Tax Administration Act
Part 1 of 5 · provisions 1–200
This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.
AI-assisted research synopsis — verify against the official legal text below.
- Jurisdiction
- South Africa
- Instrument
- Act or statute
- Citation
- Act 28 of 2011
- Version
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- Language
- en
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Statute overview
About this statute
This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud. Section 15 is titled Office of Tax Ombud. This section is titled “Mandate of Tax Ombud” and “Limitations on authority.” This provision is headed “Woordomskrywing” and appears to introduce Chapter 2 and its parts, but it does not state a substantive rule in the text provided. This section is a set of headings about delegation, legal proceedings, the Minister’s powers and duties, and the Tax Ombud’s powers and duties.
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Provisions of Tax Administration Act
Showing 200 of 922
Part
Part C
- 10 Verify source ↗
Delegations by the Commissioner
AI-assisted research summary: This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.
10. Delegations by the Commissioner Part D Authority to act in legal proceedings 11. 12. Legal proceedings on behalf of Commissioner Right of appearance in proceedings Part E Powers and duties of Minister 13. 14. Powers and duties of Minister Power of Minister to appoint Tax Ombud Part F Powers and duties of Tax Ombud - 50 Verify source ↗
Authorisation for inquiry
AI-assisted research summary: Section title only: “Authorisation for inquiry.”
50. Authorisation for inquiry 51. 52. - 53 Verify source ↗
Notice to appear
AI-assisted research summary: Section title: Notice to appear.
53. Notice to appear 54. - 55 Verify source ↗
Witness fees
AI-assisted research summary: This provision is titled “Witness fees.”
55. Witness fees 56. 57. 58. Powers of presiding officer Confidentiality of proceedings Incriminating evidence Inquiry not suspended by civil or criminal proceedings Part D Search and seizure - 108 Verify source ↗
Establishment of tax board
AI-assisted research summary: This text only shows the headings for establishment of a tax board and its jurisdiction.
108. Establishment of tax board 109. Jurisdiction of tax board - 110 Verify source ↗
Constitution of tax board
AI-assisted research summary: 110. Constitution of tax board
110. Constitution of tax board - 111 Verify source ↗
Appointment of chairpersons
AI-assisted research summary: This section is titled “Appointment of chairpersons.”
111. Appointment of chairpersons - 112 Verify source ↗
Clerk of tax board
AI-assisted research summary: Section heading: Clerk of tax board.
112. Clerk of tax board - 113 Verify source ↗
Tax board procedure
AI-assisted research summary: This section concerns tax board procedure.
113. Tax board procedure - 114 Verify source ↗
Decision of tax board
AI-assisted research summary: Section 114 is titled “Decision of tax board.”
114. Decision of tax board - 115 Verify source ↗
Referral of appeal to tax court
AI-assisted research summary: This section concerns referral of an appeal to the tax court.
115. Referral of appeal to tax court Part D Tax court - 165 Verify source ↗
Taxpayer account
AI-assisted research summary: This provision is titled “Taxpayer account.”
165. Taxpayer account - 166 Verify source ↗
Allocation of payments
AI-assisted research summary: This section is titled “Allocation of payments” and points to deferral of payment and instalment payment agreement provisions.
166. Allocation of payments Part D Deferral of payment Instalment payment agreement 167.
Part
Part F
- 15 Verify source ↗
Office of Tax Ombud
AI-assisted research summary: Section 15 is titled Office of Tax Ombud.
15. Office of Tax Ombud - 16 Verify source ↗
Mandate of Tax Ombud
AI-assisted research summary: This section is titled “Mandate of Tax Ombud” and “Limitations on authority.”
16. Mandate of Tax Ombud Limitations on authority 17. Review of complaint 18. Reports by Tax Ombud 19. Resolution and recommendations 20. 5 10 15 20 25 30 35 40 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 5 Wet No. 28 van 2011 DAAR WORD BEPAAL deur die Parlement van die Republiek van Suid-Afrika, soos volg:— Artikels INDELING VAN ARTIKELS HOOFSTUK 1 WOORDOMSKRYWING - 1 Verify source ↗
Woordomskrywing
AI-assisted research summary: This provision is headed “Woordomskrywing” and appears to introduce Chapter 2 and its parts, but it does not state a substantive rule in the text provided.
1. Woordomskrywing HOOFSTUK 2 ALGEMENE ADMINISTRATIEWE BEPALINGS 2. 3. 4. 5. 6. 7. 8. 9. Deel A Algemene bepalings Doel van Wet Administrasie van Belastingwette Toepassing van Wet Algemeen heersende praktyk Deel B Bevoegdhede en pligte van SAID en SAID-amptenare Bevoegdhede en pligte Botsing van belange Identiteitskaarte Beslissing of kennisgewing deur SAID Deel C Delegasies - 10 Verify source ↗
Delegasies deur die Kommissaris
AI-assisted research summary: This section is a set of headings about delegation, legal proceedings, the Minister’s powers and duties, and the Tax Ombud’s powers and duties.
10. Delegasies deur die Kommissaris Deel D Magtiging om in regsgedinge op te tree 11. 12. Regsgedinge namens die Kommissaris Reg op verskyning in gedinge Deel E Bevoegdhede en pligte van Minister 13. 14. Bevoegdhede en pligte van Minister Bevoegdheid van Minister om Belastingombud aan te stel Deel F Bevoegdhede en pligte van Belastingombud Beperkings op gesag - 15 Verify source ↗
Kantoor van Belastingombud
AI-assisted research summary: Section title: Office of the Tax Ombud.
15. Kantoor van Belastingombud - 16 Verify source ↗
Mandaat van Belastingombud
AI-assisted research summary: Section 16 is titled “Mandaat van Belastingombud” (Mandate of the Tax Ombud).
