Monthly Archives: July 2015

Wanneer is ‘n huurder ’n onwettige besetter?

A1Indien ’n huurkontrak op enige wyse deur die huurder verbreek word, en die huurder na die ontvangs van die kennisgewing, nie die nodige reggestellings binne die afgespreekte tydperk aanbring nie, kan die verhuurder die kontrak kanselleer. Die huurder sal in die geval dan as ‘n onwettige bewoner beskou word.

Indien ‘n huurder versuim om sy pligte te verrig soos ooreengekom in sy Huurooreenkoms, sal hy skuldig bevind word aan die verbreking van die ooreenkoms. ʼn Voorbeeld hiervan is ‘n wanneer die huurder versuim om sy huur betyds te betaal. Die verhuurder moet die huurder skriftelik in kennis stel van sy besluit om die hurrkontrak te kanselleer, sodat die huurder in ‘n redelike tydperk, of sodanige die tydperk ooreengekom in terme van die ‘n huurkontrak, die eiendom ontruim.

Indien die huurder kies om die kennisgewing van kansellasie van die huurkontrak te ignoreer en voort te gaan om die eiendom te gebruik, sal die huurder as ‘n onwettige bewoner van die eiendom beskou word. Dieselfde beginsels geld wanneer die huurder die eiendom beset na die verstryking van die aanvanklike huurtydperk. ‘n Onwettige bewoner mag deur die eienaar vanuit die eiendom uitgesit word. Hierdie proses sal in ‘n landdroshof of hooggeregshof plaasvind en dus sal die dienste van ‘n prokureur nodig wees.

Daar bestaan nie meer ʼn gemeenskaplike reg om iemand uit te sit nie. Alle eienaars en verhuurders moet die prosedures en bepalings van die Voorkoming van Onwettige Uitsetting en Onregmatige Besetting van Grond, Wet 19 van 1998 volg (hierna verwys as ” PIE Wet”). Voordat Uitsetting kan plaasvind, moet die huurder in kennis gestel word van die hangende aksie teen hom. Die huurder moet minste 14 dae voor die datum van die verhoor in kennis gestel word van die verhoor datum en adresse. Hierdie kennisgewing moet ook na die betrokke Munisipaliteit gestuur word.

Op die datum van die verhoor, sal die hof verskillende faktore oorweeg, soos of die huurder ‘n onregmatige besetter is, of die eienaar redelike gronde vir uitsetting het en hulle sal ook alternatiewe akkommodasie vir die huurder oorweeg. Al hierdie faktore sal in die hof oorweeg word alvorens die besluit geneem word of die bevel gegee sal word, al dan nie. Dit word tans as ‘n kriminele oortreding beskou om iemand uit te sit sonder ‘n hofbevel. Konstruktiewe uitsetting, waar die verhuurder die water of elektrisiteit afsny, is onwettig en ‘n kriminele oortreding.

Die tipe aksie of aansoek wat u regsverteenwoordiger sal voorhou, sal afhang van die feite en omstandighede van die saak. Hierdie aksies of aansoeke sal in die landdroshof of hooggeregshof aangehoor word. Indien die hof verrigtinge suksesvol is, sal ‘n lasbrief vir uitsetting uitgereik word, waarna die eienaar of verhuurder met die uitsetting van die onwettige bewoner mag voortgaan.

Daar is sekere klousules wat altyd in ‘n huurooreenkoms moet wees, om beide partye te beskerm teen wanbetaling of verbreking. Hierdie Klousules sluit onder andere in; tydsbepalings, hof jurisdiksie en ook koste beslissing indien ‘n party hof toe wil gaan.

Die PIE Wet stel sonder omhaal die stappe en prosedures wat gevolg moet word om voort te gaan met ‘n uitsettingsbevel. Verskeie definisies en interpretasies van ander terme word ook omskryf ten einde die pligte van huurders en verhuurders in die Huurooreenkomste uiteen te sit..

Hierdie is ‘n algemene inligtingstuk en moet gevolglik nie as regs- of ander professionele advies benut word nie. Geen aanspreeklikheid kan aanvaar word vir enige foute of weglatings of enige skade of verlies wat volg uit die gebruik van enige inligting hierin vervat nie. Kontak altyd u regsadviseur vir spesifieke en toegepaste advies.

Transfer of a property: Is vat or transfer duty payable?

A2A purchaser is responsible for payment of transfer cost when acquiring an immovable property, but it should further be established if the transaction is subject to the payment of VAT or transfer duty to SARS.

When an immovable property is transferred, either VAT or transfer duty is payable. To determine whether VAT or transfer duty is payable one should look at the status of the seller and the type of transaction.

VAT

If the seller is registered for VAT (Vendor) and he sells the property in the course of his business, VAT will be payable to SARS. A vendor is a person who runs a business and whose total taxable earnings per year exceed R1 000 000. He will then have to be registered for VAT. A further stipulation is that the property that is being sold must be related to his business from which he derives an income.

The Offer to Purchase should stipulate whether the purchase price includes or excludes VAT. If the Offer to Purchase makes no mention of the payment of VAT and the seller is a VAT vendor, it is then deemed that VAT is included and the seller will have to pay 14% of the purchase price to SARS. It is the seller’s responsibility to pay the VAT to SARS, except if the contract stipulates otherwise.

When a seller is not registered for VAT, but the purchaser is a registered VAT vendor, the purchaser will still pay transfer duty but can claim the transfer duty back from SARS after registration of the property.

Transfer duty

When the seller is not a registered VAT vendor it is almost certain that transfer duty will be payable on the transaction. A purchaser is responsible for payment of the transfer duty. Transfer duty is currently payable on the following scale:

  1. The first R750 000 of the value of the property is exempted from transfer duty.
  2. Thereafter transfer duty is levied at 3% of the value of the property between R750 000 and R1 250 000.
  3. Where the value of the property is from R1 250 001 up to R1 750 000, transfer duty will be R15 000 plus 6% on the value of the property above R1 250 000.
  4. If the value of the property falls between R1 750 001 and R2 250 000, transfer duty will be R45 000 plus 8% of the value of the property above R1750 000.
  5. On a property with a value of R2 250 001 and above transfer duty is R85 000 plus 11% on the value of the property above R2 250 000.

Transfer duty payable by an individual or a legal entity (trust, company or close corporation) is currently charged at the same rate.

Transfer duty is levied on the reasonable value of the property, which will normally be the purchase price, but should the market value be higher than the purchase price, transfer duty will be payable on the highest amount. Transfer duty is payable within six months from the date that the Offer to Purchase was signed.

In instances where a party obtains a property as an inheritance or as the beneficiary of a divorce settlement, the transaction will be exempted from payment of transfer duty.

Where shares in a company or a member’s interest in a close corporation or rights in a trust are transferred, the transaction will be subject to payment of transfer duty if the legal entity is the owner of a residential property.

Zero-rated transactions

This means that VAT will be payable on the transaction but at a zero rate. If both the seller and the purchaser are registered for VAT and the property is sold as a going concern, VAT will be charged at a zero rate, for instance when a farmer sells his farm as well as the cattle and the implements.

Exemption

Transfer duty, and not VAT, will be payable when a seller who is registered for VAT sells a property that was leased for residential purposes.

It is thus important for a purchaser to establish the status of the seller when buying a property. The seller who is registered for VAT should carefully peruse the purchase price clause in a contract before signing, to establish if VAT is included or excluded.

This article is a general information sheet and should not be used or relied on as legal or other professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your legal adviser for specific and detailed advice.