupational Health & Safety Act No. 85 of 1993

10. Protection of Businesses Act No. 99 of 1978

11. Regional Services Councils Act No. 109 of 1985

12. Skills Development Levies Act No. 9 of 1999

13. Skills Development Act No. 97 of 1998

14. Stamp Duties Act No. 77 of 1968

15. Unemployment Contributions Act No. 4 of 2002

16. Unemployment Insurance Act No. 63 of 2001

17. Value Added Tax Act No. 89 of 1991

3. Access to Records [Sections 51(1)(c) and 51(1)(e)]

3.1 The latest notice regarding the categories of records of the body, which are available without a person having to request access in terms of this Act in terms of section 52(2) [Section 51(1)(c)]

Not applicable

3.2 Records that may be requested. A description of the subjects of the records held by the body and the categories in which these subjects are classed [Section 51(1)(e)]

The firm keeps information on

Personnel related issues:

Employee records, conditions of employment and company policy, address lists, etc.

Staff recruitment policies

Employment contracts

Remuneration records and policies

Salary Surveys

Conditions of Service

Industrial/Labour relations

Remuneration and benefits

Skills requirements

Training

Clients:

Contact information

Product subscriptions

Contractual agreements

Usage statistics

Account information

General communication

Client registry

Suppliers:

Contact information

Contractual agreements

Accounting information

General communication

Administration:

Licenses

Finances:

Financial statements

Annual financial statements

Invoices

Accounts paid

Assets inventory, etc.

The above-mentioned records are of a confidential nature and only accessible to authorised people.

3.3 Request Procedures

3.3.1 Form of request

3.3.1.1 The requester must use the prescribed form to make the request for access to a record. This must be made to the head of the private body. This request must be made to the address, fax number or electronic mail address of the body concerned [s 53(1)].

3.3.1.2 The requester must provide sufficient detail on the request form to enable the head of the private body to identify the record and the requester. The requester should also indicate which form of access is required. The requester should also indicate if any other manner is to be used to inform the requester and state the necessary particulars to be so informed [s 53(2)(a) and (b) and (c)].

3.3.1.3 The requester must identify the right that is sought to be exercised or to be protected and provide an explanation of why the requested record is required for the exercise or protection of that right [s 53(2)(d)].

3.3.1.4 If a request is made on behalf of a another person, the requester must then submit proof of the capacity in which the requester is making the request to the satisfaction of the head of the private body [s 53(2)(f)].

3.3.2 Fees

A requester who seeks access to a record containing personal information about that requester is not required to pay the request fee. Every other requester, who is not a personal requester, must pay the required request fee:

3.3.2.1 The head of the private body must notify the requester (other than a personal requester) by notice, requiring the requester to pay the prescribed fee (if any) before further processing the request [s 54(1)].

3.3.2.2 The fee that the requester must pay to a private body is R50. The requester may lodge an application to the court against the tender or payment of the request fee [s 54(3)(b)].

3.3.2.3 After the head of the private body has made a decision on the request, the requester must be notified in the required form.

3.3.2.4 If the request is granted then a further access fee must be paid for the search, reproduction, preparation and for any time that has exceeded the prescribed hours to search and prepare the record for disclosure [s 54(6)].

4. Other Information as may be prescribed [Section 51(1)(f)]

The Minister of Justice and Constitutional Development has not made any regulations in this regard.

5. Availability of The Manual [Section 51(3)]

The Manual is also available for inspection from:

The offices of Deirdré Pieterse Tax Attorney located at 22 Plough Ave , Waterkloof Ridge, Pretoria.

The South African Human Rights Commission.

On the following website:
http://www.dptaxlaw.co.za/

We thank the South African Human Rights Commission for making available a blueprint for this manual.

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