Latest news with #Theron
The Citizen
a day ago
- Business
- The Citizen
Estimated assessments: Sars's new ‘cash-cow-grabbing' norm?
Provision in the Tax Administration Act may be subject to abuse. Sars often prepares these estimates 'by comparing deposits into a bank account to turnover declared on the tax return'. Picture: AdobeStock The South African Revenue Service (Sars) has the power to raise estimated assessments when the information supplied by a taxpayer is considered incorrect or inadequate. The apparent subjectivity of the parameters used when issuing estimated assessments make the provision subject to abuse, argues Nico Theron, founder of Unicus Tax Specialists. The Tax Administration Act authorises Sars to issue an estimated assessment if a taxpayer fails to submit a return; submits a return or relevant material that is incorrect or inadequate; or fails to respond to requests for relevant material, even after multiple reminders. If any of these requirements is unmet, Sars may issue an estimated assessment, which is then based on its own calculations of the taxpayer's liability, says MaxProf auditor Debora Motana in a published article. ALSO READ: Are you making money with crypto assets? Sars is looking for you Troubling … Theron finds the subjective nature of the parameters for inaccurate returns or information or inadequate returns or information troublesome. 'If, for example, the taxpayer submits detailed information, but the Sars auditor does not understand it, is the information inaccurate? Perhaps not. Is it inadequate? Well, perhaps, for that auditor but perhaps not for the next one.' He says hypothetically the provision can be relied on when an accurate assessment is objectively speaking possible – but subjectively, the auditor may be snowed under or lack the expertise to get to an accurate assessment and revert to an easy way out, thereby shifting the workload to the taxpayer. ALSO READ: Economists say they are confident in Sars Methodology Theron notes that Sars often prepares these estimates by comparing deposits into a corporate taxpayer's bank account to turnover declared on the tax return. 'If the deposits are higher, they will typically propose to tax the difference. They will propose this even though it is trite that the sum of deposits in a bank account will seldomly yield the same number as turnover. 'This much, frankly, is ridiculously obvious to anybody with a basic understanding of commerce and accounting.' When Sars estimates a taxpayer's tax bill by comparing bank statements to turnover, the onus is on the taxpayer to prove – on a deposit-by-deposit basis – why the difference is not taxable. Theron argues that accurate assessments are to be preferred and that estimated assessments should only be raised as a last resort and not simply if the taxpayer failed to file a return, failed to respond to multiple requests, or submits information or a return that is inadequate or incorrect. Motana warns taxpayers to be vigilant in adhering to the requirements outlined in the provision (Section 95 of the act) that grants the power to Sars to make an estimated assessment. She also notes that the onus is on the taxpayer to demonstrate whether the assessment is valid or needs adjustment. ALSO READ: Tax season now open: Sars pays out R10bn in refunds after auto-assessments, you could be owed Court case Motana refers to an appeal case before the tax court in Johannesburg where Taxpayer RPC took an estimated assessment on appeal. It was not satisfied with the methodology used by Sars in determining the assessments. In its judgment in favour of Sars's methodology, the court quoted from the Africa Cash & Carry v Sars case where the tax court stated that an estimated assessment 'by its very nature' is subject to change based on an evaluation of the evidence and any information that becomes available. The tax court must place itself in the shoes of the functionary to determine whether the methodology followed and the assumptions on which the estimated assessments are based, are reasonable and produce a reasonable result. In the Taxpayer RPC case the court found that the methodology used by Sars is not expected to be precise, as long it satisfies the objective test. ALSO READ: Looming tax deadline and glitches cause frustration 'Cash-cow-grabbing norm' Theron says an organ of state such as Sars must act within the four corners of its empowering provisions. He questions whether the raising of estimated assessments is used as a last resort to protect the fiscus or whether it is used because it is effective and convenient. 'I can understand, from a business perspective, that estimated assessments might be used as cash-cow-grabbing norm. Indeed, we are seeing an increase in estimated assessments.' * Sars announced last week that it has issued auto-assessments to 5.8 million taxpayers, up from five million last year. Taxpayers have from 21 July until 20 October to file their tax returns or make changes to their auto-assessments. Provisional taxpayers have until 19 January to file their tax returns. This article was republished from Moneyweb. Read the original here.
The Citizen
4 days ago
- Politics
- The Citizen
US sends child rapist and violent offenders to Eswatini: Should SA be worried?
