Tax Administration Laws Amendment Act

AI-assisted research summary: This section amends the definition of “representative taxpayer” so that, for certain income of an insolvent person or insolvent estate, the trustee or administrator of the insolvent estate is the representative taxpayer.

AI-assisted research summary: This provision amends a tax law definition so it includes income connected to an insolvent person before sequestration and to an insolvent estate, including the curator or administrator.

AI-assisted research summary: This excerpt is a list of citations to earlier Acts and sections.

AI-assisted research summary: This section amends the Income Tax Act by replacing a paragraph in section 3(4) and listing many affected provisions.

AI-assisted research summary: Section 18A is amended to require certain public benefit bodies and certain accounting officers/authorities to obtain, retain, and annually submit prescribed certificates about how donations were used.

AI-assisted research summary: This provision amends section 3 of the Income Tax Act, 1962 by replacing paragraph (b) in subsection (4) with a new list of referenced sections.

AI-assisted research summary: Certain public benefit bodies and certain accounting officers must obtain or provide an annual audit certificate to the Commissioner.

AI-assisted research summary: This section amends paragraph 1 of the First Schedule to the Act, including rules about receipts, certificates, and the Commissioner’s response where there are reasonable grounds to suspect non-compliance.

AI-assisted research summary: This provision changes how a “year of assessment” is read for certain taxpayers who were allowed to submit accounts for farming income made up to a different date.

AI-assisted research summary: This provision amends the definition of “illicit goods” in the Customs and Excise Act, 1964.

AI-assisted research summary: This provision changes how a reference to a year of assessment is read for certain taxpayers who may keep farm-related accounts to a date other than the last day of the assessment year.

AI-assisted research summary: The provision replaces the definition of “onwettige goedere” (unlawful goods).

AI-assisted research summary: This section is an amendment heading for section 3 of Act 91 of 1964, as later amended.

AI-assisted research summary: The Commissioner may delegate and designate customs functions, and certain express door-to-door imports or exports may use simplified customs procedures if the value threshold and rules set by the Minister and Commissioner are met.

AI-assisted research summary: The Commissioner may delegate and appoint officers in limited cases, and goods for door-to-door speedy delivery may use simplified customs clearance rules if set conditions are met.

AI-assisted research summary: This section states that section 40 of Act 91 of 1964 is amended again.

AI-assisted research summary: Importers, exporters, and manufacturers must correct a bill of entry without delay if they discover it is noncompliant or invalid; the Commissioner may set the correction method and timeframe by rule.

AI-assisted research summary: This section defines “duty” for this Chapter.

AI-assisted research summary: Importers, exporters, or manufacturers who learn a clearance document is noncompliant or invalid must correct it without delay.

AI-assisted research summary: This section defines “underpayment” for this Chapter.

AI-assisted research summary: A person who has underpaid tax may apply for voluntary disclosure relief, but not if they have already been notified of a related audit, investigation, or ongoing enforcement action unless the Commissioner allows it.

AI-assisted research summary: Voluntary disclosure relief is available only if the disclosure meets stated validity requirements, and the Commissioner must evaluate the application and, if relief is granted, make assessments and sign a written agreement.

AI-assisted research summary: The Commissioner must report voluntary disclosure agreements annually to the Auditor-General and the Minister, must not disclose the identities of the people concerned, and may withdraw relief, recover amounts, issue anonymous eligibility opinions, and make implementing rules.

AI-assisted research summary: This section amends section 1 of Act 89 of 1991 and lists prior amendments to that section.

AI-assisted research summary: This section adds VAT Act definitions for electronic invoice, debit note, credit note, e-reporting, and an interoperability framework.

AI-assisted research summary: This provision states that section 44 of Act 89 of 1991 is amended.

AI-assisted research summary: This section amends the VAT Act to add a rule about cancelling a vendor’s registration where the vendor is not resident and has not been required to open a bank account, but has given the Commissioner banking details for refunds or other amounts due.

AI-assisted research summary: This section amends VAT Act section 45 so that, for a non-resident vendor, the 21-business-day period is counted from when the vendor gives the Commissioner the required particulars.

AI-assisted research summary: This section amends VAT law to allow refunds or other amounts due to a cancelled, non-resident entrepreneur to be transferred to a business bank account if the entrepreneur has given the Commissioner the account details in writing.

AI-assisted research summary: This amendment changes how a 21-business-day period is calculated for a non-resident entrepreneur in certain VAT-related cases.