16. Mandaat van Belastingombud 17. - 18 Verify source ↗
Oorweging van klagte
AI-assisted research summary: This section is titled “Consideration of complaint.”
18. Oorweging van klagte - 19 Verify source ↗
Verslae deur Belastingombud
AI-assisted research summary: This section concerns reports by the Tax Ombud.
19. Verslae deur Belastingombud - 20 Verify source ↗
Oplossing en aanbevelings
AI-assisted research summary: This provision is titled “Oplossing en aanbevelings” and appears as a section heading in the act’s contents.
20. Oplossing en aanbevelings 5 10 15 20 25 30 35 40 6 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 21. Confidentiality CHAPTER 3 REGISTRATION 22. 23. 24. Registration requirements Communication of changes in particulars Taxpayer reference number CHAPTER 4 RETURNS AND RECORDS Part A General Statement concerning accounts Submission of return Third party returns 25. 26. - 143 Verify source ↗
Purpose of Part
AI-assisted research summary: This section states the purpose of Part 144.
143. Purpose of Part 144. - 145 Verify source ↗
Circumstances where settlement is inappropriate
AI-assisted research summary: Heading only: “Circumstances where settlement is inappropriate.”
145. Circumstances where settlement is inappropriate - 146 Verify source ↗
Circumstances where settlement is appropriate
AI-assisted research summary: Section heading: circumstances where settlement is appropriate.
146. Circumstances where settlement is appropriate - 147 Verify source ↗
Procedure for settlement
AI-assisted research summary: 147. Procedure for settlement
147. Procedure for settlement - 148 Verify source ↗
Finality of settlement agreement
AI-assisted research summary: Section 148 is titled “Finality of settlement agreement.”
148. Finality of settlement agreement - 149 Verify source ↗
Register of settlements and reporting
AI-assisted research summary: Section 149 is titled “Register of settlements and reporting.”
149. Register of settlements and reporting - 150 Verify source ↗
Alteration of assessment or decision on settlement
AI-assisted research summary: Section 150 is titled “Alteration of assessment or decision on settlement” within the tax liability and payment chapter.
150. Alteration of assessment or decision on settlement CHAPTER 10 TAX LIABILITY AND PAYMENT Part A Taxpayers
Part
Part A
- 27 Verify source ↗
Other returns required
AI-assisted research summary: Section 27 is titled “Other returns required.”
27. Other returns required 28. - 29 Verify source ↗
Duty to keep records
AI-assisted research summary: Section 29 is titled “Duty to keep records.”
29. Duty to keep records 30. 31. 32. 33. Form of records kept or retained Inspection of records Retention period in case of audit, objection or appeal Translation Part B Reportable arrangements Reportable arrangements Excluded arrangements - 41 Verify source ↗
Authorisation for SARS official to conduct audit or criminal investigation
AI-assisted research summary: A SARS official is authorised to conduct an audit or a criminal investigation.
41. Authorisation for SARS official to conduct audit or criminal investigation - 42 Verify source ↗
Keeping taxpayer informed
AI-assisted research summary: This text only shows headings for section 42, “Keeping taxpayer informed,” and nearby headings about referral for criminal investigation, inspection, request for relevant material, production of relevant material in person, and field audit or criminal investigation.
42. Keeping taxpayer informed 43. 44. Referral for criminal investigation Conduct of criminal investigation Inspection, request for relevant material, audit and criminal investigation Part B Inspection Request for relevant material Production of relevant material in person Field audit or criminal investigation 45. 46. 47. 48. - 102 Verify source ↗
Burden of proof
AI-assisted research summary: Section heading only: Burden of proof.
102. Burden of proof - 103 Verify source ↗
Rules for dispute resolution
AI-assisted research summary: This section is titled “Rules for dispute resolution” and relates to objection and appeal.
103. Rules for dispute resolution Part B Objection and appeal - 152 Verify source ↗
Person chargeable to tax
AI-assisted research summary: This section is titled “Person chargeable to tax.”
152. Person chargeable to tax - 153 Verify source ↗
Representative taxpayer
AI-assisted research summary: Section title: Representative taxpayer.
153. Representative taxpayer - 154 Verify source ↗
Liability of representative taxpayer
AI-assisted research summary: This section concerns the liability of a representative taxpayer.
154. Liability of representative taxpayer - 155 Verify source ↗
Personal liability of representative taxpayer
AI-assisted research summary: This section is titled “Personal liability of representative taxpayer.”
155. Personal liability of representative taxpayer - 156 Verify source ↗
Withholding agent
AI-assisted research summary: This section is titled “Withholding agent.”
156. Withholding agent - 157 Verify source ↗
Personal liability of withholding agent
AI-assisted research summary: This provision is about the personal liability of a withholding agent.
157. Personal liability of withholding agent - 158 Verify source ↗
Responsible third party
AI-assisted research summary: 158. Responsible third party
158. Responsible third party - 159 Verify source ↗
Personal liability of responsible third party
AI-assisted research summary: This provision concerns the personal liability of a responsible third party.
159. Personal liability of responsible third party - 160 Verify source ↗
Right to recovery of taxpayer
AI-assisted research summary: Section title only: right to recovery of taxpayer.
160. Right to recovery of taxpayer - 161 Verify source ↗
Security by taxpayer
AI-assisted research summary: Section title only: “Security by taxpayer.”
161. Security by taxpayer 5 10 15 20 25 30 35 40 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 13 Wet No. 28 van 2011 - 126 Verify source ↗
Dagvaardiging van getuies na belastinghof
AI-assisted research summary: This section is about summoning witnesses to the tax court.
126. Dagvaardiging van getuies na belastinghof - 127 Verify source ↗
Nie-bywoning van getuie of versuim om getuienis te lewer
AI-assisted research summary: Section 127 concerns a witness not attending or failing to give evidence.