US sends child rapist and violent offenders to Eswatini: Should SA be worried? The US this week deported five hardened criminals to Eswatini under a 'safe third-country deportation' policy, a decision that has sparked significant concern within international diplomatic circles. The five men, from Vietnam, Jamaica, Laos, Cuba and Yemen, are incarcerated for serious crimes ranging from child rape to murder, battery of a police officer and grand theft auto. Tricia McLaughlin, US assistant secretary of the Department of Homeland Security, posted on X, describing the men as 'so uniquely barbaric that their home countries refused to take them back'. NEW: a safe third country deportation flight to Eswatini in Southern Africa has landed— This flight took individuals so uniquely barbaric that their home countries refused to take them back. These depraved monsters have been terrorizing American communities but thanks to @POTUS… — Tricia McLaughlin (@TriciaOhio) July 16, 2025 Eswatini has confirmed that the men have arrived in the country and that they are being kept at correctional facilities. 'Government has, however, acknowledged the security concerns of emaSwati, further confirming that indeed, the five prisoners are in the country and are housed in correctional facilities within isolated units, 'where similar offenders are kept',' the Eswatini government posted on X. Government has assured emaSwati that the arrival of five third-country deportees from the United States of America poses no security threat to the Nation. — Eswatini Government (@EswatiniGovern1) July 16, 2025 Caxton Local Media approached Dr Sonja Theron, a lecturer in security studies at the Department of Political Sciences at the University of Pretoria, to provide context and assess the possible impact of the deportation on South Africa. What is a safe third-country deportation? Theron explains that a safe third-country deportation refers to the practice of a deporting country, in this case the US, sending a deportee to a 'third' country instead of their country of citizenship. 'This usually occurs either when the country of citizenship refuses to co-operate with the deportation of the citizen, or when the country of citizenship is not safe for the deportee to return to. 'The word 'safe' is meant to indicate that the 'third country' is safe for the deportee, usually meaning that the deportee will not be killed, face torture or encounter other grave human rights violations,' says Theron. Could Eswatini say no? Theron says that, in principle, Eswatini had a choice in accepting the men as no country can be forced to take in deportees. 'However, the power dynamics between a country like the US and Eswatini are important to consider. The US holds much more bargaining power and can compel a country to accept deportees using economic and political incentives or threats.' She says messaging from the Nigerian government has suggested that the US has been pressuring a variety of African countries to accept deportees, using this strategy. Why would Eswatini agree to the deportation? According to Theron, it is likely that a bargain was struck between Eswatini and the US. 'This could involve promises of reduced tariffs or threatening Eswatini with increased tariffs, promises to cut or increase aid, or any number of political and economic incentives. Unfortunately, in this case, the details of the deal have not been released.' Is this a security threat for South Africa? Several South African towns and communities, including Barberton, Mkhondo and Pongola, closely border Eswatini. This raises the question of whether South Africans should be worried about the deportation. Theron says relative to the many security threats faced by South Africa, this is not significant enough to warrant panic or widespread fear. However, if this becomes a pattern, with massive numbers of deportees being sent to Eswatini, it would require more attention. 'What is more concerning is that this is further evidence of the current US administration's trend towards intimidation rather than co-operation when dealing with the African continent. African states need to ensure they maintain their agency when working with the US.' Is safe third-country deportation a common practice? According to Theron, this kind of deportation is rare. 'Only a handful of countries have practised or tried to practise this, and it almost always comes hand in hand with controversy.' She says other notable examples include the UK's scheme to send asylum seekers to Rwanda, which was cancelled, and Australia's practice of housing asylum seekers in offshore detention facilities. How is this kind of deportation viewed in the international relations and law realm? Theron explains that international law primarily deals with this in the context of asylum seekers (which is different from the Eswatini case). 'In this situation, 'refoulement', which entails returning a refugee to a country where they could be killed or persecuted, is prohibited. Therefore, as long as the 'third country' is considered safe, it is legal. Safety, however, is relative and legally open to interpretation.' She says the deportation of prisoners, as in the case in Eswatini, is mostly a bilateral agreement that is governed by the laws of the two countries involved. 'Both cases are generally frowned upon and generate criticism for a variety of reasons. In practice, safe third-country deportation of asylum seekers often results in refugees being held in poor, often inhumane, conditions for extended periods (as seen in the controversy around Australia's offshore immigration facilities).' She says in the case of the deportation of prisoners, both the possibility of human rights violations of the prisoners and the impact on the receiving country have raised concerns. Breaking news at your fingertips… Follow Caxton Network News on Facebook and join our WhatsApp channel. Nuus wat saakmaak. Volg Caxton Netwerk-nuus op Facebook en sluit aan by ons WhatsApp-kanaal. Read original story on At Caxton, we employ humans to generate daily fresh news, not AI intervention. Happy reading!
