Tax Administration Act — Part 2 | Act 28 of 2011 — South Africa law | Esheria

Tax Administration Act

Part 2 of 5 · provisions 201–400

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
Undated source snapshot
Language
en
Updated
Official source
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VAT VAT administration VAT amendments VAT assessment VAT compliance VAT refunds VAT registration VAT registration/change notification VAT rulings VAT-style zero-rating or exemption act amendment additional assessment administration administrative appeals administrative compliance administrative decisions administrative discretion administrative enforcement administrative finality administrative objection administrative penalties administrative procedures administrative process administrative relief +454 more

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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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Legal text

Provisions of Tax Administration Act

Showing 200 of 922

Part

Part B

  1. 175

    Amendment of statement filed with clerk or registrar

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    AI-assisted research summary: This section concerns amendments to a statement filed with the clerk or registrar.

    175. Amendment of statement filed with clerk or registrar
  2. 176

    Withdrawal of statement and reinstitution of proceedings

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    AI-assisted research summary: Section 176 is titled “Withdrawal of statement and reinstitution of proceedings.”

    176. Withdrawal of statement and reinstitution of proceedings Part C Sequestration, liquidation and winding-up proceedings 5 10 15 20 25 177. 178. Institution of sequestration, liquidation or winding-up proceedings Jurisdiction of court in sequestration, liquidation or winding-up proceedings 30 Part D Collection of tax debt from third parties
  3. 195

    Temporary write off of tax debt

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    AI-assisted research summary: This section is about the temporary write-off of tax debt.

    195. Temporary write off of tax debt
  4. 196

    Tax debt uneconomical to pursue

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    AI-assisted research summary: This section concerns tax debt that is uneconomical to pursue and relates to the permanent write-off of tax debt.

    196. Tax debt uneconomical to pursue Part C Permanent write off of tax debt
  5. 210

    Non-compliance subject to penalty

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    AI-assisted research summary: This section says non-compliance is subject to a penalty.

    210. Non-compliance subject to penalty
  6. 211

    Fixed amount penalty table

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    AI-assisted research summary: This section is titled “Fixed amount penalty table.”

    211. Fixed amount penalty table
  7. 212

    Reportable arrangement penalty

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    AI-assisted research summary: This section is headed “Reportable arrangement penalty” and refers to a percentage-based penalty.

    212. Reportable arrangement penalty Part C Percentage based penalty 213. Imposition of percentage based penalty Part D Procedure
  8. 226

    Qualifying person for voluntary disclosure

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    AI-assisted research summary: Section title only: “Qualifying person for voluntary disclosure.”

    226. Qualifying person for voluntary disclosure
  9. 227

    Requirements for valid voluntary disclosure

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    AI-assisted research summary: This section concerns requirements for a valid voluntary disclosure.

    227. Requirements for valid voluntary disclosure
  10. 228

    No-name voluntary disclosure

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    AI-assisted research summary: Section 228 is titled “No-name voluntary disclosure.”

    228. No-name voluntary disclosure
  11. 229

    Voluntary disclosure relief

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    AI-assisted research summary: Section 229 is titled “Voluntary disclosure relief.”

    229. Voluntary disclosure relief
  12. 230

    Voluntary disclosure agreement

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    AI-assisted research summary: This provision is titled “Voluntary disclosure agreement.”

    230. Voluntary disclosure agreement
  13. 231

    Withdrawal of voluntary disclosure relief

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    AI-assisted research summary: This section concerns withdrawal of voluntary disclosure relief.

    231. Withdrawal of voluntary disclosure relief
  14. 232

    Assessment or determination to give effect to agreement

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    AI-assisted research summary: Section title: Assessment or determination to give effect to agreement.

    232. Assessment or determination to give effect to agreement
  15. 233

    Reporting of voluntary disclosure agreements

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    AI-assisted research summary: This section is about reporting voluntary disclosure agreements.

    233. Reporting of voluntary disclosure agreements CHAPTER 17 CRIMINAL OFFENCES
  16. 7

    The Commissioner or a SARS official may not exercise a power or become

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    AI-assisted research summary: The Commissioner and SARS officials must avoid conflicts of interest, SARS must issue identity cards to officials, officials must show the card on request, and some decisions can be withdrawn or amended.

    7. The Commissioner or a SARS official may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if— (a) the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or (b) other circumstances present a conflict of interest, that will reasonably be regarded as giving rise to bias. Identity cards 8. (1) SARS must issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act. (2) When a SARS official exercises a power or duty for purposes of the administration of a tax Act in person, the official must produce the identity card upon request by a member of the public. (3) If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official. Decision or notice by SARS 9. (1) A decision made by a SARS official and a notice to a specific person issued by SARS, excluding a decision given effect to in an assessment or a notice of assessment— is regarded as made by a SARS official, authorised to do so or duly issued by SARS, until proven to the contrary; and (a) (b) may in the discretion of a SARS official described in subparagraphs (i) to (iii) or at the request of the relevant person, be withdrawn or amended by— (i) (ii) a SARS official to whom the SARS official reports; or (iii) a senior SARS official. the SARS official; 5 10 15 20 25 30 35 40 45 (2) If all the material facts were known to the SARS official at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or 50 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 33 Wet No. 28 van 2011 (2) Die bevoegdhede en pligte wat by hierdie Wet aan die Kommissaris opgedra word, moet deur die Kommissaris persoonlik uitgeoefen word, maar hy of sy kan sodanige bevoegdhede en pligte ingevolge artikel 10 delegeer. (3) Die bevoegdhede en pligte wat deur ’n senior SAID-amptenaar uitgeoefen moet word ingevolge hierdie Wet, moet uitgeoefen word deur— (a) die Kommissaris; (b) ’n SAID-amptenaar wat spesifieke geskrewe magtiging van die Kommissaris het om dit te doen; of ’n SAID-amptenaar wat ’n amp beklee deur die Kommissaris vir hierdie doel aangewys. (c) 5 10 (4) Die uitvoer van ’n taak aanvullend tot ’n bevoegdheid of plig kragtens subartikel (2) of (3) kan gedoen word deur— (a) ’n amptenaar onder beheer van die Kommissaris of ’n senior SAID- amptenaar; of (b) die bekleër van ’n spesiefieke pos onder beheer van die Kommissaris of ’n 15 senior SAID-amptenaar. (5) Bevoegdhede en pligte wat nie spesifiek ingevolge hierdie Wet deur die Kommissaris of ’n senior SAID-amptenaar uitgeoefen hoef te word nie, kan uitgeoefen word deur ’n SAID-amptenaar aangestel of gekontrakteer om die bevoegdhede of pligte uit te oefen of uit te voer vir die doeleindes van die administrasie van ’n Belastingwet. (6) Die Kommissaris kan deur openbare kennisgewing bepaal dat ’n bevoegdheid of plig in ’n Belastingwet anders as hierdie Wet deur die Kommissaris persoonlik of ’n senior SAID-amptenaar uitgeoefen moet word. Botsing van belange
  17. 7

    Die Kommissaris of ’n SAID-amptenaar kan nie ’n bevoegdheid uitoefen of

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    AI-assisted research summary: This provision limits conflicted SARS officials, requires identity cards, sets delegation and litigation rules, and creates/frames the Tax Ombud’s appointment and complaint-handling role.