127. Nie-bywoning van getuie of versuim om getuienis te lewer - 128 Verify source ↗
Minagting van belastinghof
AI-assisted research summary: Section 128 is titled “Minagting van belastinghof.”
128. Minagting van belastinghof - 129 Verify source ↗
Beslissing deur belastinghof
AI-assisted research summary: This section concerns a decision by the tax court.
129. Beslissing deur belastinghof - 130 Verify source ↗
Kostebevel deur belastinghof
AI-assisted research summary: Section 130 is titled “Cost order by tax court.”
130. Kostebevel deur belastinghof - 131 Verify source ↗
Griffier moet partye oor uitspraak van belastinghof inlig
AI-assisted research summary: The clerk must inform the parties about the tax court’s judgment.
131. Griffier moet partye oor uitspraak van belastinghof inlig - 132 Verify source ↗
Publikasie van uitspraak van belastinghof
AI-assisted research summary: This section is titled “Publication of judgment of tax court,” under Part E on appeals against a tax court decision.
132. Publikasie van uitspraak van belastinghof Deel E Appèl teen beslissing van belastinghof - 133 Verify source ↗
Appèl teen beslissing van belastinghof
AI-assisted research summary: This section concerns appeals against a tax court decision.
133. Appèl teen beslissing van belastinghof - 134 Verify source ↗
Kennisgewing van voorneme om te appelleer teen beslissing van belastinghof
AI-assisted research summary: Notice of intention to appeal against a tax court decision.
134. Kennisgewing van voorneme om te appelleer teen beslissing van belastinghof te appelleer teen beslissing van - 135 Verify source ↗
Verlof om na Hoogste Hof van Appèl
AI-assisted research summary: Section title: leave to the Supreme Court of Appeal and tax court.
135. Verlof om na Hoogste Hof van Appèl belastinghof - 136 Verify source ↗
Versuim om kennisgewing te gee van voorneme om teen beslissing van
AI-assisted research summary: This section concerns failing to give notice of an intention to appeal against a tax court decision.
136. Versuim om kennisgewing te gee van voorneme om teen beslissing van belastinghof te appelleer - 137 Verify source ↗
Kennisgewing deur griffier van tydperk vir appèl
AI-assisted research summary: This provision is about the clerk giving notice of the time period for appealing a tax court decision.
137. Kennisgewing deur griffier van tydperk vir appèl teen beslissing van belastinghof - 138 Verify source ↗
Kennisgewing van appèl na Hoogste Hof van Appèl teen belissing van
AI-assisted research summary: Section heading about notice of appeal to the Supreme Court of Appeal against a tax court decision.
138. Kennisgewing van appèl na Hoogste Hof van Appèl teen belissing van belastinghof - 139 Verify source ↗
Kennisgewing van teenappèl teen beslissing van belastinghof
AI-assisted research summary: This section concerns notice of a cross-appeal against a tax court decision.
139. Kennisgewing van teenappèl teen beslissing van belastinghof - 140 Verify source ↗
Rekord van appèl van beslissing van belastinghof
AI-assisted research summary: This section concerns the record of an appeal from a tax court decision.
140. Rekord van appèl van beslissing van belastinghof - 141 Verify source ↗
Afstanddoening van uitspraak
AI-assisted research summary: Section heading on waiver of judgment and the establishment of a settlement procedure for disputes.
141. Afstanddoening van uitspraak Deel F Skikking van geskil Instelling van skikkingsprosedure - 142 Verify source ↗
Woordomskrywing
AI-assisted research summary: This section is titled “Woordomskrywing” (word definitions).
142. Woordomskrywing - 143 Verify source ↗
Doel van deel
AI-assisted research summary: This provision states the purpose of Part 144.
143. Doel van deel 144. - 145 Verify source ↗
Omstandighede waar skikking onvanpas is
AI-assisted research summary: Heading only: circumstances where settlement is inappropriate.
145. Omstandighede waar skikking onvanpas is - 146 Verify source ↗
Omstandighede waar skikking gepas is
AI-assisted research summary: This section concerns when settlement is appropriate.
146. Omstandighede waar skikking gepas is - 147 Verify source ↗
Prosedure vir skikking
AI-assisted research summary: This section is about the procedure for settlement.
147. Prosedure vir skikking - 148 Verify source ↗
Finaliteit van skikkingsooreenkoms
AI-assisted research summary: Section title only: finality of a settlement agreement.
148. Finaliteit van skikkingsooreenkoms - 149 Verify source ↗
Register van skikkings en verslagdoening
AI-assisted research summary: This section is titled “Register of settlements and reporting.”
149. Register van skikkings en verslagdoening - 150 Verify source ↗
Wysiging van aanslag of beslissing oor skikking
AI-assisted research summary: This section concerns amending an assessment or a decision about settlement.
150. Wysiging van aanslag of beslissing oor skikking HOOFSTUK 10 5 10 15 20 25 30 BELASTINGAANSPREEKLIKHEID EN BETALING 35 Deel A Belastingpligtiges - 151 Verify source ↗
Belastingpligtige
AI-assisted research summary: Section title: Taxpayer.
151. Belastingpligtige - 152 Verify source ↗
Persoon aanspreeklik vir belasting
AI-assisted research summary: This provision concerns who is liable for tax.
152. Persoon aanspreeklik vir belasting - 153 Verify source ↗
Verteenwoordigende belastingpligtige
AI-assisted research summary: Section 153 is titled “Verteenwoordigende belastingpligtige” (“representative taxpayer”).
153. Verteenwoordigende belastingpligtige - 154 Verify source ↗
Aanspreeklikheid van verteenwoordigende belastingpligtige
AI-assisted research summary: This section concerns the liability of a representative taxpayer.
154. Aanspreeklikheid van verteenwoordigende belastingpligtige - 155 Verify source ↗
Persoonlike aanspreeklikheid van verteenwoordigende belastingpligtige
AI-assisted research summary: Section 155 concerns the personal liability of a representative taxpayer.