Time of India
13-07-2025
- Entertainment
- Time of India
Charlize Theron calls out Hollywood for avoiding the ‘risk' of female-led action films
Charlize Theron , the Oscar-winning actress, has spoken against the gender gap that still exists in Hollywood, especially in the action genre. Despite her achievements in the genre, she criticized the industry for being reluctant to approve action movies with female leads. In a recent interview with The New York Times, Theron and fellow actress Uma Thurman openly discussed the challenges women face in action films while promoting their upcoming Netflix sequel, The Old Guard 2. During the conversation, Theron candidly talked about the difficulties women encounter when fighting for lead roles in action-packed blockbusters. Theron stated bluntly, "Yeah, it's harder. That's known. Action films with female leads don't get green-lit as much as the ones with male leads.' She underlined how, in spite of proof that female-led films can be both critically and commercially successful, the film industry continues to view male-driven action films as a safer investment. Additionally, Theron drew attention to the industry's double standards, which allow male actors to get away with box office failures more easily than female actors. by Taboola by Taboola Sponsored Links Sponsored Links Promoted Links Promoted Links You May Like Brain tumor has left my son feeling miserable; please help! Donate For Health Donate Now Undo 'I think the thing that always frustrates me is the fact that guys will get a free ride,' she said further adding, 'If a guy does a movie that bombs, he'll get another chance. But a woman has to constantly prove herself.' Theron has previously addressed the issue of gender inequality in Hollywood. She has been a vocal supporter of equal representation throughout her career and has starred in popular action movies like The Old Guard, Mad Max: Fury Road, and Atomic Blonde. However, she did observe that systemic bias is still a major obstacle. Later this year, The Old Guard 2 will be available on Netflix. Theron hopes that the audience's continued support will encourage studios to take more risks with action movies starring women. 'We've proved it works,' she stated. 'Now it's time for the industry to catch up.'
New York Post
13-07-2025
- Entertainment
- New York Post
Charlize Theron calls out Hollywood for not taking ‘risk' on female hero action films
Actress Charlize Theron criticized the film industry for being reluctant to support female-led action films, in a new interview with The New York Times. Theron and fellow actress Uma Thurman spoke to the outlet about the challenges women face in the genre as they promote their new Netflix superhero sequel, 'The Old Guard 2.' Theron said that securing the lead roles in action films is more challenging for women because Hollywood viewed these films as more of a risk. 'Yeah, it's harder,' Theron said. 'That's known. Action films with female leads don't get green-lit as much as the ones with male leads. I think the thing that always frustrates me is the fact that guys will get a free ride.' The Oscar-winning actress suggested there was a double standard in Hollywood. Theron claimed that when male actors star in films that flop at the box office, they are often given a pass, while women are rarely given the same leeway. Charlize Theron attended the Charlize Theron Africa Outreach Project 2025 Block Party in Universal City, Calif. on June 28, 2025. Getty Images Theron played Furiosa in the 2015 film 'Mad Max: Fury Road.' Jasin Boland 'When women do this and the movie maybe doesn't hit fully, they don't necessarily get a chance again,' she said. 'With this, we were very aware that eyes were on us. It's not a risk that studios want to take, but they'll take it many times on the same guy who might have a string of action movies that did not do so well.' Both she and Thurman have starred in successful female-led action films. Thurman famously played an assassin in 'Kill Bill,' while Theron has taken on iconic roles in films like 'Mad Max: Fury Road' and the 'Fast & Furious' franchise.