    7. Die Kommissaris of ’n SAID-amptenaar kan nie ’n bevoegdheid uitoefen of betrokke raak by ’n aangeleentheid rakende die administrasie van ’n Belastingwet nie, indien— (a) die bevoegdheid of aangeleentheid met ’n belastingpligtige verband hou ten opsigte waarvan die Kommissaris of die amptenaar in die voorafgaande drie jaar, ’n persoonlike, familie-, sosiale, besigheids-, professionele, werks- of finansiële verhouding het of gehad het, wat ’n botsing van belange uitmaak; (b) ander omstandighede ’n botsing van belange uitmaak, wat redelikerwys beskou kan word tot partydigheid te lei. Identiteitskaarte 8. (1) SAID moet ’n identiteitskaart uitreik aan elke SAID-amptenaar wat bevoegdhede en pligte vir die doeleindes van die administrasie van ’n Belastingwet uitoefen of uitvoer. (2) Wanneer ’n SAID-amptenaar ’n bevoegdheid of plig uitoefen of uitvoer vir doeleindes van die administrasie van ’n Belastingwet, moet die amptenaar die identiteitskaart op versoek van ’n lid van die publiek, voorlê. (3) Indien die amptenaar nie die identiteitskaart voorlê nie, is ’n lid van die publiek geregtig om aan te neem dat die persoon nie ’n SAID-amptenaar is nie. Beslissing of kennisgewing deur SAID 9. (1) ’n Beslissing deur ’n SAID-amptenaar gemaak en ’n kennisgewing deur SAID aan ’n spesfieke persoon uitgereik, uitgesonderd ’n beslissing waaraan uitvoering gegee is in ’n aanslag of kennisgewing van aanslag— (a) word beskou deur ’n SAID-amptenaar, daartoe gemagtig, gemaak te wees of behoorlik deur SAID uitgereik, tensy die teendeel bewys word; en (b) kan in die diskresie van ’n SAID-amptenaar in subparagrawe (i) tot (iii) beskryf, of op versoek van die tersaaklike persoon, teruggetrek of gewysig word deur— (i) die SAID-amptenaar; (ii) (iii) ’n SAID-amptenaar aan wie die SAID-amptenaar verslag doen; of ’n senior SAID-amptenaar. 20 25 30 35 40 45 50 (2) Indien al die wesenlike feite aan die SAID-amptenaar bekend was ten tyde van die maak van die beslissing, kan ’n beslissing of kennisgewing bedoel in subartikel (1) nie 55 34 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 amended with retrospective effect, after three years from the later of the— (a) date of the written notice of that decision; or (b) date of assessment or the notice of assessment giving effect to the decision (if applicable). Part C Delegations 5 Delegations by the Commissioner 10. (1) A delegation by the Commissioner under section 6(2)— (a) must be in writing; (b) becomes effective only when signed by the person to whom the delegation is 10 (c) made; is subject to the limitations and conditions the Commissioner may determine in making the delegation; (d) may either be to— (i) a specific individual; or (ii) the incumbent of a specific post; and (e) may be amended or withdrawn by the Commissioner. (2) A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty. Part D Authority to act in legal proceedings Legal proceedings on behalf of Commissioner 11. (1) No SARS official other than the Commissioner or a SARS official duly authorised by the Commissioner may institute or defend civil proceedings on behalf of the Commissioner. (2) For purposes of subsection (1), a SARS official who, on behalf of the Commissioner, institutes litigation, or performs acts which are relied upon by the Commissioner in litigation, is regarded as duly authorised until proven to the contrary. (3) A senior SARS official may lay a criminal charge relating to a tax offence described in section 235. Right of appearance in proceedings 15 20 25 30 12. (1) Despite any law to the contrary, a senior SARS official may on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers in the tax court or in a High Court. (2) A senior SARS official may appear in the tax court or a High Court only if the 35 person— (a) (b) the Admission of Advocates Act, 1964 (Act No. 74 of 1964); or is an advocate duly admitted under— (i) (ii) a law providing for the admission of advocates in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the Constitution of the Republic of South Africa, 1996; or the Attorneys Act, 1979 (Act No. 53 of 1979); or is an attorney duly admitted and enrolled under— (i) (ii) a law providing for the admission of attorneys in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the Constitution of the Republic of South Africa, 1996. 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 35 Wet No. 28 van 2011 met terugwerkende krag teruggetrek of gewysig word nie, ná drie jaar van die latere van— (a) die datum van die skriftelike kennisgewing van daardie beslissing; of (b) die datum van aanslag of die kennisgewing van aanslag wat uitvoering gee aan die beslissing (indien van toepassing). 5 Deel C Delegasies Delegasies deur die Kommissaris 10. (1) ’n Delegasie deur die Kommissaris kragtens artikel 6(2)— (a) moet op skrif wees; (b) geld slegs wanneer dit deur die persoon aan wie die delegasie gemaak is, 10 (c) geteken is; is onderhewig aan die beperkinge en voorwaardes wat die Kommissaris bepaal wanneer die delegasie gemaak word; (d) kan gemaak word aan— ’n spesifieke individu; of (i) (ii) die bekleër van ’n spesifieke pos; en (e) kan deur die Kommissaris gewysig of teruggetrek word. (2) ’n Delegasie onthef die Kommissaris nie van die verantwoordelikheid vir die uitoefening van die gedelegeerde bevoegdheid of die uitvoering van die gedelegeerde plig nie. Deel D Magtiging om in regsgedinge op te tree Regsgedinge namens die Kommissaris 11. (1) Geen SAID-amptenaar anders as die Kommissaris of ’n SAID-amptenaar behoorlik deur die Kommissaris gemagtig, mag siviele stappe namens die Kommissaris instel of verdedig nie. (2) Vir die doeleindes van subartikel (1), word ’n SAID-amptenaar wie regsgedinge namens die Kommissaris instel of handelinge uitvoer waarop die Kommissaris in regsgedinge staatmaak, beskou as behoorlik daartoe gematig te wees, tensy die teendeel bewys word. (3) ’n Senior SAID-amptenaar kan ’n strafregtelike klag lê wat met ’n belastingmisdryf beskryf in artikel 235 verband hou. Reg op verskyning in gedinge 12. (1) Ondanks enige andersluidende bepaling in enige ander wet, kan ’n senior SAID-amptenaar namens SAID of die Kommissaris in gedinge in ’n Belastingwet bedoel, ex parte in ’n regter se kamers in die belastinghof of in enige Hoë Hof, verskyn. (2) ’n Senior SAID-amptenaar mag slegs in die belastinghof of Hoë Hof verskyn, indien die persoon— (a) (b) ’n advokaat is, behoorlik toegelaat kragtens— (i) die Wet op die Toelating van Advokate, 1964 (Wet No. 74 van 1964); of ’n Wet wat vir die toelating van advokate in ’n gebied in die Republiek (ii) voorsiening maak wat van krag gebly het uit hoofde van paragraaf 2 van Bylae 6 by die Grondwet van die Republiek van Suid-Afrika, 1996; of ’n prokureur is, behoortlik toegelaat en geregistreer is kragtens— (i) die Wet op Prokureurs, 1979 (Wet No. 53 van 1979); of (ii) ’n wet wat vir die toelating van prokureurs in ’n gebied in die Republiek voorsiening maak wat van krag gebly het uit hoofde van paragraaf 2 van Bylae 6 by die Grondwet van die Republiek van Suid-Afrika, 1996. 15 20 25 30 35 40 45 36 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part E Powers and duties of Minister Powers and duties of Minister 13. (1) The powers conferred and the duties imposed upon the Minister by or under the provisions of a tax Act may— (a) be exercised or performed by the Minister personally; and (b) except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury. (2) The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision of the Director-General. 5 10 Power of Minister to appoint Tax Ombud 14. (1) The Minister must appoint a person as Tax Ombud— for a term of three years, which term may be renewed; and (a) (b) under such conditions regarding remuneration and allowances as the Minister 15 may determine. (2) The person appointed under subsection (1) or (3) may be removed by the Minister for misconduct, incapacity or incompetence. (3) During a vacancy in the office of Tax Ombud, the Minister may designate a person in the office of the Tax Ombud to act as Tax Ombud. (4) No person may be designated in terms of subsection (3) as acting Tax Ombud for a period longer than 90 days at a time. (5) A person appointed as Tax Ombud— is accountable to the Minister; (a) (b) must have a good background in customer service as well as tax law; and (c) may not at any time during the preceding five years have been convicted (whether in the Republic or elsewhere) of— (i) theft, fraud, forgery or uttering a forged document, perjury, an offence under the Prevention and Combating of Corrupt Activities Act, 2004 (Act No. 12 of 2004); or (ii) any other offence involving dishonesty, for which the person has been sentenced to a period of imprisonment exceeding two years without the option of a fine or to a fine exceeding the amount prescribed in the Adjustment of Fines Act, 1991 (Act No. 101 of 1991). Part F Powers and duties of Tax Ombud Office of Tax Ombud 15. (1) The staff of the office of the Tax Ombud must be employed in terms of the SARS Act and be seconded to the office of the Tax Ombud at the request of the Tax Ombud in consultation with the Commissioner. (2) When the Tax Ombud is absent or otherwise unable to perform the functions of office, the Tax Ombud may designate another person in the office of the Tax Ombud as acting Tax Ombud. 20 25 30 35 40 (3) No person may be designated in terms of subsection (2) as acting Tax Ombud for 45 a period longer than 90 days at a time. (4) The expenditure connected with the functions of the office of the Tax Ombud is paid out of the funds of SARS. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 37 Wet No. 28 van 2011 Deel E Bevoegdhede en pligte van Minister Bevoegdhede en pligte van Minister 13. (1) Die bevoegdhede verleen en pligte opgelê aan die Minister deur of kragtens die bepalings van ’n Belastingwet kan— 5 (a) deur die Minister persoonlik uitgeoefen of uitgevoer word; en (b) behalwe vir die bevoegdhede kragtens artikels 14 en 257, deur die Minister aan die Adjunkminister of Direkteur-generaal van die Nasionale Tesourie, delegeer word. (2) Die Direkteur-generaal kan op sy of haar beurt die bevoegdhede en pligte deur die Minister aan die Direkteur-generaal gedelegeer aan ’n persoon onder die beheer, leiding en toesig van die Direkteur-generaal, delegeer. 10 Bevoegdheid van Minister om Belastingombud aan te stel 14. (1) Die Minister moet ’n persoon as Belastingombud aanstel— (a) vir ’n termyn van drie jaar, welke termyn hernu kan word; en (b) onderhewig aan die voorwaardes rakende vergoeding en toelaes deur die 15 Minister bepaal. (2) Die persoon kragtens subartikel (1) of (3) aangestel, kan deur die Minister as gevolg van wangedrag, ongeskiktheid of onbevoegdheid verwyder word. (3) Gedurende ’n vakature in die amp van Belastingombud, kan die Minister ’n 20 persoon in die amp van Belastingombud aanwys om as Belastingombud op te tree. (4) Geen persoon mag ingevolge subartikel (3) aangewys word om as waarnemende Belastingombud op te tree vir ’n tydperk langer as 90 dae op ’n slag nie. (5) ’n Persoon as Belastingombud aangestel— is aanspreeklik teenoor die Minister; (a) (b) moet oor ’n goeie agtergrond in verbruikersdiens sowel as belastingreg 25 beskik; en (c) mag nie op enige tydstip gedurende die voorafgaande vyf jaar (hetsy in die Republiek of elders) skuldig bevind gewees het nie aan— (i) diefstal, bedrog, vervalsing of uitgifte van ’n vervalsde dokument, meineed, ’n misdryf kragtens die Wet op die Voorkoming en Bestryding van Korrupte Bedrywighede, 2004 (Wet No. 12 van 2004); of (ii) enige ander misdryf wat met oneerlikheid verband hou, waarvoor die persoon tot gevangenisstraf gevonnis is vir ’n tydperk van meer as twee jaar, sonder die keuse van ’n boete, of ’n boete opgelê is wat die bedrag soos voorgeskryf ingevolge die Wet op die Aanpassing van Boetes, 1991 (Wet No. 101 van 1991), oorskry. Deel F Bevoegdhede en pligte van Belastingombud Kantoor van Belastingombud 15. (1) Die personeel van die kantoor van die Belastingombud moet ingevolge die SAID-Wet aangestel word en in oorleg met die Kommissaris aan die kantoor van die Belastingombud gesekondeer word. (2) Wanneer die Belastingombud afwesig is of anders nie in staat is om die werksaamhede van die amp te verrig nie, kan die Belastingombud ’n ander persoon in die kantoor van die Belastingombud aanwys as waarnemende Belastingombud. (3) Geen persoon mag ingevolge subartikel (2) vir ’n tydperk langer as 90 dae op ’n slag as waarnemende Belastingombud aangewys word nie. (4) Die uitgawes wat met die werksaamhede van die amp van die Belastingombud verband hou, word uit die fondse van SAID betaal. 30 35 40 45 50 38 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Mandate of Tax Ombud 16. (1) The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS. (2) In discharging his or her mandate, the Tax Ombud must— (a) review a complaint and, conciliation; if necessary, resolve it through mediation or (b) act independently in resolving a complaint; follow informal, fair and cost-effective procedures in resolving a complaint; (c) (d) provide information to a taxpayer about the mandate of the Tax Ombud and (e) (f) the procedures to pursue a complaint; facilitate access by taxpayers to complaint resolution mechanisms within SARS to address complaints; and identify and review systemic and emerging issues related to service matters or the application of the provisions of this Act or procedural or administrative provisions of a tax Act that impact negatively on taxpayers. Limitations on authority

Part

Part D

  1. 179

    Liability of third party appointed to satisfy tax debts

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    AI-assisted research summary: Section title only: liability of a third party appointed to satisfy tax debts.

    179. Liability of third party appointed to satisfy tax debts
  2. 180

    Liability of financial management for tax debts

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    AI-assisted research summary: Section title only: liability of financial management for tax debts.

    180. Liability of financial management for tax debts
  3. 181

    Liability of shareholders for tax debts

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    AI-assisted research summary: Section 181 is titled “Liability of shareholders for tax debts.”

    181. Liability of shareholders for tax debts
  4. 182

    Liability of transferee for tax debts

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    AI-assisted research summary: This section concerns a transferee’s liability for tax debts.

    182. Liability of transferee for tax debts
  5. 183

    Liability of person assisting in dissipation of assets

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    AI-assisted research summary: Section title: Liability of a person assisting in dissipation of assets.

    183. Liability of person assisting in dissipation of assets
  6. 184

    Recovery of tax debts from responsible third parties

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    AI-assisted research summary: Section 184 is titled “Recovery of tax debts from responsible third parties.”

    184. Recovery of tax debts from responsible third parties 35 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 15 Wet No. 28 van 2011 Deel B Betaling van belasting
  7. 162

    Vasstelling van tyd en wyse van betaling van belasting

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    AI-assisted research summary: This section concerns how and when tax must be paid.

    162. Vasstelling van tyd en wyse van betaling van belasting
  8. 164

    Betaling van belasting hangende beswaar of appèl

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    AI-assisted research summary: Section 164 concerns payment of tax while an objection or appeal is pending.

    164. Betaling van belasting hangende beswaar of appèl Deel C Belastingpligtigerekening en toedeling van betalings
  9. 165

    Belastingpligtigerekening

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    AI-assisted research summary: Section title only: Belastingpligtigerekening.

    165. Belastingpligtigerekening
  10. 166

    Toedeling van betalings

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    AI-assisted research summary: This section is titled “Toedeling van betalings” and sits under Part D, “Uitstel van betaling” (deferment of payment).

    166. Toedeling van betalings Deel D Uitstel van betaling
  11. 167

    Afbetalingsooreenkoms

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    AI-assisted research summary: This section is titled “Afbetalingsooreenkoms” (installment agreement).

    167. Afbetalingsooreenkoms
  12. 168

    Kriteria vir afbetalingsooreenkoms

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    AI-assisted research summary: This section is about the criteria for an installment agreement.

    168. Kriteria vir afbetalingsooreenkoms HOOFSTUK 11 VORDERING VAN BELASTING Deel A Algemeen
  13. 169

    Skuld aan SAID verskuldig

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    AI-assisted research summary: This section concerns debt owed to SAID.

    169. Skuld aan SAID verskuldig
  14. 170

    Bewys van aanslag

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    AI-assisted research summary: Section title: Proof of assessment.

    170. Bewys van aanslag
  15. 171

    Tydperk van beperking op invordering van belasting

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    AI-assisted research summary: This section is about the limitation period for collecting tax.

    171. Tydperk van beperking op invordering van belasting Deel B Vonnisprosedure Jurisdiksie van landdroshof in vonnisprosedure
  16. 172

    Aansoek om siviele vonnis vir invordering van belasting

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    AI-assisted research summary: This section is titled “Application for civil judgment for recovery of tax.”

    172. Aansoek om siviele vonnis vir invordering van belasting 173.
  17. 174

    Effek van verklaring by klerk of griffier ingedien

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    AI-assisted research summary: Heading only: “Effect of statement filed by clerk or registrar.”

    174. Effek van verklaring by klerk of griffier ingedien
  18. 175

    Wysiging van verklaring by klerk of griffier ingedien

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    AI-assisted research summary: Section 175 concerns amending a statement filed with the clerk or registrar.

    175. Wysiging van verklaring by klerk of griffier ingedien
  19. 176

    Terugtrekking van verklaring en herinstelling van verrigtinge

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    AI-assisted research summary: This provision is about withdrawing a declaration and reinstating proceedings.

    176. Terugtrekking van verklaring en herinstelling van verrigtinge Deel C Sekwestrasie, likwidasie- en deregistrasiestappe 177. 178. Instelling van sekwestrasie, likwidasie- of deregistrasiestappe Jurisdiksie van hof in sekwestrasie, likwidasie- of deregistrasiestappe Deel D Invordering van belastingskuld van derde partye
  20. 179

    Aanspreeklikheid van derde party aangestel om belastingskulde te betaal

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    AI-assisted research summary: 179. Aanspreeklikheid van derde party aangestel om belastingskulde te betaal

    179. Aanspreeklikheid van derde party aangestel om belastingskulde te betaal
  21. 180

    Aanspreeklikheid van finansiële bestuur vir belastingskulde

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    AI-assisted research summary: This section concerns financial management liability for tax debts.

    180. Aanspreeklikheid van finansiële bestuur vir belastingskulde
  22. 181

    Aanspreeklikheid van aandeelhouers vir belastingskulde

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    AI-assisted research summary: Section 181 concerns shareholders’ liability for tax debts.

    181. Aanspreeklikheid van aandeelhouers vir belastingskulde
  23. 182

    Aanspreeklikheid van oordragnemer vir belastingskulde

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    AI-assisted research summary: This section concerns a transferee’s liability for tax debts.

    182. Aanspreeklikheid van oordragnemer vir belastingskulde
  24. 183

    Aanspreeklikheid van persoon wat bystand verleen met die verkwisting van

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    AI-assisted research summary: This section heading refers to liability for a person who helps with the wasting of assets and recovery of tax debts from responsible third parties.

    183. Aanspreeklikheid van persoon wat bystand verleen met die verkwisting van bates Invordering van belastingskulde vanaf verantwoordelike derde partye 184. 5 10 15 20 25 30 35 40 16 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part E Assisting foreign governments
  25. 200

    Compromise of tax debt

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    AI-assisted research summary: This section concerns the compromise of tax debt.