155. Persoonlike aanspreeklikheid van verteenwoordigende belastingpligtige - 156 Verify source ↗
Terughoudingsagent
AI-assisted research summary: Section 156 is titled “Terughoudingsagent” (withholding agent).
156. Terughoudingsagent - 157 Verify source ↗
Persoonlike aanspreeklikeheid van terughoudingsagent
AI-assisted research summary: This section concerns the personal liability of a withholding agent.
157. Persoonlike aanspreeklikeheid van terughoudingsagent - 158 Verify source ↗
Verantwoordelike derde party
AI-assisted research summary: Section 158 is titled “Verantwoordelike derde party”.
158. Verantwoordelike derde party - 159 Verify source ↗
Persoonlike aanspreeklikheid van verantwoordelike derde party
AI-assisted research summary: Section title: Personal liability of a responsible third party.
159. Persoonlike aanspreeklikheid van verantwoordelike derde party - 160 Verify source ↗
Verhaalsreg van belastingpligtige
AI-assisted research summary: Section 160 concerns the recovery of tax from a taxpayer.
160. Verhaalsreg van belastingpligtige - 161 Verify source ↗
Sekuriteit deur belastingpligtige
AI-assisted research summary: This provision is titled “Security by taxpayer,” but the provided text does not include the operative rule.
161. Sekuriteit deur belastingpligtige 40 45 14 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part B Payment of tax - 169 Verify source ↗
Debt due to SARS
AI-assisted research summary: This section concerns debt due to SARS.
169. Debt due to SARS - 170 Verify source ↗
Evidence as to assessment
AI-assisted research summary: Section heading: Evidence as to assessment.
170. Evidence as to assessment - 171 Verify source ↗
Period of limitation on collection of tax
AI-assisted research summary: This section is titled “Period of limitation on collection of tax.”
171. Period of limitation on collection of tax Part B Judgment procedure Jurisdiction of Magistrates’ Court in judgment procedure
Part
Part B
- 34 Verify source ↗
Definitions
AI-assisted research summary: This section is headed “Definitions.”
34. Definitions 35. 36. - 37 Verify source ↗
Disclosure obligation
AI-assisted research summary: This section is titled “Disclosure obligation” and refers to information to be submitted, including a reportable arrangement reference number.
37. Disclosure obligation 38. 39. Information to be submitted Reportable arrangement reference number CHAPTER 5 INFORMATION GATHERING Part A General rules for inspection, verification, audit and criminal investigation Selection for inspection, verification or audit 40. - 49 Verify source ↗
Assistance during field audit or criminal investigation
AI-assisted research summary: Section 49 concerns assistance during a field audit or criminal investigation.
49. Assistance during field audit or criminal investigation 5 10 15 20 25 30 35 40 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 7 Wet No. 28 van 2011 - 21 Verify source ↗
Vertroulikheid
AI-assisted research summary: Section heading for confidentiality; no rule is stated in the text provided.
21. Vertroulikheid HOOFSTUK 3 REGISTRASIE Registrasievereistes 22. - 23 Verify source ↗
Kommunikasie van veranderinge in besonderhede
AI-assisted research summary: This provision is titled “Communication of changes in particulars” and is followed by the heading for a tax reference number and Chapter 4 on returns and records.
23. Kommunikasie van veranderinge in besonderhede 24. Belastingpligtige-verwysingsnommer HOOFSTUK 4 OPGAWES EN REKORDS Deel A Algemeen 25. Indien van opgawe - 26 Verify source ↗
Derdepartyopgawes
AI-assisted research summary: Section 26 is titled “Derdepartyopgawes.”
26. Derdepartyopgawes - 27 Verify source ↗
Ander opgawes vereis
AI-assisted research summary: This section indicates that other returns are required.
27. Ander opgawes vereis - 28 Verify source ↗
Verklaring met betrekking tot rekeninge
AI-assisted research summary: Section 28 is titled “Statement regarding accounts.”
28. Verklaring met betrekking tot rekeninge 29. - 30 Verify source ↗
Vorm van rekords gehou of bewaar
AI-assisted research summary: Section 30 concerns the form in which records are kept or retained.
30. Vorm van rekords gehou of bewaar 31. 32. - 33 Verify source ↗
Vertaling
AI-assisted research summary: This text appears to be section headings about translation, keeping records, inspecting records, retention periods, and reportable arrangements.
33. Vertaling Plig om rekords te hou Inspeksie van rekords Bewaringstydperk in geval van oudit, beswaar of appèl Deel B Rapporteerbare reëlings Rapporteerbare reëlings - 34 Verify source ↗
Woordomskrywing
AI-assisted research summary: Section 34 is titled “Woordomskrywing” (word definitions), but this excerpt does not include any definition text.
34. Woordomskrywing 35. - 36 Verify source ↗
Uitgeslote reëlings
AI-assisted research summary: Section 36 is titled “Uitgeslote reëlings” (excluded arrangements).
36. Uitgeslote reëlings - 37 Verify source ↗
Openbaarmakingsverpligting
AI-assisted research summary: Section heading for a disclosure obligation and related information-reporting material.
37. Openbaarmakingsverpligting 38. 39. Inligting wat verskaf moet word Rapporteerbare reëling verwysingsnommer HOOFSTUK 5 VERKRYGING VAN INLIGTING Deel A Algemene reëls vir inspeksie, verifikasie, oudit en strafregtelike ondersoek - 40 Verify source ↗
Keuse vir inspeksie, verifikasie of oudit
AI-assisted research summary: This section is titled “Choice for inspection, verification or audit.”
40. Keuse vir inspeksie, verifikasie of oudit - 41 Verify source ↗
Magtiging vir SAID-amptenaar om oudit of strafregtelike ondersoek uit te voer
AI-assisted research summary: Section title about authorising a SAID official to conduct an audit or a criminal investigation.
