LIMPOPO villagers want the Constitutional Court to confirm that the collection of levies and taxes by traditional leaders – including for buying a new car and paying for proof of address letters – is unconstitutional and invalid.
The group of about a dozen residents from the villages includes Ingwana Mohlaba, Marhambu Chauke, Mamila Baloyi, Mahasha Mmalekutu, Motsilu Boima, Mphamela Mashego, Magate Maphoto, Chwene Mafikeng, Masekela Mathekga, Aaron Mogoboya, Thomas Mbanyela and their representative Nkuzi Development Trust.
The villagers are up against seven traditional authorities – Mukhomi, Mavembe, Modjadji, Matlala, Moletjie, Mogoboya and Machaka.
Among the levies and rates being challenged are those imposed to raise money for a specific purpose, including in one instance for a new car for the chief, as well as fines often imposed for the non-payment of levies.
According to papers filed at the apex court, some levies are imposed in order to access a common resource including levies to allocate a stand to allow the running of a business or bury a family member.
Other levies are imposed for an act that should be free of charge such as providing a proof of address letter.
Mohlaba complained that at some stage he was required to pay R150 in tribal tax or R50 before he could get a letter of proof of address.
He said such taxes had an impact on the livelihood of his family as they all depended on social grants.
The most common is the annual levy, an amount that varies widely, as in the Mukhomi traditional authority where residents are required to pay R120 or R150, while in the Modjadji traditional authority it is R20, and R35 in the Machaka traditional authority.
The Limpopo Traditional Leadership and Institutions Act allows a traditional council to levy a rate upon every taxpayer of the traditional area concerned with the approval of the premier.
In terms of the act, any taxpayer who fails to pay the traditional council levy may be dealt with in accordance with the customary laws of the traditional community concerned.
The communities also complain that the levies and taxes are compulsory and not voluntary as empowered by the act. However, national and provincial government deny that the contributions are made in terms of the act.
”The applicants (communities) knew early in the proceeding of the application that any contribution, which they knew as (a) levy or tax, collected by any of the forth to the tenth respondents (traditional authorities) is not empowered by section 25 of the Limpopo Traditional Leadership and Institutions Act,” read the government’s court papers.
In response, the communities state that the Constitution carefully controls the power to impose taxes and only permits democratically elected legislative bodies to impose them.
”Traditional leaders are a vital part of the constitutional fabric. But they are not elected, they are not democratic, they are not legislative, and they are afforded no powers to tax by the Constitution” read their heads of argument.
They also complain that the traditional authorities enforced the levies by withholding access to services or resources from those who refused, or were unable, to pay.
Those unable to pay the arbitrarily imposed levies are denied access to land, burial services and governmental services.
The levies are not discussed or adopted by communities but adopted by chiefs or traditional authorities and then announced to villages who are given no choice but to pay them, according to the villagers.
The Constitutional Court is scheduled to listen to arguments in the case to confirm the Limpopo High Court’s judgment declaring the Limpopo Traditional Leadership and Institutions Act inconsistent with the Constitution and invalid.
In November last year, Limpopo Deputy Judge President Matsaro Semenya declared that customary law only permits traditional leadership structures to impose voluntary levies and only after consultation with the community about the need for, amounts, and purpose.