    200. Compromise of tax debt
  26. 201

    Request by debtor for compromise of tax debt

    Verify source ↗

    AI-assisted research summary: Section 201 is titled “Request by debtor for compromise of tax debt.”

    201. Request by debtor for compromise of tax debt
  27. 202

    Consideration of request to compromise tax debt

    Verify source ↗

    AI-assisted research summary: This section concerns consideration of a request to compromise tax debt.

    202. Consideration of request to compromise tax debt
  28. 203

    Circumstances where not appropriate to compromise tax debt

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    AI-assisted research summary: This section concerns when it is not appropriate to compromise tax debt.

    203. Circumstances where not appropriate to compromise tax debt
  29. 204

    Procedure for compromise of tax debt

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    AI-assisted research summary: This section concerns the procedure for compromising tax debt.

    204. Procedure for compromise of tax debt
  30. 205

    SARS not bound by compromise of tax debt

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    AI-assisted research summary: Section title only: SARS is not bound by a compromise of tax debt.

    205. SARS not bound by compromise of tax debt 5 10 15 20 25 30 35 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 17 Wet No. 28 van 2011 Deel E Bystand aan buitelandse regerings 185. Invordering van belasting namens buitelandse regerings Deel F Regsmiddels met betrekking tot buitelandse bates 5
  31. 186

    Verpligte repatriasie van buitelandse bates van belastingpligtige

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    AI-assisted research summary: A taxpayer must repatriate foreign assets.

    186. Verpligte repatriasie van buitelandse bates van belastingpligtige HOOFSTUK 12 RENTE
  32. 187

    Algemene rente reëls

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    AI-assisted research summary: This section is titled general interest rules.

    187. Algemene rente reëls
  33. 188

    Tydperk waartydens rente oploop

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    AI-assisted research summary: This section concerns the period during which interest accrues.

    188. Tydperk waartydens rente oploop
  34. 189

    Koers waarteen rente gehef word

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    AI-assisted research summary: This section is titled “Koers waarteen rente gehef word” and sits in Chapter 13 on refunds.

    189. Koers waarteen rente gehef word HOOFSTUK 13 TERUGBETALINGS
  35. 190

    Terugbetalings van oorbetalings

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    AI-assisted research summary: This section concerns repayments of overpayments.

    190. Terugbetalings van oorbetalings
  36. 191

    Terugbetalings onderhewig aan verrekening en uitstel

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    AI-assisted research summary: Section 191 concerns repayments subject to set-off and deferment.

    191. Terugbetalings onderhewig aan verrekening en uitstel HOOFSTUK 14 AFSKRYF OF TOEGEWING VAN BELASTINGSKULDE Deel A Algemene bepalings
  37. 192

    Woordomskrywing

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    AI-assisted research summary: Section 192 is titled “Woordomskrywing” (word definition).

    192. Woordomskrywing
  38. 193

    Doel van Hoofstuk

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    AI-assisted research summary: This section states the purpose of the chapter.

    193. Doel van Hoofstuk
  39. 194

    Toepassing van Hoofstuk

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    AI-assisted research summary: This section is titled as applying Chapter Part B on the temporary writing off of tax debt.

    194. Toepassing van Hoofstuk Deel B Tydelike afskrywing van belastingskuld
  40. 195

    Tydelike afskrywing van belastingskuld

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    AI-assisted research summary: This section concerns the temporary write-off of tax debt.

    195. Tydelike afskrywing van belastingskuld
  41. 196

    Belastingskuld onekonomies om voort te sit

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    AI-assisted research summary: Section heading about the permanent write-off of tax debt.

    196. Belastingskuld onekonomies om voort te sit Deel C Permanente afskrywing van belastingskuld
  42. 197

    Permanente afskrywing van belastingskuld

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    AI-assisted research summary: Section 197 concerns permanent write-off of tax debt.

    197. Permanente afskrywing van belastingskuld
  43. 198

    Belastingskuld regtens oninvorderbaar

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    AI-assisted research summary: Section 198 concerns tax debt that is legally uncollectible.

    198. Belastingskuld regtens oninvorderbaar
  44. 199

    Prosedure vir afskrywing van belastingskuld

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    AI-assisted research summary: This section concerns the procedure for writing off tax debt.

    199. Prosedure vir afskrywing van belastingskuld Deel D Toegewing van belastingskuld
  45. 200

    Toegewing van belastingskuld

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    AI-assisted research summary: Section 200: concession of tax debt.

    200. Toegewing van belastingskuld
  46. 201

    Versoek deur skuldenaar om belastingskuld toe te gee

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    AI-assisted research summary: This section concerns a debtor’s request about acknowledging a tax debt.

    201. Versoek deur skuldenaar om belastingskuld toe te gee
  47. 202

    Oorweging van versoek om belastingskuld toe te gee

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    AI-assisted research summary: This section concerns considering a request about tax debt.

    202. Oorweging van versoek om belastingskuld toe te gee
  48. 203

    Omstandighede waar toegewing van belastingskuld nie toepaslik is nie

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    AI-assisted research summary: This section concerns circumstances where a concession or remission of tax debt does not apply.

    203. Omstandighede waar toegewing van belastingskuld nie toepaslik is nie
  49. 204

    Prosedure vir toegewing van belastingskuld

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    AI-assisted research summary: This section concerns the procedure for granting tax debt relief.

    204. Prosedure vir toegewing van belastingskuld
  50. 205

    SAID nie gebonde deur toegewing van belastingskuld

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    AI-assisted research summary: Section 205 concerns whether SAID is bound by a waiver of tax debt.

    205. SAID nie gebonde deur toegewing van belastingskuld 10 15 20 25 30 35 18 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part E Records and reporting
  51. 214

    Procedures for imposing penalty

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    AI-assisted research summary: This section is about procedures for imposing a penalty.

    214. Procedures for imposing penalty
  52. 215

    Procedure to request remittance of penalty

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    AI-assisted research summary: This section is about the procedure for requesting remittance of a penalty.

    215. Procedure to request remittance of penalty Part E Remedies

Part

Part E

  1. 185

    Tax recovery on behalf of foreign governments

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    AI-assisted research summary: This section is titled “Tax recovery on behalf of foreign governments.”

    185. Tax recovery on behalf of foreign governments Part F Remedies with respect to foreign assets
  2. 206

    Register of tax debts written off or compromised

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    AI-assisted research summary: This section concerns a register of tax debts written off or compromised.

    206. Register of tax debts written off or compromised
  3. 207

    Reporting by Commissioner of tax debts written off or compromised

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    AI-assisted research summary: This section is about reporting by the Commissioner of tax debts that were written off or compromised.

    207. Reporting by Commissioner of tax debts written off or compromised CHAPTER 15 ADMINISTRATIVE NON-COMPLIANCE PENALTIES
  4. 216

    Remittance of penalty for failure to register

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    AI-assisted research summary: This section concerns remittance of a penalty for failure to register.

    216. Remittance of penalty for failure to register
  5. 217

    Remittance of penalty for nominal or first incidence of non-compliance

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    AI-assisted research summary: This section concerns remittance of a penalty for nominal or first non-compliance.

    217. Remittance of penalty for nominal or first incidence of non-compliance
  6. 218

    Remittance of penalty in exceptional circumstances

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    AI-assisted research summary: Section 218 concerns remittance of a penalty in exceptional circumstances.

    218. Remittance of penalty in exceptional circumstances
  7. 219

    Penalty incorrectly assessed

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    AI-assisted research summary: Penalty incorrectly assessed.

    219. Penalty incorrectly assessed
  8. 220

    Objection and appeal against decision not to remit penalty

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    AI-assisted research summary: This section is about objecting to and appealing a decision not to remit a penalty.

    220. Objection and appeal against decision not to remit penalty CHAPTER 16 UNDERSTATEMENT PENALTY Part A Imposition of understatement penalty

Part

Part F

  1. 186

    Compulsory repatriation of foreign assets of taxpayer

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    AI-assisted research summary: This provision is titled “Compulsory repatriation of foreign assets of taxpayer.”

    186. Compulsory repatriation of foreign assets of taxpayer CHAPTER 12 INTEREST
  2. 17

    The Tax Ombud may not review—

    Verify source ↗

    AI-assisted research summary: The Tax Ombud may not review certain tax legislation, policy, tax court, or appeal matters, but may review issues within mandate when a taxpayer requests it and complaints procedures have been exhausted unless compelling circumstances exist.

    17. The Tax Ombud may not review— legislation or tax policy; (a) (b) SARS policy or practice generally prevailing, other than to the extent that it relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS; a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or (c) (d) a decision of, proceeding in or matter before the tax court. Review of complaint 18. (1) The Tax Ombud may review any issue within the Tax Ombud’s mandate on receipt of a request from a taxpayer. (2) The Tax Ombud may— (a) determine how a review is to be conducted; and (b) determine whether a review should be terminated before completion. (3) In exercising the discretion set out in subsection (2), the Tax Ombud must consider such factors as— (a) (b) the age of the request or issue; the amount of time that has elapsed since the requester became aware of the issue; the nature and seriousness of the issue; the question of whether the request was made in good faith; and the findings of other redress mechanisms with respect to the request. (4) The Tax Ombud may only review a request if the requester has exhausted the available complaints resolution mechanisms in SARS, unless there are compelling circumstances for not doing so. (c) (d) (e) 5 10 15 20 25 30 35 40 (5) To determine whether there are compelling circumstances, the Tax Ombud must consider factors such as whether— the request raises systemic issues; (a) (b) exhausting the complaints resolution mechanisms will cause undue hardship 45 (c) to the requester; or exhausting the complaints resolution mechanisms is unlikely to produce a result within a period of time that the Tax Ombud considers reasonable. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 39 Wet No. 28 van 2011 Mandaat van Belastingombud 16. (1) Die mandaat van die Belastingombud is om enige klagte deur ’n belastingpligtige aangaande ’n diensaangeleentheid of ’n prosedure- of administratiewe aangeleentheid wat voortspruit uit die toepassing van die bepalings van ’n Belastingwet deur SAID, te oorweeg te beredder. (2) In die uitvoering van sy of haar mandaat, moet die Belastingombud— ’n klagte oorweeg en, indien nodig, dit deur bemiddeling of versoening oplos; (a) (b) onafhanklik optree in die oplossing van ’n klagte; (c) informele, regverdige en kostedoeltreffende prosedures volg in die oplossing van die klagte; inligting aan die belastingpligtige voorsien aangaande die mandaat van die Belastingombud en die prosedures om ’n klagte voort te sit; toegang deur belastingpligtiges tot klagte oplossingsmeganismes binne SAID, om klagtes te beredder, vergemaklik; en sistemiese kwessies en kwessies wat opduik wat op diensaangeleenthede betrekking het of die toepassing van die bepalings van hierdie Wet of prosedure- of administratiewe bepalings van ’n Belastingwet wat negatief op belastingpligtiges inwerk, identifiseer en oorweeg. (d) (e) (f) Beperkings op gesag
  3. 17

    Die Belastingombud mag nie—

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    AI-assisted research summary: The Tax Ombud may not consider certain categories of matters, can consider complaints within its mandate subject to conditions, must report to the Minister and Commissioner, must resolve issues where possible, and must keep some information confidential.