41. Magtiging vir SAID-amptenaar om oudit of strafregtelike ondersoek uit te voer 42. - 43 Verify source ↗
Verwysing vir strafregtelike ondersoek
AI-assisted research summary: This section concerns referral for a criminal investigation.
43. Verwysing vir strafregtelike ondersoek - 44 Verify source ↗
Uitvoer van strafegtelike ondersoek
AI-assisted research summary: Section 44 concerns informing a taxpayer about inspection, requesting relevant material, audit, and criminal investigation.
44. Uitvoer van strafegtelike ondersoek Inlig van belastingpligtige Inspeksie, aanvra van tersaaklike materiaal, oudit en strafregtelike ondersoek Deel B Inspeksie 45. - 46 Verify source ↗
Aanvra van tersaaklike materiaal
AI-assisted research summary: This section heading concerns requesting relevant material, personal submission of relevant material, on-site audits or criminal investigations, and assistance during those processes.
46. Aanvra van tersaaklike materiaal 47. 48. 49. Persoonlike voorlegging van tersaaklike materiaal Ter plaatse oudit of strafregtelike ondersoek Bystand tydens ter plaatse oudit of strafregtelike ondersoek 5 10 15 20 25 30 35 40 8 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part C Inquiries Inquiry order Inquiry proceedings - 104 Verify source ↗
Objection against assessment or decision
AI-assisted research summary: Section 104 is titled “Objection against assessment or decision.”
104. Objection against assessment or decision - 105 Verify source ↗
Forum for dispute of assessment or decision
AI-assisted research summary: This section concerns the forum for disputing an assessment or decision.
105. Forum for dispute of assessment or decision - 106 Verify source ↗
Decision on objection
AI-assisted research summary: This section is titled “Decision on objection.”
106. Decision on objection - 107 Verify source ↗
Appeal against assessment or decision
AI-assisted research summary: This section is about appeals against an assessment or decision.
107. Appeal against assessment or decision Part C Tax board - 162 Verify source ↗
Determination of time and manner of payment of tax
AI-assisted research summary: Section 162 concerns how the time and manner of paying tax are determined.
162. Determination of time and manner of payment of tax - 163 Verify source ↗
Preservation order
AI-assisted research summary: The provision is titled “Preservation order,” but no operative rule text is provided here.
163. Preservation order - 164 Verify source ↗
Payment of tax pending objection or appeal
AI-assisted research summary: Section 164 concerns payment of tax while an objection or appeal is pending.
164. Payment of tax pending objection or appeal Part C Taxpayer account and allocation of payments - 172 Verify source ↗
Application for civil judgment for recovery of tax
AI-assisted research summary: This section is titled “Application for civil judgment for recovery of tax.”
172. Application for civil judgment for recovery of tax 173. - 174 Verify source ↗
Effect of statement filed with clerk or registrar
AI-assisted research summary: This section concerns the effect of a statement filed with the clerk or registrar.
174. Effect of statement filed with clerk or registrar
Part
Part D
- 59 Verify source ↗
Application for warrant
AI-assisted research summary: 59. Application for warrant Issuance of warrant 60. Carrying out search 61. Search of premises not identified in warrant 62. Search without warrant 63. Legal professional privilege 64. 65. Person’s right to examine and make copies
59. Application for warrant Issuance of warrant 60. Carrying out search 61. Search of premises not identified in warrant 62. Search without warrant 63. Legal professional privilege 64. 65. Person’s right to examine and make copies - 66 Verify source ↗
Application for return of seized relevant material or costs of damages
AI-assisted research summary: Section title referring to an application for return of seized relevant material or costs of damages.
66. Application for return of seized relevant material or costs of damages CHAPTER 6 CONFIDENTIALITY OF INFORMATION SARS confidential information and disclosure Secrecy of taxpayer information and general disclosure - 116 Verify source ↗
Establishment of tax court
AI-assisted research summary: This section is titled “Establishment of tax court.”
116. Establishment of tax court 117. Jurisdiction of tax court - 118 Verify source ↗
Constitution of tax court
AI-assisted research summary: This section is titled “Constitution of tax court.”
118. Constitution of tax court - 119 Verify source ↗
Nomination of president of tax court
AI-assisted research summary: This provision is about nominating the president of the tax court.
119. Nomination of president of tax court - 120 Verify source ↗
Appointment of panel of tax court members
AI-assisted research summary: This section is about appointing a panel of tax court members.
120. Appointment of panel of tax court members - 121 Verify source ↗
Appointment of registrar of tax court
AI-assisted research summary: This section concerns the appointment of the registrar of the tax court.
121. Appointment of registrar of tax court - 122 Verify source ↗
Conflict of interest of tax court members
AI-assisted research summary: Section 122 concerns conflict of interest of tax court members.
122. Conflict of interest of tax court members - 123 Verify source ↗
Death, retirement or incapability of judge or member
AI-assisted research summary: Section 123 is titled “Death, retirement or incapability of judge or member.”
123. Death, retirement or incapability of judge or member - 124 Verify source ↗
Sitting of tax court not public
AI-assisted research summary: The tax court sits in private, not in public.
124. Sitting of tax court not public - 125 Verify source ↗
Appearance at hearing of tax court
AI-assisted research summary: Section heading: Appearance at hearing of tax court.
125. Appearance at hearing of tax court 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 11 Wet No. 28 van 2011 HOOFSTUK 8 AANSLAE - 91 Verify source ↗
Oorspronklike aanslae
AI-assisted research summary: Original assessments.
91. Oorspronklike aanslae - 92 Verify source ↗
Addisionele aanslae
AI-assisted research summary: Section 92 is titled “Additional assessments.”