Refinery29
10-07-2025
- Entertainment
- Refinery29
Kiki Layne Is Her Own Secret Weapon In Netflix's The Old Guard 2
Kiki Layne was ready to rock a braided wig over her locs for her latest project, The Old Guard 2. In the first film, released in July 2020, the 33-year-old actor wore cornrows. Since then, however, she's decided to loc her hair after hesitating on the decision for years, fearing it might limit her from getting work. However, the pandemic shifted her mindset, making her realize that life is too short not to do what she wants. After learning about the sequel, Layne told co-star Charlize Theron that she planned to cover up her locs during filming. Theron convinced her otherwise. 'She just looked at me like, 'What? No, wear your hair like that. It's gorgeous,'' Layne recalled during a Zoom interview. 'I'm grateful to her for being an advocate for me in a moment where I didn't even realize that I needed an advocate, that I didn't even realize that I was trying to hide some part of myself. And I'm grateful to have been able to do that [in this film.]' The Cincinnati native's locs feel aligned with her character's journey in this sequel. Six months after learning she's immortal, Nile Freeman, played by Layne, steps up to lead and protect both her team and humanity. She fights alongside a team of fellow warriors, led by Andy (Theron), as they gain a deeper understanding of where exactly their special powers come from, while a larger threat looms with Discord (Uma Thurman). In the sequel, which premiered on Netflix on July 2, Nile is more confident, badass, and daring. We see her doing more stunts — many of which Layne performed herself — and wielding swords this time around. On the surface, taking on a thrilling action role like this is really cool. But the significance of being an immortal Black woman in a film like this isn't lost on Layne. ' 'When people see me and my films, I want them to feel my love of our community, and I hope that that love resonates in some way for them to love themselves more fully and to see their beauty." ' 'I think it's important for us to be able to watch any genre and see ourselves represented in ways that feel real and meaningful,' she said. 'Yes, she's a warrior, but there still is a vulnerability there. We see the strong Black woman [trope] in film and TV, but Nile is a bit more complex than that, even though she has this really special ability.' Layne has been intentional about the roles she takes on. When your debut feature is starring in Barry Jenkins' film adaptation of James Baldwin's If Beale Street Could Talk, being selective feels on par for the journey. Since then, Layne has starred in Don't Worry Darling, Native Son and Dandelion. When Chadwick Boseman passed away in 2020, Layne applauded his dedication to 'representing us and opening doors for us to be seen in ways that this industry often ignores' in an Instagram tribute post. She hopes to do the same. While filming Coming 2 America, Wesley Snipes asked Layne to name five Black female action stars. She couldn't. 'He said, 'You could be that. I see your skill. I see you can actually do this if you take it seriously,'' she recalled. The veteran's words stuck with her. 'I knew that it was something more meaningful in terms of how I can represent for dark skinned Black women, [in] representing wearing my locs out. All of these things are super intentional for me,' she said. 'I grew up watching these movies, and there were only so many types of stories and genres that we saw ourselves being represented consistently. [I get to] now have two films under my belt where I get to contribute to filling that gap a bit.' That's been her focal point in an industry where work can be inconsistent and rejections are plentiful. In turn, she's had to be more selective. 'How are Black women going to feel when they see this?' has become a sort of litmus test for her. After her first Oscars afterparty the year If Beale Street Could Talk was nominated, the then-newbee was over it and headed out the door when a young woman approached her. She tearfully expressed gratitude for seeing Layne, a woman with natural hair who looked like her, lead a film 'filled with so much love and tenderness.' 'It was literally a moment where I'm looking around and I'm like, 'I'm tired of this shit.' And I was immediately reminded that it's not about me,' she said. 'When I show up fully, in my gifts, when I show up despite being tired, despite all of the things that's telling me that there's no space for me, when I still show up, it means something to so many people, because they get to see themselves.' Layne used that to fuel Nile's story in Old Guard 2. On their quest to save humanity, the immortals continually wrestle with the concept of purpose as they learn more about their gift, which allows them to live for centuries. They experience time in an unimaginable way as a result. Just as Layne has poured her own experiences into this character, Nile has offered lessons in return. 'I have to connect to the belief that this is bigger than me, for me to continue to do this. This is a crazy industry. There's so many ups and downs. It breaks your heart more than it fills you with joy,' she said candidly. 'It really is a tough time right now, and so that's the thing that I have to hold on to is that it's not about me, I perform, and obviously it feels good inside, but a performance is for an audience.' ' 'I knew that it was something more meaningful in terms of how I can represent for dark skinned Black women, [in] representing wearing my locs out. All of these things are super intentional for me.' ' Layne isn't stopping at making waves in the action genre. She desires to keep pushing her own boundaries in acting with 'something that's messier and darker.' And of course, she's holding out hope for The Old Guard 3, reasonably so after the sequel's cliffhanger. 'When people see me and my films, I want them to feel my love of our community,' she stated. 'And I hope that that love resonates in some way for them to love themselves more fully and to see their beauty, to see their power, to see their vulnerability. We don't have to run from these things.'