    17. Die Belastingombud mag nie— (a) wetgewing of belastingbeleid; (b) SAID-beleid of algemeen heersende belastingpraktyk, uitgesonderd in die mate waarin dit betrekking het op ’n diensaangeleentheid of ’n prosedure- of administratiewe aangeleentheid wat ontstaan uit die toepassing van die bepalings van ’n Belastingwet deur SAID; ’n aangeleentheid onderhewig aan beswaar en appèl kragtens ’n Belastingwet, behalwe ’n administratiewe aangeleentheid wat met daardie beswaar of appèl verband hou; of ’n beslissing van, stappe in of ’n aangeleentheid voor die belastinghof, (c) (d) oorweeg nie. Oorweging van klagte 18. (1) Die Belastingombud kan enige kwessie binne die Belastingombud se mandaat oorweeg by ontvangs van ’n versoek deur ’n belastingpligte. (2) Die Belastingombud kan— (a) bepaal hoe ’n ondersoek moet plaasvind; en (b) bepaal of ’n ondersoek gestaak moet word voor voltooiing. 5 10 15 20 25 30 35 (3) In die uitoefening van die diskresie in subartikel (2) uiteengesit, moet die Belastingombud sekere faktore soos— (a) die ouderdom van die versoek of kwessie; (b) die hoeveelheid tyd wat verloop het sedert die versoeker van die kwessie 40 bewus geword het; (c) die aard en erns van die kwessie; (d) die vraag of die versoek te goeder trou gemaak is; en (e) die bevindinge van ander verligtingsmeganismes met betrekking tot die versoek, in ag neem. 45 (4) Die Belastingombud kan slegs ’n versoek oorweeg indien die versoeker al die beskikbare klagte oplossingsmeganismes in SAID gebruik het, tensy daar gebiedende omstandighede is om dit nie te doen nie. (5) Om te bepaal of daar gebiedende omstandighede bestaan, moet die 50 Belastingombud faktore in ag neem soos of— (a) die versoek sistemiese kwessies aantoon; (b) om die klagte-oplossingsmeganismes te gebruik oormatige ontbering vir die versoeker sal veroorsaak; of (c) dit onwaarskynlik is dat die gebruik van die klagte-oplossingsmeganismes ’n resultaat tot gevolg sal hê binne ’n tydperk wat die Belastingombud as redelik beskou. 55 40 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 (6) The Tax Ombud must inform the requester of the results of the review or any action taken in response to the request, but at the time and in the manner chosen by the Tax Ombud. Reports by Tax Ombud 19. (1) The Tax Ombud must— (a) (b) report directly to the Minister; submit an annual report to the Minister within five months of the end of SARS’ financial year; and submit a report to the Commissioner quarterly or at such other intervals as may be agreed. (2) The reports must— (c) 5 10 (a) contain a summary of at least ten of the most serious issues encountered by taxpayers and identified systemic and emerging issues referred to in section 16(2)(f), including a description of the nature of the issues; (b) contain an inventory of the issues described in subparagraph (a) for which— 15 (i) action has been taken and the result of such action; (ii) action remains to be completed and the period during which each item has remained on such inventory; or (iii) no action has been taken, the period during which each item has remained on such inventory and the reasons for the inaction; and contain recommendations for such administrative action as may be appropri- ate to resolve problems encountered by taxpayers. (c) (3) The Minister must table the annual report of the Tax Ombud in the National Assembly. Resolution and recommendations 20. (1) The Tax Ombud must attempt to resolve all issues within the Tax Ombud’s mandate at the level at which they can most efficiently and effectively be resolved and must, in so doing, communicate with SARS officials identified by SARS. (2) The Tax Ombud’s recommendations are not binding on taxpayers or SARS. Confidentiality 21. (1) The provisions of Chapter 6 apply with the changes required by the context for the purpose of this Part. (2) SARS must allow the Tax Ombud access to information in the possession of SARS that relates to the Tax Ombud’s powers and duties under this Act. (3) The Tax Ombud and any person acting on the Tax Ombud’s behalf may not disclose information of any kind that is obtained by or on behalf of the Tax Ombud, or prepared from information obtained by or on behalf of the Tax Ombud, to SARS, except to the extent required for the purpose of the performance of functions and duties under this Part. CHAPTER 3 REGISTRATION Registration requirements 22. (1) A person— (a) obliged to apply to; or (b) who may voluntarily, register with SARS under a tax Act must do so in terms of the requirements of this Chapter or, if applicable, the relevant tax Act. (2) A person referred to in subsection (1) must— 20 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 41 Wet No. 28 van 2011 (6) Die Belastingombud moet die versoeker inlig oor die uitkoms van die ondersoek of enige stappe geneem in reaksie op die versoek, maar op die tyd en op die wyse soos deur die Belastingombud gekies. Verslae deur Belastingombud 19. (1) Die Belastingombud moet— (a) direk aan die Minister verslag doen; (b) binne vyf maande na die einde van SAID se finansiële jaar, ’n jaarverslag aan die Minister voorlê; en (c) driemaandeliks of binne die ander tussenposes soos ooreengekom, ’n verslag aan die Kommissaris voorlê. (2) Die verslae moet— (a) (b) ’n opsomming bevat van ten minste tien van die mees ernstigste kwessies ondervind deur belastingpligtiges en geïdentifiseerde sistemiese en kwessies wat opduik soos bedoel in artikel 16(2)(f), ingesluit ’n beskrywing van die aard van die kwessies; ’n inventaris bevat van die kwessies beskryf in subparagraaf (a) ten opsigte waarvan— (i) (ii) stappe geneem is en die uitkoms van sodanige stappe; stappe nog voltooi moet word en die tydperk waartydens elke item op sodanige inventaris gebly het; of (iii) geen stappe geneem is nie, die tydperk waartydens elke item op sodanige inventaris gebly het en die redes vir die gebrek aan stappe; en 5 10 15 20 (c) aanbevelings bevat vir die administratiewe stappe wat probleme deur belastingpligtiges ondervind, op te los. toepaslik is om (3) Die Minister moet die jaarverslag van die Belastingombud in die Nasionale 25 Vergadering, ter tafel lê. Oplossing en aanbevelings 20. (1) Die Belastingombud moet probeer om alle kwessies binne die Belastingombud se mandaat op te los, op die vlak waar dit op die effektiefste en doeltreffendste wyse opgelos kan word en moet ter uitvoering daarvan kommunikeer met die SAID- amptenare aangewys deur SAID. (2) Die Belastingombud se aanbevelings is nie op belastingpligtiges of SAID bindend 30 nie. Vertroulikheid 21. (1) Die bepalings van Hoofstuk 6 is met die veranderinge deur die konteks vereis 35 vir die doeleinde van hierdie Deel, van toepassing. (2) SAID moet die Belastingombud toegang tot inligting in SAID se besit verleen insover dit op die bevoegdhede en pligte van die Belastingombud kragtens hierdie Wet betrekking het. (3) Die Belastingombud en enige persoon wat namens die Belastingombud optree mag nie inligting van enige aard wat deur of namens die Belastingombud verkry is, of saamgestel is uit inligting deur of namens die Belastingombud verkry, aan SAID openbaar nie, behalwe in die mate nodig vir die doeleindes van die uitvoering van die werksaamhede en pligte kragtens hierdie Deel. HOOFSTUK 3 REGISTRASIE Registrasievereistes 22. (1) ’n Persoon wat— (a) verplig is om aansoek te doen om by SAID te registreer; of (b) vrywilliglik by SAID kan registreer, kragtens ’n Belastingwet, moet so maak ingevolge die vereistes van hierdie Hoofstuk of, indien van toepassing, die tersaaklike Belastingwet. (2) ’n Persoon bedoel in subartikel (1) moet— 40 45 50 42 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 (a) apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed form and manner; (b) apply for registration for one or more taxes in the prescribed form and manner; and (c) provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes. (3) A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure— (a) proper identification of the person; or (b) counteracting identity theft or fraud. (4) A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied for registration until all the particulars and documents have been provided to SARS. (5) Where a taxpayer that is obliged to register with SARS under a tax Act fails to do so, SARS may register the taxpayer for one or more tax types as is appropriate under the circumstances. 5 10 15 Communication of changes in particulars

Part

CHAPTER 12

  1. 187

    General interest rules

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    AI-assisted research summary: General interest rules.

    187. General interest rules
  2. 188

    Period over which interest accrues

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    AI-assisted research summary: This section is titled “Period over which interest accrues.”

    188. Period over which interest accrues
  3. 189

    Rate at which interest is charged

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    AI-assisted research summary: This section is titled “Rate at which interest is charged” under Chapter 13 (Refunds).

    189. Rate at which interest is charged CHAPTER 13 REFUNDS

Part

CHAPTER 13

  1. 190

    Refunds of excess payments

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    AI-assisted research summary: This section concerns refunds of excess payments.

    190. Refunds of excess payments
  2. 191

    Refunds subject to set-off and deferral

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    AI-assisted research summary: This section is titled “Refunds subject to set-off and deferral.”

    191. Refunds subject to set-off and deferral CHAPTER 14 WRITE OFF OR COMPROMISE OF TAX DEBTS Part A General provisions

Part

Part A

  1. 193

    Purpose of Chapter

    Verify source ↗

    AI-assisted research summary: This section states the chapter’s purpose.

    193. Purpose of Chapter
  2. 194

    Application of Chapter

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    AI-assisted research summary: This section says Chapter Part B on temporary write-off of tax debt applies.

    194. Application of Chapter Part B Temporary write off of tax debt
  3. 222

    Understatement penalty

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    AI-assisted research summary: Section 222 is titled “Understatement penalty.”

    222. Understatement penalty
  4. 223

    Understatement penalty percentage table

    Verify source ↗

    AI-assisted research summary: This section is titled “Understatement penalty percentage table.”

    223. Understatement penalty percentage table
  5. 224

    Objection and appeal against decision not to remit understatement penalty

    Verify source ↗

    AI-assisted research summary: This section is titled “Objection and appeal against decision not to remit understatement penalty.”

    224. Objection and appeal against decision not to remit understatement penalty 5 10 15 20 25 30 35 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 19 Wet No. 28 van 2011 Deel E Rekords en verslagdoening
  6. 206

    Register van belastingskulde afgeskryf of toegegee

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    AI-assisted research summary: This section concerns a register of tax debts that are written off or conceded.

    206. Register van belastingskulde afgeskryf of toegegee
  7. 207

    Verslagdoening deur Kommissaris oor belastingskulde afgeskryf of toegegee

    Verify source ↗

    AI-assisted research summary: Section 207 is a heading about the Commissioner reporting on tax debts written off or remitted.

    207. Verslagdoening deur Kommissaris oor belastingskulde afgeskryf of toegegee HOOFSTUK 15 ADMINISTRATIEWE NIENAKOMINGSBOETES
  8. 209

    Doel van Hoofstuk

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    AI-assisted research summary: This section states the purpose of the chapter and identifies Part A as General and Part B as Fixed amount penalties.

    209. Doel van Hoofstuk Deel A Algemeen Deel B Vastebedragboetes
  9. 210

    Nienakoming onderhewig aan boete

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    AI-assisted research summary: This section is titled “Nienakoming onderhewig aan boete” and indicates that non-compliance is subject to a fine.

    210. Nienakoming onderhewig aan boete
  10. 211

    Vastebedragboetetabel

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    AI-assisted research summary: This section is a fixed penalty table.

    211. Vastebedragboetetabel
  11. 212

    Rapporteerbare reëling boete

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    AI-assisted research summary: This provision is titled “Reportable arrangement penalty” and refers to a percentage-based penalty section.

    212. Rapporteerbare reëling boete Deel C Persentasiegebaseerde boete
  12. 213

    Oplegging van persentasiegebaseerde boete

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    AI-assisted research summary: This section is titled as a procedure for imposing a percentage-based fine.

    213. Oplegging van persentasiegebaseerde boete Deel D Prosedure
  13. 214

    Prosedures vir oplegging van boete

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    AI-assisted research summary: Section 214 concerns the procedures for imposing a fine.

    214. Prosedures vir oplegging van boete
  14. 215

    Prosedure vir versoek om kwytskelding van boete

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    AI-assisted research summary: This section covers the procedure for requesting a fine waiver.

    215. Prosedure vir versoek om kwytskelding van boete Deel E Regsmiddels
  15. 216

    Kwytskelding van boete vir versuim om te registreer

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    AI-assisted research summary: This section concerns waiver of a fine for failure to register.

    216. Kwytskelding van boete vir versuim om te registreer
  16. 217

    Kwytskelding van boete vir geringe of eerste geval van nienakoming

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    AI-assisted research summary: This section concerns waiving a fine for a minor or first case of noncompliance.

    217. Kwytskelding van boete vir geringe of eerste geval van nienakoming
  17. 218

    Kwytskelding van boete in buitengewone omstandighede

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    AI-assisted research summary: Section heading about waiving a fine in extraordinary circumstances.

    218. Kwytskelding van boete in buitengewone omstandighede
  18. 219

    Boete foutiewelik aangeslaan

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    AI-assisted research summary: Section title about a fine being wrongly levied.

    219. Boete foutiewelik aangeslaan
  19. 220

    Beswaar en appèl teen besluit om boete nie kwyt te skeld nie

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    AI-assisted research summary: Heading for a provision about objections and appeals against a decision not to remit a fine.

    220. Beswaar en appèl teen besluit om boete nie kwyt te skeld nie HOOFSTUK 16 ONDERSTELLINGSBOETE Deel A Oplegging van onderstellingsboete
  20. 221

    Woordomskrywing

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    AI-assisted research summary: This section is titled “Woordomskrywing” (word definitions).

    221. Woordomskrywing
  21. 222

    Onderstellingsboete

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    AI-assisted research summary: 222. Onderstellingsboete

    222. Onderstellingsboete
  22. 223

    Onderstellingsboete persentasietabel

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    AI-assisted research summary: This provision is titled “Onderstellingsboete persentasietabel.”

    223. Onderstellingsboete persentasietabel
  23. 224

    Beswaar en appèl teen besluit om onderstellingsboete nie kwyt te skeld nie

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    AI-assisted research summary: This section concerns objections and appeals against a decision not to waive an understatement penalty.

    224. Beswaar en appèl teen besluit om onderstellingsboete nie kwyt te skeld nie 5 10 15 20 25 30 35 20 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Part B Voluntary disclosure programme
  24. 2

    The purpose of this Act is to ensure the effective and efficient collection of tax by—

    Verify source ↗

    AI-assisted research summary: This provision says the Act’s purpose is to support effective tax collection and that SARS administers the Act under the Commissioner’s control or direction.