92. Addisionele aanslae - 93 Verify source ↗
Verminderde aanslae
AI-assisted research summary: This section is titled “Reduced assessments.”
93. Verminderde aanslae 94. Risiko-aanslae Beraming van aanslae 95. - 96 Verify source ↗
Kennisgewing van aanslag
AI-assisted research summary: Section 96 is titled “Kennisgewing van aanslag” and is followed by headings for assessment record-keeping, withdrawal of assessments, and a limitation period for issuing assessments.
96. Kennisgewing van aanslag Rekordhouding van aanslae 97. Terugtrekking van aanslae 98. Tydperk van beperking op uitreik van aanslae 99. - 100 Verify source ↗
Finaliteit van aanslag of beslissing
AI-assisted research summary: This section is titled “Finality of assessment or decision.”
100. Finaliteit van aanslag of beslissing HOOFSTUK 9 GESKILBESLEGTING Deel A Algemeen - 101 Verify source ↗
Woordomskrywing
AI-assisted research summary: This section is titled “Woordomskrywing” (word definitions).
101. Woordomskrywing - 103 Verify source ↗
Reëls vir geskilbeslegting
AI-assisted research summary: This section is about dispute resolution rules for objections and appeals.
103. Reëls vir geskilbeslegting Deel B Beswaar en appèl - 104 Verify source ↗
Beswaar teen aanslag of beslissing
AI-assisted research summary: Section 104 concerns objections against an assessment or decision.
104. Beswaar teen aanslag of beslissing - 105 Verify source ↗
Forum vir betwis van aanslag of beslissing
AI-assisted research summary: This section is about the forum for disputing an assessment or decision.
105. Forum vir betwis van aanslag of beslissing - 106 Verify source ↗
Beslissing van beswaar
AI-assisted research summary: Section heading: decision on objection.
106. Beslissing van beswaar - 107 Verify source ↗
Appèl teen aanslag of beslissing
AI-assisted research summary: This section is about appeals against an assessment or decision.
107. Appèl teen aanslag of beslissing Deel C Belastingraad Instelling van belastingraad Jurisdiksie van belastingraad 108. 109. - 110 Verify source ↗
Samestelling van belastingraad
AI-assisted research summary: This section concerns the composition of the tax board.
110. Samestelling van belastingraad - 111 Verify source ↗
Aanstelling van voorsitters
AI-assisted research summary: This section concerns the appointment of chairpersons.
111. Aanstelling van voorsitters - 112 Verify source ↗
Klerk van belastingraad
AI-assisted research summary: Section title: Clerk of the tax board.
112. Klerk van belastingraad - 113 Verify source ↗
Belastingraad prosedure
AI-assisted research summary: This section concerns the Tax Board procedure.
113. Belastingraad prosedure - 114 Verify source ↗
Beslissing van belastingraad
AI-assisted research summary: Heading only: “Decision of tax council.”
114. Beslissing van belastingraad - 115 Verify source ↗
Verwysing van appèl na belastinghof
AI-assisted research summary: This section is titled “Referral of appeal to tax court.”
115. Verwysing van appèl na belastinghof Deel D Belastinghof Instelling van belastinghof Jurisdiksie van belastinghof 116. 117. - 118 Verify source ↗
Samestelling van belastinghof
AI-assisted research summary: This section is titled “Composition of tax court.”
118. Samestelling van belastinghof - 119 Verify source ↗
Benoeming van president van belastinghof
AI-assisted research summary: Section 119 is titled “Appointment of president of tax court.”
119. Benoeming van president van belastinghof - 120 Verify source ↗
Aanstelling van paneel van lede van belastinghof
AI-assisted research summary: This section concerns the appointment of a panel of members of the tax court.
120. Aanstelling van paneel van lede van belastinghof - 121 Verify source ↗
Griffier van belastinghof
AI-assisted research summary: Section heading: Registrar of the tax court.
121. Griffier van belastinghof - 122 Verify source ↗
Botsing van belange van lede van belastinghof
AI-assisted research summary: Section title: conflict of interest of members of the tax court.
122. Botsing van belange van lede van belastinghof - 123 Verify source ↗
Dood, aftrede of onvermoë van regter of lid
AI-assisted research summary: Section title about the death, retirement, or incapacity of a judge or member.
123. Dood, aftrede of onvermoë van regter of lid - 124 Verify source ↗
Sitting van belastinghof nie openbaar
AI-assisted research summary: The sitting of the tax court is not open to the public.
124. Sitting van belastinghof nie openbaar - 125 Verify source ↗
Verskyning by verhoor van belastinghof
AI-assisted research summary: 125. Verskyning by verhoor van belastinghof 5 10 15 20 25 30 35 40 45 12 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011
125. Verskyning by verhoor van belastinghof 5 10 15 20 25 30 35 40 45 12 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 - 126 Verify source ↗
Subpoena of witness to tax court
AI-assisted research summary: This section concerns subpoenas of witnesses to the tax court.
126. Subpoena of witness to tax court - 127 Verify source ↗
Non-attendance by witness or failure to give evidence
AI-assisted research summary: This provision is titled “Non-attendance by witness or failure to give evidence.”
127. Non-attendance by witness or failure to give evidence - 128 Verify source ↗
Contempt of tax court
AI-assisted research summary: This section is titled “Contempt of tax court.”
128. Contempt of tax court - 129 Verify source ↗
Decision by tax court
AI-assisted research summary: This section concerns decisions by the tax court.
129. Decision by tax court - 130 Verify source ↗
Order for costs by tax court
AI-assisted research summary: Section 130 concerns orders for costs by the tax court.
130. Order for costs by tax court - 131 Verify source ↗
Registrar to notify parties of judgment of tax court
AI-assisted research summary: The Registrar must notify the parties of the tax court’s judgment.
131. Registrar to notify parties of judgment of tax court - 132 Verify source ↗
Publication of judgment of tax court
AI-assisted research summary: This section is titled “Publication of judgment of tax court.”