AI-assisted research summary: If interest paid exceeds the current amount, the Commissioner may recover the excess as if it were tax payable.

AI-assisted research summary: The Minister may make regulations for a vendor’s participation in a voluntary e-reporting system.

AI-assisted research summary: Before suing the Commissioner in the High Court, the applicant must give at least 10 business days’ written notice in the prescribed form, unless the court directs otherwise.

AI-assisted research summary: A SARS official may enter premises without prior notice and inspect only the listed matters, if there is a reasonable belief that a trade or enterprise is being carried on there.

AI-assisted research summary: This provision amends section 68(1)(g) of the Tax Administration Act, 2011 to replace the paragraph on information that may be withheld because disclosure could harm the Republic’s economic interests or financial welfare, including contemplated changes to tax or customs-related charges.

AI-assisted research summary: If interest is paid to a person in an amount above the correct amount, the Commissioner may recover the excess as if it were tax.

AI-assisted research summary: The Minister may make regulations setting participation requirements for a voluntary e-reporting system for entrepreneurs.

AI-assisted research summary: A person may not start High Court proceedings against the Commissioner unless they first give the Commissioner at least 10 business days’ written notice in the prescribed form, unless a court orders otherwise.

AI-assisted research summary: A SARS officer may, without prior notice and for tax administration purposes, enter premises on reasonable suspicion and inspect them for limited verification purposes.

AI-assisted research summary: This provision amends Article 68 by replacing paragraph (g) with a new information-disclosure rule tied to harm to the Republic’s economic interests or financial well-being.

AI-assisted research summary: This provision says Article 164 of the Tax Administration Act, 2011 is being amended by replacing subsection (2).

AI-assisted research summary: A taxpayer may ask a senior SARS official to suspend payment of assessed tax, and the official may suspend payment if the stated dispute-related conditions are met and relevant factors are considered.

AI-assisted research summary: This section changes section 187 so that the percentage-based penalty date is the date tax for the tax period should have been paid.

AI-assisted research summary: If a taxpayer makes an understatement involving a listed behaviour, the taxpayer must pay the understatement penalty plus the tax for that period, unless the understatement was a bona fide inadvertent error.

AI-assisted research summary: This provision amends section 223 so SARS must remit certain substantial-understatement penalties in defined cases, and a taxpayer may ask a senior SARS official to suspend disputed tax payments.

AI-assisted research summary: This section amends the English text of subsection (3)(e) of Article 187.

AI-assisted research summary: A taxpayer must pay the understatement penalty, plus the relevant tax period payable, when an understatement involves conduct listed in article 223, unless the understatement comes from an unconscious bona fide error.

AI-assisted research summary: SAID must waive a penalty for a material understatement if the taxpayer meets the stated conditions.

AI-assisted research summary: A taxpayer must hold an opinion from an independent registered tax practitioner that was issued by the return due date and is based on full disclosure, with extra disclosure required for substance-over-form or anti-avoidance opinions.

AI-assisted research summary: This section amends section 227 of the Tax Administration Act, 2011 by changing its wording and adding a new paragraph.

AI-assisted research summary: SARS may serve, deliver, or send certain tax-document notices to a company at an address the company has provided.

AI-assisted research summary: The amended paragraph requires the office of public officer to be kept constantly filled and a place for service or delivery of notices to be maintained in the Republic.

AI-assisted research summary: This provision amends section 2 to require certain domestic entities to register and submit a GloBE Information Return to the Commissioner, and to require a new notification when a new Designated Local Entity is appointed.

AI-assisted research summary: This provision amends Article 227 of the Tax Administration Act, 2011 by changing the wording of paragraphs (e) and (f) and adding a new paragraph (g) about what does not count as an “underpayment” under the Customs and Excise Act, 1964.

AI-assisted research summary: SAID may order, deliver, or send certain tax documents to a company at the company’s provided address.

AI-assisted research summary: This provision amends Article 249 by replacing paragraph (a) of subsection (2).

AI-assisted research summary: Certain local entities in an MNE or joint-venture group must register and file a GloBe information return with the Commissioner, and a fresh notice must be given if a new designated local entity is appointed.

AI-assisted research summary: This section says the Act is called the Tax Administration Laws Amendment Act, 2026, and its amendments start on the date of promulgation unless the Act or context says otherwise.

AI-assisted research summary: This source text is only a gazette header and publication information; it does not state any rule or obligation.