    2. The purpose of this Act is to ensure the effective and efficient collection of tax by— (a) aligning the administration of the tax Acts to the extent practically possible; (b) prescribing the rights and obligations of taxpayers and other persons to whom 20 this Act applies; (c) prescribing the powers and duties of persons engaged in the administration of a tax Act; and (d) generally giving effect to the objects and purposes of tax administration. Administration of tax Acts 25 3. (1) SARS is responsible for the administration of this Act under the control or direction of the Commissioner. (2) Administration of a tax Act means to— (a) obtain full information in relation to— (i) anything that may affect the liability of a person for tax in respect of a 30 previous, current or future tax period; (ii) a taxable event; or (iii) the obligation of a person (whether personally or on behalf of another person) to comply with a tax Act; (b) ascertain whether a person has filed or submitted correct returns, information 35 or documents in compliance with the provisions of a tax Act; establish the identity of a person for purposes of determining liability for tax; (c) (d) determine the liability of a person for tax; collect tax and refund tax overpaid; (e) investigate whether an offence has been committed in terms of a tax Act, and, (f) if so— (i) (ii) to lay criminal charges; and to provide the assistance that is reasonably required for the investigation and prosecution of tax offences or related common law offences; 40 (g) enforce SARS’ powers and duties under a tax Act to ensure that an obligation 45 imposed by or under a tax Act is complied with; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 29 Wet No. 28 van 2011 ‘‘verminderde aanslag’’ is ’n aanslag bedoel in artikel 93; ‘‘verteenwoordigende beplastingpligtige’’ die betekenis in artikel 153(1), daaraan geheg; ‘‘voorgeskrewe koers’’ die betekenis in artikel 189(3) daaraan geheg; ‘‘voorsittende beampte’’ die persoon bedoel in artikel 50(1); ‘‘Wet op Belasting op Oordrag van Sekuriteite’’ die Wet op Belasting op Oordrag van Sekuriteite, 2007 (Wet No. 25 van 2007); ‘‘Wet op Belasting van Toegevoegde Waarde’’ die Wet op Belasting van Toegevoegde Waarde, 1991 (Wet No. 89 van 1991); ‘‘Wet op Bevordering van Toegang tot Inligting’’ die Wet op Bevordering van Toegang tot Inligting, 2000 (Wet No. 2 van 2000); ‘‘Wet op die Administrasie van Belasting op Oordrag van Sekuriteite’’ die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007 (Wet No. 26 van 2007); en ‘‘Wet op Hereregte’’ die Wet op Hereregte, 1949 (Wet No. 40 van 1949). HOOFSTUK 2 ALGEMENE ADMINISTRASIE BEPALINGS Deel A Algemene bepalings Doel van Wet 5 10 15 20
  25. 2

    Die doel van hierdie Wet is om die effektiewe en doeltreffende invordering van

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    AI-assisted research summary: This section says SARS administers the Act under the Commissioner’s control, the Act applies to people who must comply with a tax Act, and SARS has certain powers for international tax requests and administration.

    2. Die doel van hierdie Wet is om die effektiewe en doeltreffende invordering van belasting te verseker, deur— (a) die administrasie van die Belastingwette sover, prakties moontlik, in ooreenstemming met mekaar te bring; (b) die regte en verpligtinge van belastingpligtiges en ander persone op wie 25 hierdie Wet van toepassing is, te bepaal; (c) die bevoegdhede en pligte van persone betrokke by die administrasie van ’n Belastingwet, te bepaal; en (d) oor die algemeen uitvoering te gee aan die oogmerke en doelstellings van belastingadministrasie. Administrasie van Belastingwette 3. (1) SAID is verantwoordelik vir die administrasie van hierdie Wet onder die beheer en leiding van die Kommissaris. (2) Administrasie van ’n Belastingwet beteken om— (a) volledige inligting te verkry met betrekking tot— (i) enigiets wat die aanspreeklikheid van ’n persoon vir belasting ten opsigte van ’n vorige, huidige of toekomstige belastingtydperk kan beïnvloed; ’n belasbare gebeurtenis; of (ii) (iii) die verpligting van ’n persoon (hetsy persoonlik of namens ’n ander persoon) om die bepalings van ’n Belastingwet na te kom; (b) vas te stel of ’n persoon die korrekte opgawes, inligting of dokumente ter nakoming van die bepalings van ’n Belastingwet ingedien of verskaf het; (c) die identiteit van ’n person vas te stel vir die doeleindes van die bepaling van aanspreeklikheid vir belasting; (d) die aanspreeklikheid van ’n persoon vir belasting te bepaal; (e) belasting in te vorder en belasting wat te veel betaal is, terug te betaal; (f) ondersoek in te stel of ’n misdryf ingevolge ’n Belastingwet gepleeg is, en, indien wel— (i) om strafregtelike aanklagte in te bring; en (ii) om die bystand te verleen wat redelikerwys benodig word vir die ondersoek en vervolging van belastingmisdrywe of verbandhoudende gemeenregtelike misdrywe; (g) SAID se bevoegdhede en pligte kragtens ’n Belastingwet af te dwing om te verseker dat ’n verpligting deur of kragtens ’n Belastingwet opgelê, nagekom word; 30 35 40 45 50 55 30 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 (h) perform any other administrative function necessary to carry out the (i) provisions of a tax Act; and give effect to the obligation of the Republic to provide assistance under an international tax agreement. (3) If SARS has, in accordance with an international tax agreement, received a request 5 for— (a) (b) (c) information, SARS may obtain the information requested for transmission to the competent authority of the other country as if it were relevant material required for purposes of a tax Act and must treat the information obtained as if it were taxpayer information; the conservancy or the collection of an amount alleged to be due by a person under the tax laws of the requesting country, SARS may deal with the request under the provisions of section 185; or the service of a document which emanates from the requesting country, SARS may effect service of the document as if it were a notice, document or other communication required under a tax Act to be issued, given, sent or served by SARS. 10 15 Application of Act 4. (1) This Act applies to every person who is liable to comply with a provision of a tax Act (whether personally or on behalf of another person) and binds SARS. 20 (2) If this Act is silent with regard to the administration of a tax Act and it is specifically provided for in the relevant tax Act, the provisions of that tax Act apply. (3) In the event of any inconsistency between this Act and another tax Act, the other Act prevails. Practice generally prevailing 5. (1) A practice generally prevailing is a practice set out in an official publication regarding the application or interpretation of a tax Act. (2) Despite any provision to the contrary contained in a tax Act, a practice generally prevailing set out in an official publication, other than a binding general ruling, ceases to be a practice generally prevailing if— (a) the provision of the tax Act that is the subject of the official publication is repealed or amended to an extent material to the practice, from the date the repeal or amendment becomes effective; (b) a court overturns or modifies an interpretation of the tax Act which is the subject of the official publication to an extent material to the practice from the date of judgment, unless— (i) (ii) the decision is under appeal; the decision is fact-specific and the general interpretation upon which the official publication was based is unaffected; or the reference to the interpretation upon which the official publication was based was obiter dicta; or (iii) (c) the official publication is withdrawn or modified by the Commissioner, from the date of the official publication of the withdrawal or modification. (3) A binding general ruling ceases to be a practice generally prevailing in the circumstances described in section 85 or 86. Part B Powers and duties of SARS and SARS officials Powers and duties 6. (1) The powers and duties of SARS under this Act may be exercised for purposes of the administration of a tax Act. 25 30 35 40 45 50 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 31 Wet No. 28 van 2011 (h) enige ander administratiewe funksie te verrig wat nodig is om die bepalings (i) van ’n Belastingwet uit te voer; en uitvoering te gee aan die verpligting van die Republiek om bystand te verleen kragtens ’n internasionale belastingooreenkoms. (3) Indien SAID ingevolge ’n internasionale belastingooreenkoms ’n versoek 5 ontvang het vir— (a) inligting, kan SAID die inligting aangevra verkry vir versending aan die bevoegde gesag van die ander land asof dit tersaaklike materiaal is benodig vir die doeleindes van ’n Belastingwet en moet die inligting verkry hanteer word asof dit belastingpligtige-inligting is; (b) die bewaring of die invordering van ’n bedrag beweer verskuldig te wees deur ’n persoon kragtens belastingwette van die versoekende land, kan SAID met die versoek kragtens die bepalings van artikel 185 handel; of (c) die betekening van ’n dokument wat van die versoekende land afkomstig is, kan SAID betekening van die dokument uitvoer asof dit ’n kennisgewing, dokument of ander kommunikasie is wat kragtens ’n Belastingwet deur SAID uitgereik, gegee, gestuur of beteken moet word. 10 15 Toepassing van Wet 4. (1) Hierdie Wet is van toepassing op elke persoon wat verantwoordelik is om ’n bepaling van ’n Belastingwet (hetsy persoonlik of namens ’n ander persoon) na te kom en bind SAID. 20 (2) Indien hierdie Wet nie met die administrasie van ’n Belastingwet handel nie en daar word spesifiek daarvoor voorsiening gemaak in die betrokke Belastingwet, geld die bepalings van daardie Belastingwet. (3) In geval van enige teenstrydigheid tussen hierdie Wet en ’n ander Belastingwet, 25 geld die ander Wet. Algemeen heersende praktyk 5. (1) ’n Algemeen heersende praktyk is ’n praktyk uiteengesit in ’n amptelike publikasie aangaande die toepassing of uitleg van ’n Belastingwet. (2) Ondanks enige andersluidende bepalings vervat in ’n Belastingwet, hou ’n algemeen heersende praktyk uiteengesit in ’n amptelike publikasie, uitgesonderd ’n bindende algemene beslissing, op om ’n algemeen heersende praktyk te wees indien— (a) die bepaling in die Belastingwet, wat die onderwerp is van die amptelike publikasie herroep of gewysig word in ’n mate wesenlik tot die praktyk, vanaf die datum waarop die herroepping of wysiging in werking tree; ’n hof die uitleg van die Belastingwet wat die onderwerp van die amptelike publikasie is, in ’n mate wesentlik tot die praktyk, omverwerp of wysig, vanaf die datum van uitspraak, tensy— (i) die besluit onder appèl is; (ii) die besluit feite spesifiek is en die algemene uitleg waarop die amptelike (b) publikasie gebaseer is, onaangetas is; of (iii) die verwysiging na die uitleg waarop die amptelike publikasie gebaseer is obiter dicta was; of (c) die amptelike publikasie deur die Kommissaris teruggetrek of gewysig word, vanaf die datum van die amptelike publikasie van die terugtrekking of wysiging. (3) ’n Bindende algemene beslissing hou op om ’n algemeen heersende praktyk te wees onder die omstandighede beskryf in artikel 85 of 86. Deel B Bevoegdhede en pligte van SAID en SAID-amptenare Bevoegdhede en pligte 6. (1) Die bevoegdhede en pligte van SAID kragtens hierdie Wet kan uitgeoefen word vir die doeleindes van die administrasie van ’n Belastingwet. 30 35 40 45 50 32 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 (2) Powers and duties which are assigned to the Commissioner by this Act must be exercised by the Commissioner personally but he or she may delegate such powers and duties in accordance with section 10. (3) Powers and duties required by this Act to be exercised by a senior SARS official must be exercised by— the Commissioner; (a) (b) a SARS official who has specific written authority from the Commissioner to (c) do so; or a SARS official occupying a post designated by the Commissioner for this purpose. (4) The execution of a task ancillary to a power or duty under subsection (2) or (3) may be done by— (a) an official under the control of the Commissioner or a senior SARS official; or the incumbent of a specific post under the control of the Commissioner or a (b) senior SARS official. (5) Powers and duties not specifically required by this Act to be exercised by the Commissioner or by a senior SARS official, may be exercised by a SARS official employed or contracted to exercise or perform powers or duties for purposes of the administration of a tax Act. (6) The Commissioner may by public notice specify that a power or duty in a tax Act other than this Act must be exercised by the Commissioner personally or a senior SARS official. Conflict of interest
  26. 26

    The Commissioner may by public notice require a person who employs, pays

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    AI-assisted research summary: The Commissioner may, by public notice, require certain people to file a return with required information in the prescribed form and by the date stated in the notice.

    26. The Commissioner may by public notice require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return with the required information in the prescribed form and manner and by the date specified in the notice. Other returns required

Part

Part C

  1. 197

    Permanent write off of tax debt

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    AI-assisted research summary: Section 197 is titled “Permanent write off of tax debt.”

    197. Permanent write off of tax debt
  2. 198

    Tax debt irrecoverable at law

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    AI-assisted research summary: This section concerns tax debt that is irrecoverable at law.

    198. Tax debt irrecoverable at law
  3. 199

    Procedure for writing off tax debt

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    AI-assisted research summary: This section concerns the procedure for writing off tax debt.

    199. Procedure for writing off tax debt Part D Compromise of tax debt

Part

CHAPTER 15

  1. 209

    Purpose of Chapter

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    AI-assisted research summary: This section states the chapter’s purpose and identifies two parts: General and Fixed amount penalties.

    209. Purpose of Chapter Part A General Part B Fixed amount penalties

Part

CHAPTER 17

  1. 234

    Criminal offences relating to non-compliance with tax Acts

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    AI-assisted research summary: This section concerns criminal offences linked to non-compliance with tax Acts.

    234. Criminal offences relating to non-compliance with tax Acts
  2. 235

    Criminal offences relating to evasion of tax

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    AI-assisted research summary: This section concerns criminal offences relating to evasion of tax.

    235. Criminal offences relating to evasion of tax
  3. 236

    Criminal offences relating to secrecy provisions

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    AI-assisted research summary: This section concerns criminal offences relating to secrecy provisions.

    236. Criminal offences relating to secrecy provisions
  4. 237

    Criminal offences relating to filing return without authority

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    AI-assisted research summary: This text only shows the headings for Section 237 and the next section; it does not state any rule.