132. Publication of judgment of tax court Part E Appeal against tax court decision - 168 Verify source ↗
Criteria for instalment payment agreement
AI-assisted research summary: This section is about the criteria for an instalment payment agreement.
168. Criteria for instalment payment agreement CHAPTER 11 RECOVERY OF TAX Part A General
Part
CHAPTER 6
- 67 Verify source ↗
General prohibition of disclosure
AI-assisted research summary: This section is headed “General prohibition of disclosure.”
67. General prohibition of disclosure 68. 69. - 70 Verify source ↗
Disclosure to other entities
AI-assisted research summary: Section 70 is titled “Disclosure to other entities.”
70. Disclosure to other entities - 71 Verify source ↗
Disclosure in criminal, public safety or environmental matters
AI-assisted research summary: This section is titled “Disclosure in criminal, public safety or environmental matters.”
71. Disclosure in criminal, public safety or environmental matters 72. - 73 Verify source ↗
Disclosure to taxpayer of own record
AI-assisted research summary: Section heading only: disclosure to a taxpayer of their own record, within Chapter 7 (Advance Rulings).
73. Disclosure to taxpayer of own record 74. Publication of names of offenders Self-incrimination CHAPTER 7 ADVANCE RULINGS
Part
CHAPTER 7
- 75 Verify source ↗
Definitions
AI-assisted research summary: This section is titled “Definitions” and appears to sit before provisions on advance rulings and private/class rulings.
75. Definitions Purpose of advance rulings 76. Scope of advance rulings 77. 78. Private rulings and class rulings - 79 Verify source ↗
Applications for advance rulings
AI-assisted research summary: This section lists topics about applications for advance rulings, including rejection of applications, fees, and binding effect.
79. Applications for advance rulings Rejection of application for advance ruling 80. Fees for advance rulings 81. 82. Binding effect of advance rulings - 83 Verify source ↗
Applicability of advance rulings
AI-assisted research summary: This section is titled “Applicability of advance rulings.”
83. Applicability of advance rulings 84. 85. - 86 Verify source ↗
Withdrawal or modification of advance rulings
AI-assisted research summary: This section concerns the withdrawal or modification of advance rulings.
86. Withdrawal or modification of advance rulings 87. Publication of advance rulings - 88 Verify source ↗
Non-binding private opinions
AI-assisted research summary: This section is titled “Non-binding private opinions.”
88. Non-binding private opinions - 89 Verify source ↗
General rulings
AI-assisted research summary: Section 89 is titled “General rulings.”
89. General rulings 90. Rulings rendered void Subsequent changes in tax law Procedures and guidelines for advance rulings 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 9 Wet No. 28 van 2011 Deel C Ondervragings - 50 Verify source ↗
Magtiging vir ondervraging
AI-assisted research summary: This section is titled “Magtiging vir ondervraging” (authorisation for questioning).
50. Magtiging vir ondervraging - 51 Verify source ↗
Ondervragingsbevel
AI-assisted research summary: Section 51 is titled “Ondervragingsbevel”.
51. Ondervragingsbevel - 52 Verify source ↗
Ondervragingsverrigtinge
AI-assisted research summary: Section 52 is titled “Ondervragingsverrigtinge” (questioning proceedings).
52. Ondervragingsverrigtinge - 53 Verify source ↗
Kennisgewing om te verskyn
AI-assisted research summary: 53. Kennisgewing om te verskyn 54.
53. Kennisgewing om te verskyn 54. - 56 Verify source ↗
Vertroulikheid van verrigtinge
AI-assisted research summary: Section 56 is titled “Confidentiality of proceedings.”
56. Vertroulikheid van verrigtinge 57. Inkriminerende getuienis - 58 Verify source ↗
Ondervraging nie opgeskort weens siviele of strafregtelike verrigtinge
AI-assisted research summary: Questioning is not suspended because of civil or criminal proceedings.
58. Ondervraging nie opgeskort weens siviele of strafregtelike verrigtinge Bevoegdhede van voorsittende beampte Deel D Deursoeking en beslaglegging - 59 Verify source ↗
Aansoek om lasbrief
AI-assisted research summary: This section is about applying for a warrant.
59. Aansoek om lasbrief - 60 Verify source ↗
Uitreik van lasbrief
AI-assisted research summary: This section concerns the issuing of a warrant.
60. Uitreik van lasbrief - 61 Verify source ↗
Uitvoer van deursoeking
AI-assisted research summary: Section 61 is titled “Uitvoer van deursoeking” and concerns search execution.
61. Uitvoer van deursoeking - 62 Verify source ↗
Deursoeking van perseel nie in lasbrief geïdentifiseer
AI-assisted research summary: Section title only: search of premises not identified in a warrant.
62. Deursoeking van perseel nie in lasbrief geïdentifiseer - 63 Verify source ↗
Deursoeking sonder lasbrief
AI-assisted research summary: This section concerns searches without a warrant and legal professional privilege.
63. Deursoeking sonder lasbrief Regsprofessionele privilegie 64. Reg van persoon om inligting waarop beslag gelê is te ondersoek en afskrifte 65. te maak - 66 Verify source ↗
Aansoek om teruggawe van tersaaklike materiaal waarop beslag gelê is of
AI-assisted research summary: This section heading refers to an application for the return of relevant seized material or payment of damages.
66. Aansoek om teruggawe van tersaaklike materiaal waarop beslag gelê is of betaling van skade HOOFSTUK 6 VERTROULIKHEID VAN INLIGTING SAID vetroulike inligting en openbaarmaking - 67 Verify source ↗
Algemene verbod op openbaarmaking
AI-assisted research summary: Section 67 is titled a general prohibition on disclosure.