    237. Criminal offences relating to filing return without authority 238. Jurisdiction of courts in criminal matters CHAPTER 18 REPORTING OF UNPROFESSIONAL CONDUCT

Part

CHAPTER 18

  1. 240

    Registration of tax practitioners

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    AI-assisted research summary: This section concerns registration of tax practitioners.

    240. Registration of tax practitioners
  2. 241

    Complaint to controlling body of tax practitioner

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    AI-assisted research summary: Section 241 concerns a complaint to the controlling body of a tax practitioner.

    241. Complaint to controlling body of tax practitioner
  3. 242

    Disclosure of information regarding complaint and remedies of taxpayer

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    AI-assisted research summary: This section concerns disclosure of information about a taxpayer’s complaint and remedies.

    242. Disclosure of information regarding complaint and remedies of taxpayer
  4. 243

    Complaint considered by controlling body

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    AI-assisted research summary: This section is titled “Complaint considered by controlling body.”

    243. Complaint considered by controlling body CHAPTER 19 GENERAL PROVISIONS

Part

CHAPTER 19

  1. 245

    Power of Minister to determine date for submission of returns and payment of

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    AI-assisted research summary: The Minister has power to set the date for submitting returns and paying tax.

    245. Power of Minister to determine date for submission of returns and payment of tax
  2. 246

    Public officers of companies

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    AI-assisted research summary: Section 246 is titled “Public officers of companies.”

    246. Public officers of companies
  3. 247

    Company address for notices and documents

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    AI-assisted research summary: This section is about the company address used for notices and documents.

    247. Company address for notices and documents
  4. 248

    Public officer in event of liquidation or winding-up

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    AI-assisted research summary: Section 248 is titled “Public officer in event of liquidation or winding-up.”

    248. Public officer in event of liquidation or winding-up
  5. 249

    Default in appointing public officer or address for notices or documents

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    AI-assisted research summary: Section title only: Default in appointing a public officer or an address for notices or documents.

    249. Default in appointing public officer or address for notices or documents
  6. 250

    Authentication of documents

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    AI-assisted research summary: This section is about authentication of documents.

    250. Authentication of documents
  7. 251

    Delivery of documents to persons other than companies

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    AI-assisted research summary: Section 251 is titled “Delivery of documents to persons other than companies.”

    251. Delivery of documents to persons other than companies
  8. 252

    Delivery of documents to companies

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    AI-assisted research summary: Section 252 concerns delivery of documents to companies.

    252. Delivery of documents to companies
  9. 253

    Documents delivered deemed to have been received

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    AI-assisted research summary: This section concerns when delivered documents are treated as received.

    253. Documents delivered deemed to have been received
  10. 254

    Defect does not affect validity

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    AI-assisted research summary: A defect does not affect validity.

    254. Defect does not affect validity
  11. 255

    Rules for electronic communication

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    AI-assisted research summary: This section is titled “Rules for electronic communication.”

    255. Rules for electronic communication
  12. 256

    Tax clearance certificate

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    AI-assisted research summary: This provision is titled “Tax clearance certificate.”

    256. Tax clearance certificate
  13. 257

    Regulations by Minister

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    AI-assisted research summary: Section 257 is titled “Regulations by Minister” and appears in Chapter 20 (Transitional Provisions).

    257. Regulations by Minister CHAPTER 20 TRANSITIONAL PROVISIONS

Part

CHAPTER 20

  1. 258

    New taxpayer reference number

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    AI-assisted research summary: Section 258 is titled “New taxpayer reference number.”

    258. New taxpayer reference number
  2. 259

    Appointment of Tax Ombud

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    AI-assisted research summary: This section is about the appointment of the Tax Ombud.

    259. Appointment of Tax Ombud
  3. 260

    Provisions relating to secrecy

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    AI-assisted research summary: Section heading on secrecy provisions.

    260. Provisions relating to secrecy 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 21 Wet No. 28 van 2011 Deel B Vrywillige blootleggingsprogram
  4. 225

    Woordomskrywing

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    AI-assisted research summary: This section is a heading for word definitions.

    225. Woordomskrywing
  5. 226

    Kwalifiserende persoon vir vrywillige blootlegging

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    AI-assisted research summary: Section 226 is titled “Qualifying person for voluntary disclosure.”

    226. Kwalifiserende persoon vir vrywillige blootlegging
  6. 227

    Vereistes vir geldige vrywillige blootlegging

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    AI-assisted research summary: Section 227 concerns the requirements for a valid voluntary disclosure.

    227. Vereistes vir geldige vrywillige blootlegging
  7. 228

    Naamlose vrywillige blootlegging

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    AI-assisted research summary: Section 228 is titled “Unnamed voluntary disclosure.”

    228. Naamlose vrywillige blootlegging
  8. 229

    Vrywillige blootleggingsverligting

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    AI-assisted research summary: Section 229 is titled “Vrywillige blootleggingsverligting” (voluntary disclosure relief).

    229. Vrywillige blootleggingsverligting
  9. 230

    Vrywillige blootleggingsooreenkoms

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    AI-assisted research summary: Section 230 is titled “Voluntary disclosure agreement.”

    230. Vrywillige blootleggingsooreenkoms
  10. 231

    Terugtrek van vrywillige blootleggingsverligting

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    AI-assisted research summary: This section concerns the withdrawal of voluntary disclosure relief.

    231. Terugtrek van vrywillige blootleggingsverligting
  11. 232

    Aanslag of beslissing om uitvoering aan ooreenkoms te gee

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    AI-assisted research summary: Section 232 concerns an assessment or decision about giving effect to an agreement.

    232. Aanslag of beslissing om uitvoering aan ooreenkoms te gee
  12. 233

    Verslagdoening oor vrywillige blootleggingsooreenkomste

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    AI-assisted research summary: This section is titled “Reporting of voluntary disclosure agreements.”

    233. Verslagdoening oor vrywillige blootleggingsooreenkomste HOOFSTUK 17 STRAFREGTELIKE MISDRYWE
  13. 234

    Strafregtelike misdrywe betreffende nienakoming van Belastingwette

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    AI-assisted research summary: This section concerns criminal offences for not complying with tax laws.

    234. Strafregtelike misdrywe betreffende nienakoming van Belastingwette
  14. 235

    Strafregtelike misdrywe betreffende belastingvermyding

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    AI-assisted research summary: This section concerns criminal offences relating to tax evasion.

    235. Strafregtelike misdrywe betreffende belastingvermyding
  15. 236

    Strafregtelike misdrywe betreffende geheimhoudingsbepalings

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    AI-assisted research summary: This section concerns criminal offences relating to confidentiality provisions.

    236. Strafregtelike misdrywe betreffende geheimhoudingsbepalings
  16. 237

    Strafregtelike misdrywe betreffende indiening van opgawe sonder magtiging

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    AI-assisted research summary: This section concerns criminal offenses about submitting a return without authorization, and the next heading concerns court jurisdiction in criminal matters.

    237. Strafregtelike misdrywe betreffende indiening van opgawe sonder magtiging 238. Jurisdiksie van howe in strafregtelike aangeleenthede HOOFSTUK 18 5 10 15 RAPPORTERING VAN ONPROFESSIONELE GEDRAG 20
  17. 239

    Woordomskrywing

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    AI-assisted research summary: Section title: Word definition.

    239. Woordomskrywing
  18. 240

    Registrasie van belastingpraktisyn

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    AI-assisted research summary: This section concerns registration of a tax practitioner.

    240. Registrasie van belastingpraktisyn
  19. 241

    Klagte aan beheerliggaam van belastingpraktisyn

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    AI-assisted research summary: Complaint to the governing body of a tax practitioner.

    241. Klagte aan beheerliggaam van belastingpraktisyn
  20. 242

    Openbaarmaking van inligting aangaande klagte en regsmiddels van

    Verify source ↗

    AI-assisted research summary: Provision about disclosure of information on a taxpayer’s complaints and remedies.

    242. Openbaarmaking van inligting aangaande klagte en regsmiddels van belastingpligtige
  21. 243

    Oorweging van klagte deur beheerliggaam

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    AI-assisted research summary: This provision is titled “Consideration of complaint by the governing body.”

    243. Oorweging van klagte deur beheerliggaam 25 HOOFSTUK 19 ALGEMENE BEPALINGS
  22. 245

    Bevoegdheid van Minister om datum vir indien van opgawes en betaling van

    Verify source ↗

    AI-assisted research summary: The Minister may set the date for filing returns and paying tax.

    245. Bevoegdheid van Minister om datum vir indien van opgawes en betaling van 30 belasting te bepaal
  23. 246

    Openbare amptenare van maatskappye

    Verify source ↗

    AI-assisted research summary: This section is titled “Public officers of companies.”

    246. Openbare amptenare van maatskappye
  24. 247

    Maatskappyadres vir kennisgewings en dokumente

    Verify source ↗

    AI-assisted research summary: This section concerns the company address used for notices and documents.

    247. Maatskappyadres vir kennisgewings en dokumente
  25. 248

    Openbare amptenaar in geval van likwidasie of beëindiging

    Verify source ↗

    AI-assisted research summary: Section 248 concerns a public official in the case of liquidation or termination.

    248. Openbare amptenaar in geval van likwidasie of beëindiging
  26. 249

    Versuim om openbare amptenaar aan te stel of adres vir kennisgewings of

    Verify source ↗

    AI-assisted research summary: Section heading concerning failure to appoint a public officer or provide an address for notices or documents.

    249. Versuim om openbare amptenaar aan te stel of adres vir kennisgewings of dokumente te verskaf
  27. 250

    Waarmerk van dokumente

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    AI-assisted research summary: Section 250 is titled “Waarmerk van dokumente” (authentication/attestation of documents).

    250. Waarmerk van dokumente
  28. 251

    Lewering van dokumente aan persone anders as maatskappye

    Verify source ↗

    AI-assisted research summary: Section title about delivery of documents to persons other than companies.

    251. Lewering van dokumente aan persone anders as maatskappye
  29. 252

    Lewering van dokumente aan maatskappye

    Verify source ↗

    AI-assisted research summary: Section 252 is titled “Lewering van dokumente aan maatskappye” and contains no further text in the provided source.

    252. Lewering van dokumente aan maatskappye
  30. 253

    Dokumente gelewer geag ontvang te wees

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    AI-assisted research summary: Documents that are delivered are treated as received.

    253. Dokumente gelewer geag ontvang te wees
  31. 254

    Fout beïnvloed nie geldigheid

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    AI-assisted research summary: An error does not affect validity.

    254. Fout beïnvloed nie geldigheid
  32. 255

    Reëls vir elektroniese kommunikasie

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    AI-assisted research summary: This section concerns rules for electronic communications.

    255. Reëls vir elektroniese kommunikasie
  33. 256

    Belastingklaringsertifikaat

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    AI-assisted research summary: Section 256 is titled “Belastingklaringsertifikaat”.

    256. Belastingklaringsertifikaat
  34. 257

    Regulasies deur Minister

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    AI-assisted research summary: This section is titled “Regulations by Minister” and appears in Chapter 20, Transitional Provisions.

    257. Regulasies deur Minister HOOFSTUK 20 OORGANGSBEPALINGS
  35. 258

    Nuwe belastingpligtige-verwysingsnommer

    Verify source ↗

    AI-assisted research summary: Section heading: New taxpayer reference number.

    258. Nuwe belastingpligtige-verwysingsnommer
  36. 259

    Aanstelling van Belastingombud

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    AI-assisted research summary: Section 259 is titled “Appointment of Tax Ombud.”

    259. Aanstelling van Belastingombud
  37. 260

    Bepalings rakende geheimhouding

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    AI-assisted research summary: This provision is titled “Bepalings rakende geheimhouding” (provisions regarding confidentiality).

    260. Bepalings rakende geheimhouding 35 40 45 22 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011
  38. 261

    Public officer previously appointed

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    AI-assisted research summary: This section is titled “Public officer previously appointed.”

    261. Public officer previously appointed
  39. 262

    Appointment of chairpersons of tax board

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    AI-assisted research summary: Section 262 is titled “Appointment of chairpersons of tax board.”

    262. Appointment of chairpersons of tax board
  40. 263

    Appointment of members of tax court

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    AI-assisted research summary: This section concerns the appointment of members of the tax court.

    263. Appointment of members of tax court
  41. 264

    Continuation of tax board, tax court and court rules

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    AI-assisted research summary: This provision is about the continuation of the tax board, tax court, and court rules.

    264. Continuation of tax board, tax court and court rules
  42. 265

    Continuation of appointment to a post or office or delegation by Commissioner

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    AI-assisted research summary: This section concerns continuation of an appointment to a post or office, or delegation by the Commissioner.

    265. Continuation of appointment to a post or office or delegation by Commissioner
  43. 266

    Continuation of authority to audit

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    AI-assisted research summary: Section heading: continuation of authority to audit.

    266. Continuation of authority to audit
  44. 267

    Conduct of inquiries and execution of search and seizure warrants

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    AI-assisted research summary: This section concerns inquiries and the execution of search and seizure warrants.

    267. Conduct of inquiries and execution of search and seizure warrants
  45. 268

    Application of Chapter 15

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    AI-assisted research summary: This section is titled “Application of Chapter 15.”

    268. Application of Chapter 15
  46. 269

    Continuation of authority, rights and obligations

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    AI-assisted research summary: This section is titled “Continuation of authority, rights and obligations.”

    269. Continuation of authority, rights and obligations
  47. 270

    Application of Act to prior or continuing action

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    AI-assisted research summary: Section 270 concerns how the Act applies to prior or continuing action.

    270. Application of Act to prior or continuing action
  48. 271

    Amendment of legislation

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    AI-assisted research summary: This section is about amendment of legislation.

    271. Amendment of legislation
  49. 272

    Short title and commencement

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    AI-assisted research summary: This provision is titled “Short title and commencement.”

    272. Short title and commencement CHAPTER 1 DEFINITIONS Definitions

Part

CHAPTER 1

  1. 1

    In this Act, unless the context indicates otherwise, a term which is assigned a

    Verify source ↗

    AI-assisted research summary: This section defines terms used in the Act, including how several tax-related expressions, dates, and institutions are to be understood.

    1. In this Act, unless the context indicates otherwise, a term which is assigned a meaning in another tax Act has the meaning so assigned, and the following terms have the following meaning: ‘‘additional assessment’’ is an assessment referred to in section 92; ‘‘administration of a tax Act’’ has the meaning assigned in section 3(2); ‘‘administrative non-compliance penalty’’ has the meaning assigned in section 208; ‘‘assessment’’ means the determination of the amount of a tax liability or refund, by way of self-assessment by the taxpayer or assessment by SARS; ‘‘biometric information’’ means biological data used to authenticate the identity of a natural person by means of— facial recognition; (a) (b) fingerprint recognition; (c) voice recognition; (d) (e) other, less intrusive biological data, as may be prescribed by the Minister in a iris or retina recognition; and regulation issued under section 257; ‘‘business day’’ means a day which is not a Saturday, Sunday or public holiday, and for purposes of determining the days or a period allowed for complying with the provisions of Chapter 9, excludes the days between 16 December of each year and 15 January of the following year, both days inclusive; ‘‘Commissioner’’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the SARS Act or the Acting Commissioner designated in terms of section 7 of that Act; ‘‘company’’ has the meaning assigned in section 1 of the Income Tax Act; ‘‘connected person’’ means a connected person as defined in section 1 of the Income Tax Act; ‘‘Customs and Excise Act’’ means the Customs and Excise Act, 1964 (Act No. 91 of 1964); ‘‘date of assessment’’ means— (a) in the case of an assessment by SARS, the date of the issue of the notice of assessment; or in the case of self-assessment by the taxpayer— (i) (ii) if a return is required, the date that the return is submitted; or if no return is required, the date of the last payment of the tax for the tax period or, if no payment was made in respect of the tax for the tax period, the effective date; (b) ‘‘date of sequestration’’ means— (a) (b) the date of voluntary surrender of an estate, if accepted by a court; or the date of provisional sequestration of an estate, sequestration is granted by a court; if a final order of ‘‘Diamond Export Levy Act’’ means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007); 5 10 15 20 25 30 35 40 45 50 55 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 23 Wet No. 28 van 2011
  2. 261

    Openbare amptenaar voorheen aangestel

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    AI-assisted research summary: Section 261 is titled “Openbare amptenaar voorheen aangestel” (public officer previously appointed).

    261. Openbare amptenaar voorheen aangestel
  3. 262

    Aanstelling van voorsitters van belastingraad

    Verify source ↗

    AI-assisted research summary: Section 262 concerns the appointment of chairpersons of the tax board.

    262. Aanstelling van voorsitters van belastingraad
  4. 263

    Aanstelling van lede van belastinghof

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    AI-assisted research summary: This section concerns the appointment of members of the tax court.

    263. Aanstelling van lede van belastinghof
  5. 264

    Voortduring van belastingraad, belastinghof en hofreëls

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    AI-assisted research summary: This section is about the continued existence of the tax board, tax court, and court rules.

    264. Voortduring van belastingraad, belastinghof en hofreëls
  6. 265

    Voortduring van aanstelling in ’n pos of amp of delegasie deur Kommissaris

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    AI-assisted research summary: Provision title about continuation of an appointment in an office or delegation by the Commissioner.

    265. Voortduring van aanstelling in ’n pos of amp of delegasie deur Kommissaris
  7. 266

    Voortduring van magtiging om te oudit

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    AI-assisted research summary: The authority to audit continues.

    266. Voortduring van magtiging om te oudit
  8. 267

    Uitvoer van ondervraging en deursoek- en beslaglegginglasbriewe

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    AI-assisted research summary: Section title about carrying out interrogation and search-and-seizure warrants.

    267. Uitvoer van ondervraging en deursoek- en beslaglegginglasbriewe
  9. 268

    Toepassing van Hoofstuk 15

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    AI-assisted research summary: This section states that Chapter 15 applies.

    268. Toepassing van Hoofstuk 15
  10. 269

    Voortduring van magtiging, regte en verpligtinge

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    AI-assisted research summary: This section is about the continuation of authorisations, rights, and obligations.

    269. Voortduring van magtiging, regte en verpligtinge
  11. 270

    Toepassing van Wet op vorige of voortgesette handeling

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    AI-assisted research summary: This section is titled “Application of law on a previous or continuing act.”

    270. Toepassing van Wet op vorige of voortgesette handeling
  12. 271

    Wysiging van wetgewing

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    AI-assisted research summary: This section is titled “Amendment of legislation.”

    271. Wysiging van wetgewing
  13. 272

    Kort titel en inwerkingtreding

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    AI-assisted research summary: This provision is a heading for “Short title and commencement” and the start of Chapter 1 on definitions.

    272. Kort titel en inwerkingtreding HOOFSTUK 1 WOORDOMSKRYWING Woordomskrywing
  14. 1

    In hierdie Wet, tensy dit uit die konteks andersins blyk, het ’n uitdrukking waaraan

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    AI-assisted research summary: This section defines terms used in the Act, including SARS, Minister, taxpayer, return, self-assessment, tax offence, and several tax-related concepts.