67. Algemene verbod op openbaarmaking 68. - 69 Verify source ↗
Geheimhouding van belastingpligtige-inligting en algemene openbaarmaking
AI-assisted research summary: This section concerns confidentiality of taxpayer information and general disclosure.
69. Geheimhouding van belastingpligtige-inligting en algemene openbaarmaking - 70 Verify source ↗
Openbaarmaking aan ander entiteite
AI-assisted research summary: Section 70 concerns disclosure to other entities.
70. Openbaarmaking aan ander entiteite - 71 Verify source ↗
Openbaarmaking in strafregtelike, openbare veiligheids-, of omgewings-
AI-assisted research summary: Section heading on disclosure in criminal, public safety, or environmental matters.
71. Openbaarmaking in strafregtelike, openbare veiligheids-, of omgewings- aangeleenthede Selfinkriminering 72. - 73 Verify source ↗
Openbaarmaking aan belastingpligtige van eie rekord
AI-assisted research summary: This text only shows section and chapter headings about disclosure to a taxpayer of their own record, publication of offenders' names, and advance rulings.
73. Openbaarmaking aan belastingpligtige van eie rekord 74. Publikasie van name van oortreders HOOFSTUK 7 VOORAFBESLISSINGS Privaatbeslissings en klasbeslissings - 76 Verify source ↗
Doel van voorafbeslissings
AI-assisted research summary: This section is titled “Purpose of prior decisions.”
76. Doel van voorafbeslissings - 77 Verify source ↗
Omvang van voorafbeslissings
AI-assisted research summary: Section 77 is titled “Omvang van voorafbeslissings” and the text provided does not state any operative rule.
77. Omvang van voorafbeslissings 78. - 79 Verify source ↗
Aansoeke om voorafbeslissings
AI-assisted research summary: Section 79: Applications for advance rulings.
79. Aansoeke om voorafbeslissings - 80 Verify source ↗
Verwerping van aansoek om voorafbeslissing
AI-assisted research summary: Section heading only; no operative rule is stated in the provided text.
80. Verwerping van aansoek om voorafbeslissing 81. 82. 83. 84. 85. 86. 87. - 88 Verify source ↗
Nie-bindende privaatmenings
AI-assisted research summary: This section is a heading for non-binding private opinions and nearby headings on pre-decisions and related tax administration topics; it does not state an operative rule in the text provided.
88. Nie-bindende privaatmenings 89. 90. Fooie vir voorafbeslissings Bindende effek van voorafbelissings Toepassing van voorafbeslissings Beslissings nietig gemaak Latere veranderinge in belastingreg Terugtrekking of wysiging van voorafbeslissings Publikasie van voorafbeslissings Bindende algemene beslissings Prosedures en riglyne vir voorafbeslissings 5 10 15 20 25 30 35 40 45 50 10 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 CHAPTER 8 ASSESSMENTS Reduced assessments Jeopardy assessments Estimation of assessments
Part
CHAPTER 8
- 91 Verify source ↗
Original assessments
AI-assisted research summary: Section heading: Original assessments.
91. Original assessments - 92 Verify source ↗
Additional assessments
AI-assisted research summary: This section is titled “Additional assessments.”
92. Additional assessments 93. 94. 95. - 96 Verify source ↗
Notice of assessment
AI-assisted research summary: Section 96 is titled “Notice of assessment.”
96. Notice of assessment 97. - 98 Verify source ↗
Withdrawal of assessments
AI-assisted research summary: This section is titled “Withdrawal of assessments.”
98. Withdrawal of assessments 99. - 100 Verify source ↗
Finality of assessment or decision
AI-assisted research summary: Section 100 is titled “Finality of assessment or decision” and mentions recording assessments and a period of limitations for issuing assessments.
100. Finality of assessment or decision Recording of assessments Period of limitations for issuance of assessments CHAPTER 9 DISPUTE RESOLUTION Part A General
Part
Part E
- 133 Verify source ↗
Appeal against decision of tax court
AI-assisted research summary: This section concerns appeals against a tax court decision.
133. Appeal against decision of tax court - 134 Verify source ↗
Notice of intention to appeal tax court decision
AI-assisted research summary: This section concerns notice of an intention to appeal a tax court decision.
134. Notice of intention to appeal tax court decision - 135 Verify source ↗
Leave to appeal to Supreme Court of Appeal against tax court decision
AI-assisted research summary: This section concerns leave to appeal to the Supreme Court of Appeal against a tax court decision.
135. Leave to appeal to Supreme Court of Appeal against tax court decision - 136 Verify source ↗
Failure to lodge notice of intention to appeal tax court decision
AI-assisted research summary: This section concerns failure to lodge a notice of intention to appeal a tax court decision.
136. Failure to lodge notice of intention to appeal tax court decision - 137 Verify source ↗
Notice by registrar of period for appeal of tax court decision
AI-assisted research summary: Section 137 concerns notice by the registrar of the period for appealing a tax court decision.
137. Notice by registrar of period for appeal of tax court decision - 138 Verify source ↗
Notice of appeal to Supreme Court of Appeal against tax court decision
AI-assisted research summary: This section concerns a notice of appeal to the Supreme Court of Appeal against a tax court decision.
138. Notice of appeal to Supreme Court of Appeal against tax court decision - 139 Verify source ↗
Notice of cross-appeal of tax court decision
AI-assisted research summary: This provision is titled “Notice of cross-appeal of tax court decision.”
139. Notice of cross-appeal of tax court decision - 140 Verify source ↗
Record of appeal of tax court decision
AI-assisted research summary: This section is about the record of an appeal against a tax court decision.
140. Record of appeal of tax court decision - 141 Verify source ↗
Abandonment of judgment
AI-assisted research summary: This section is titled “Abandonment of judgment” and sits in Part F on settlement of dispute initiation.
141. Abandonment of judgment Part F Settlement of dispute Initiation of settlement procedure
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