    1. In hierdie Wet, tensy dit uit die konteks andersins blyk, het ’n uitdrukking waaraan ’n betekenis ingevolge ’n ander Belastingwet geheg is, daardie betekenis, en het die volgende uitdrukkings die volgende betekenis: ’n beteken bindende algemene publikasie’’ ‘‘aandeelhouer’’ ’n persoon wat ’n voordelige belang besit in ’n aandeel in ’n maatskappy soos in die Inkomstebelastingwet omskryf; ‘‘aanslag’’ die vasstelling van die bedrag van ’n belastingaanspreeklikheid of terugbetaling, deur middel van selfaanslag deur die belastingpligtige of aanslag deur SAID; ‘‘addisionele aanslag’’ is ’n aanslag soos in artikel 92 bedoel; ‘‘administratiewe nienakomingsboete’’ het die betekenis soos in artikel 208 daaraan geheg; ‘‘administrasie van ’n Belastingwet’’ het die betekenis soos in artikel 3(2) daaraan geheg; ‘‘algemeen heersende praktyk’’ het die betekenis soos in artikel 5 daaraan geheg; ‘‘amptelike beslissing, interpretasienota, praktyknota of openbare kennisgewing deur ’n senior SAID- amptenaar of die Kommissaris uitgereik; ‘‘belasting’’, vir doeleindes van administrasie ingevolge hierdie Wet, ook ’n belasting, reg, heffing, tantième, fooi, bydrae, boete, rente en enige ander bedrag kragtens ’n Belastingwet gehef; ‘‘belasbare gebeurtenis’’ ’n gebeurtenis wat ’n persoon se aanspreeklikheid vir belasting raak of kan raak; ‘‘Belastingwet’’ hierdie Wet of ’n Wet, of gedeelte van ’n Wet, bedoel in artikel 4 van die SAID-Wet, uitgesluit die Doeane- en Aksynswet; ‘‘belastinghof’’ ’n hof kragtens artikel 116 ingestel; ‘‘belastingpligtige’’ het die betekenis in artikel 151 daaraan geheg; ‘‘Belastingombud’’ is die persoon deur die Minister kragtens artikel 14 aangestel; ‘‘belastingmisdryf’’ ’n misdryf ingevolge ’n Belastingwet of enige ander misdryf wat bedrog teen SAID of teen ’n SAID-amptenaar uitmaak, wat verband hou met die administrasie van ’n Belastingwet; ‘‘belastingraad’’ ’n belastingraad ingevolge artikel 108 ingestel; ‘‘belastingskuld’’ ’n bedrag van belasting wat ingevolge ’n Belastingwet deur ’n persoon verskuldig is; ‘‘belastingtydperk’’ met betrekking tot— (a) ’n jaar van aanslag soos in artikel 1 van die inkomstebelasting, Inkomstebelastingwet omskryf; (b) voorlopige belasting of werknemersbelasting, ‘‘skills development levies’’ soos in artikel 3 van die ‘‘Skills Development Levies Act’’ bepaal, en bydraes soos in artikel 6 van die ‘‘Unemployment Insurance Contributions Act’’ bepaal, die tydperk ten opsigte waarvan die bedrag belasting betaalbaar kragtens die tersaaklike Belastingwet, bepaal moet word; (c) belasting op toegevoegde waarde, ’n belastingtydperk kragtens artikel 27 van die Wet op Belasting van Toegevoegde Waarde bepaal of die tydperk of datum 5 10 15 20 25 30 35 40 45 50 55 24 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 ‘‘Diamond Export Levy (Administration) Act’’ means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007); ‘‘document’’ means anything that contains a written, sound or pictorial record, or other record of information, whether in physical or electronic form; ‘‘effective date’’ is the date described in section 187(3), (4) and (5); ‘‘Estate Duty Act’’ means the Estate Duty Act, 1955 (Act No. 45 of 1955); ‘‘fair market value’’ means the price which could be obtained upon a sale of an asset between a willing buyer and a willing seller dealing at arm’s length in an open market; ‘‘income tax’’ means normal tax referred to in section 5 of the Income Tax Act; ‘‘Income Tax Act’’ means the Income Tax Act, 1962 (Act No. 58 of 1962); ‘‘information’’ includes information generated, recorded, sent, received, stored or displayed by any means; ‘‘international tax agreement’’ means an agreement entered into with the government of another country in accordance with a tax Act; ‘‘jeopardy assessment’’ is an assessment referred to in section 94; ‘‘judge’’ means a judge of the High Court of South Africa, whether in chambers or otherwise; ‘‘magistrate’’ means a judicial officer as defined in section 1 of the Magistrates’ Courts Act, 1944 (Act No. 32 of 1944), whether in chambers or otherwise; ‘‘Mineral and Petroleum Resources Royalty (Administration) Act’’ means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008); ‘‘Minister’’ means the Minister of Finance; ‘‘official publication’’ means a binding general ruling, interpretation note, practice note or public notice issued by a senior SARS official or the Commissioner; ‘‘original assessment’’ is an assessment referred to in section 91; ‘‘practice generally prevailing’’ has the meaning assigned in section 5; ‘‘premises’’ includes a building, aircraft, vehicle, vessel or place; ‘‘prescribed rate’’ has the meaning assigned in section 189(3); ‘‘presiding officer’’ is the person referred to in section 50(1); ‘‘Promotion of Access to Information Act’’ means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000); ‘‘public notice’’ means a notice published in the Government Gazette; ‘‘public officer’’ is an officer referred to in section 246(1), (2) and (3); ‘‘reduced assessment’’ is an assessment referred to in section 93; ‘‘relevant material’’ means any information, document or thing that is forseeably relevant for tax risk assessment, assessing tax, collecting tax, showing non- compliance with an obligation under a tax Act or showing that a tax offence was committed; ‘‘reportable arrangement’’ has the meaning assigned in section 35; ‘‘representative taxpayer’’ has the meaning assigned in section 153(1); ‘‘responsible third party’’ has the meaning assigned under section 158; ‘‘return’’ means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment or is the basis on which an assessment is to be made by SARS; ‘‘SARS’’ means the South African Revenue Service established under the SARS Act; ‘‘SARS Act’’ means the South African Revenue Service Act, 1997 (Act No. 34 of 1997); ‘‘SARS confidential information’’ has the meaning assigned under section 68(1); ‘‘SARS official’’ means— the Commissioner, (a) (b) an employee of SARS; or (c) a person contracted by SARS for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner; ‘‘Securities Transfer Tax Act’’ means the Securities Transfer Tax Act, 2007 (Act No. 25 of 2007); ‘‘Securities Transfer Tax Administration Act’’ means the Securities Transfer Tax Administration Act, 2007 (Act No. 26 of 2007); ‘‘self-assessment’’ means a determination of the amount of tax payable under a tax Act by a taxpayer and— 5 10 15 20 25 30 35 40 45 50 55 60 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 25 Wet No. 28 van 2011 (d) van die belasbare gebeurtenis ten opsigte waarvan die bedrag belasting betaalbaar kragtens daardie Wet bepaal moet word; tantième betaalbaar op die oordrag van ‘‘mineral en petroleum resources’’, ’n ‘‘year of assessment’’ soos in artikel 1 van die ‘‘Mineral and Petroleum Resources Royalty (Administration) Act’’, omskryf; (e) die heffing op diamantuitvoere kragtens artikel 2 van die ‘‘Diamond Export Levy Act’’ bepaal, die ‘‘assessment period’’ bedoel in artikel 1 van die ‘‘Diamond Export Levy (Administration) Act’’; belasting op oordrag van sekuriteite, die tydperk verwys na in artikel 3 van die Wet op Administrasie van Belasting op Oordrag van Sekuriteite; (f) (g) enige ander belasting, die tydperk of datum van die belasbare gebeurtenis ten opsigte waarvan die bedrag belasting betaalbaar kragtens ’n Belastingwet, bepaal moet word; of ’n risiko aanslag, die tydperk ingevolge hierdie Wet bepaal; (h) ‘‘belastingpligtige inligting’’ het die betekenis in artikel 67(l)(b) toegeskryf: ‘‘belastingpligtige-verwysingsnommer’’ is die nommer in artikel 24 bedoel; ‘‘besigheidsdag’’ ’n dag wat nie ’n Saterdag, Sondag of openbare vakansiedag is nie, en vir doeleindes van die vastelling van die dae of ’n tydperk toegestaan om aan die bepalings van Hoofstuk 9 te voldoen, word die dae tussen 16 Desember van elke jaar en 15 Januarie van die daaropvolgende jaar, beide dae ingesluit, uitgesluit; ‘‘billike markwaarde’’ die prys wat met die verkoop van ’n bate tussen ’n gewillige koper en ’n gewillige verkoper wat onder uiterste voorwaardes in ’n ope mark beding, verkry kan word; ‘‘biometriese inligting’’ biometriese data gebruik om die identiteit van ’n natuurlike persoon te bevestig, by wyse van— (a) gesigsherkenning; (b) vingerafdrukherkenning; (c) (d) (e) stemherkenning; iris- of retina-herkenning; en enige minder ingrypende biologiese data, soos deur die Minister voorgeskryf by regulasie kragtens artikel 257 uitgereik; (b) ‘‘Boedelbelastingwet’’ beteken die Boedelbelastingwet, 1955 (Wet No. 45 van 1955); ‘‘datum van aanslag’’— (a) in die geval van ’n aanslag deur SAID, die datum van die uitreik van die kennisgewing van aanslag; of in die geval van ’n selfaanslag deur die belastingpligtige— (i) indien ’n opgawe vereis word, die datum waarop die opgawe ingedien is; of indien geen opgawe vereis word nie, die datum van die laaste betaling van die belasting vir die belastingtydperk of, indien geen betaling ten opsigte van die belasting vir die belastingtydperk gemaak is nie, die effektiewe datum; (ii) 5 10 15 20 25 30 35 40 ‘‘datum van sekwestrasie’’— (a) die datum van vrywillige oorgawe van ’n boedel, indien deur ’n hof aanvaar; 45 of (b) die datum van voorlopige sekwestrasie van ’n boedel, indien ’n finale sekwestrasiebevel deur ’n hof toegestaan word; ‘‘Diamond Export Levy Act’’ die ‘‘Diamond Export Levy Act, 2007’’ (Wet No. 15 van 2007); ‘‘Diamond Export Levy (Administration) Act’’ die ‘‘Diamond Export Levy (Administration) Act, 2007’’ (Wet No. 14 van 2007); ‘‘Doeane- en Aksynswet’’ die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964); ‘‘dokument’’ enigiets wat ’n skriftelike, klank- of fotografiese rekord , of enige ander rekord van inligting bevat, of dit in ’n fisiese of elektroniese formaat is al dan nie; ‘‘effektiewe datum’’ die datum in artikel 187(3), (4) en (5) beskryf; ’n persoon by ‘‘ernstige belastingmisdryf’’ ’n belastingmisdryf waarvoor skuldigbevinding strafbaar is met gevangenisstraf van meer as twee jaar sonder die keuse van ’n boete of met ’n boete van ’n bedrag wat die ekwivalente bedrag oorskry van ’n boete wat kragtens die Wet op die Aanpassing van Boetes, 1991 (Wet No. 101 van 1991) opgelê kan word; 50 55 60 26 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 submitting a return which incorporates the determination of the tax; or if no return is required, making a payment of the tax; (a) (b) ‘‘senior SARS official’’ is a SARS official referred to in section 6(3); ‘‘serious tax offence’’ means a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of a fine or to a fine exceeding the equivalent amount of a fine under the Adjustment of Fines Act, 1991 (Act No. 101 of 1991); ‘‘shareholder’’ means a person who holds a beneficial interest in a share in a company as defined in the Income Tax Act; ‘‘Skills Development Levies Act’’ means the Skills Development Levies Act, 1999 (Act No. 9 of 1999); ‘‘tax’’, for purposes of administration under this Act, includes a tax, duty, levy, royalty, fee, contribution, penalty, interest and any other moneys imposed under a tax Act; ‘‘taxable event’’ means an occurrence which affects or may affect the liability of a person to tax; ‘‘tax Act’’ means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding the Customs and Excise Act; ‘‘tax board’’ means a tax board established under section 108; ‘‘tax court’’ means a court established under section 116; ‘‘tax debt’’ means an amount of tax due by a person in terms of a tax Act; ‘‘tax offence’’ means an offence in terms of a tax Act or any other offence involving fraud on SARS or on a SARS official relating to the administration of a tax Act; ‘‘Tax Ombud’’ is the person appointed by the Minister under section 14; ‘‘tax period’’ means, in relation to— income tax, a year of assessment as defined in section 1 of the Income Tax Act; (a) (b) provisional tax or employees’ tax, skills development levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act; (d) (c) value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act; royalty payable on the transfer of mineral and petroleum resources, a year of assessment as defined in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act; the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act; securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act; (e) (f) (g) any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or (h) a jeopardy assessment, the period determined under this Act; ‘‘taxpayer’’ has the meaning assigned under section 151; 5 10 15 20 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 27 Wet No. 28 van 2011 ’n ’n ingevolge ooreenkoms as die betekenis wat in artikel 1 van die in artikel 5 van die ‘‘goed’’ ook ’n liggaamlike of nie-liggaamlike saak; ‘‘hierdie Wet’’ ook die regulasies en ’n openbare kennisgewing kragtens hierdie Wet uitgereik; ‘‘inkomstebelasting’’ normale belasting bedoel Inkomstebelastingwet; ‘‘Inkomstebelastingwet’’ die Inkomstebelastingwet, 1962 (Wet No. 58 van 1962); ‘‘inligting’’ ook inligting op enige wyse voortgebring, opgeneem, gestuur, ontvang, gestoor of ten toon gestel; belastingooreenkoms’’ ‘‘internasionale Belastingwet met die regering van ’n ander land, aangegaan; ‘‘Kommissaris’’ die Kommissaris van die Suid-Afrikaanse Inkomstediens ingevolge artikel 6 van die SAID-Wet aangestel of die Waarnemende Kommissaris ingevolge artikel 7 van daardie Wet aangewys; ‘‘Landdros’’ ’n ’n regterlike amptenaar soos ingevolge artikel 1 van die Wet op Landdroshowe, 1944 (Wet No. 32 van 1944) omskryf, in kamers of andersins; ‘‘maatskappy’’ dieselfde Inkomstebelastingwet daaraan geheg word; ‘‘Mineral and Petroleum Resources Royalty (Administration) Act’’ die ‘‘Mineral and Petroleum Resources Royalty (Administration) Act, 2008’’ (Wet No. 29 van 2008); ‘‘Minister’’ die Minister van Finansies; ‘‘onderstellingsboete’’ ’n boete opgelê deur SAID ooreenkomstig Deel A van Hoofstuk 16; ‘‘openbare amptenaar’’ ’n amptenaar bedoel in artikel 246(1), (2) en (3); ‘‘opgawe’’ ’n vorm, verklaring, dokument of ander manier om inligting aan SAID te verskaf wat ’n selfaanslag insluit, of die grondslag vorm waarvolgens ’n aanslag deur SAID uitgereik word; ‘‘oorspronklike aanslag’’ ’n aanslag bedoel in artikel 91; ‘‘perseel’’ sluit in ’n gebou, vliegtuig, voertuig, vaartuig of plek; ‘‘openbare kennisgewing’’ ’n kennisgewing in die Staatskoerant gepubliseer; ‘‘rapporteerbare reëling’’ die betekenis soos in artikel 35 daaraan geheg; ‘‘regter’’ ’n regter van die Hoë Hof van Suid-Afrika, hetsy in kamers of andersins; ‘‘risiko-aanslag’’ ’n aanslag bedoel in artikel 94; ‘‘SAID’’ beteken die Suid-Afrikaanse Inkomstediens kragtens die SAID-Wet ingestel; ‘‘SAID-amptenaar’’— (a) die Kommissaris, (b) (c) ’n werknemer van SAID; of ’n persoon deur SAID gekontrakteer vir die doeleindes van die administrasie van ’n Belastingwet en wat die bepalings van ’n Belastingwet uitvoer onder die beheer, leiding of toesig van die Kommissaris; ‘‘SAID vertroulike inligting’’ die betekenis ingevolge artikel 68(1) daaraan geheg; ‘‘SAID-Wet’’ die Wet op die Suid-Afrikaanse Inkomstediens, 1997 (Wet No. 34 van 1997); ‘‘selfaanslag’’ die vasstelling deur ’n belastingpligtige van die bedrag belasting betaalbaar kragtens ’n Belastingwet en— (a) die indiening van ’n opgawe wat die vasstelling van die belasting bevat; of (b) indien geen opgawe vereis word nie, die maak van ’n betaling van die belasting; ‘‘senior SAID-amptenaar’’ ’n SAID-amptenaar verwys na in artikel 6(3); ‘‘Skills Development Levies Act’’ die ‘‘Skills Development Levies Act. 1999’’ (Wet No. 9 van 1999); ‘‘tersaaklike materiaal’’ enige inligting, dokument of goed wat voorsienbaar tersaaklik is vir die oorweging van ’ n belastingrisiko, of die aanslag van belasting, of die invordering van belasting, wat op die nienakoming van ’n verpligting kragtens ’n Belastingwet dui of daarop dui dat ’n belastingmisdryf gepleeg is; ‘‘terughoudingsagent’’ die betekenis in artikel 156 daaraan geheg. ‘‘Unemployment Insurance Contributions Act’’ die ‘‘Unemployment Insurance Contributions Act, 2002’’ (Wet No. 4 van 2002); ‘‘verantwoordelike derde party’’ die betekenis in artikel 158 daaraan geheg; ‘‘verbonde persoon’’ ’n verbonde persoon soos omskryf in artikel 1 van die Inkomstebelastingwet; 5 10 15 20 25 30 35 40 45 50 55 60 28 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 ‘‘taxpayer information’’ has the meaning assigned under section 67(1)(b); ‘‘taxpayer reference number’’ is the number referred to in section 24; ‘‘thing’’ includes a corporeal or incorporeal thing; ‘‘this Act’’ includes the regulations and a public notice issued under this Act; ‘‘Transfer Duty Act’’ means the Transfer Duty Act, 1949 (Act No. 40 of 1949); ‘‘understatement penalty’’ means a penalty imposed by SARS in accordance with Part A of Chapter 16; ‘‘Unemployment Insurance Contributions Act’’ means the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002); ‘‘Value-Added Tax Act’’ means the Value-Added Tax Act, 1991 (Act No. 89 of 1991); ‘‘withholding agent’’ has the meaning assigned under section 156. CHAPTER 2 GENERAL ADMINISTRATION PROVISIONS Part A In general 5 10 15 Purpose of Act

Part

Chapter or, if applicable, the relevant tax Act.

  1. 23

    A person who has been registered under section 22 must communicate to SARS

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    AI-assisted research summary: A person registered under section 22 must tell SARS about certain registration detail changes within 21 business days.

    23. A person who has been registered under section 22 must communicate to SARS 20 within 21 business days any change that relates to— representative taxpayer; (a) postal address; (b) physical address; (c) (d) banking particulars used for transactions with SARS; (e) (f) electronic address used for communication with SARS; or such other details as the Commissioner may require by public notice. Taxpayer reference number 24. (1) SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter. (2) SARS may register and allocate a taxpayer reference number to a person who is not registered. (3) A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS. (4) SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical. CHAPTER 4 RETURNS AND RECORDS Part A General Submission of return 25. (1) A person required under a tax Act to submit or who voluntarily submits a return must do so— (a) in the prescribed form and manner; and 25 30 35 40 45 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 43 Wet No. 28 van 2011 (a) aansoek doen vir registrasie binne die tydperk waarvoor in ’n Belastingwet voorsiening gemaak word of, indien geen sodanige tydperk bepaal word nie, binne 21 besigheidsdae nadat die persoon sodanig verplig word of binne die verdere tydperk deur SAID goedgekeur in die voorgeskrewe vorm en op die voorgeskrewe wyse; (b) aansoek doen vir registrasie vir een of meer belastings in die voorgeskrewe vorm en op die voorgeskrewe wyse; en (c) SAID voorsien van die verdere besonderhede en enige dokumente deur SAID vereis met die doel om die persoon te registreer vir die belasting of belastings. (3) ’n Persoon wat geregistreer is of aansoek doen om registrasie kragtens ’n Belastingwet kan vereis word om biometriese inligting in die voorgeskrewe vorm en wyse te voor te lê, indien die inligting vereis word om— (a) behoorlike identifikasie van die persoon; of (b) die teenwerk van identiteitvervalsing of bedrog, te verseker. (4) ’n Persoon wat ingevolge hierdie Hoofstuk vir registrasie aansoek doen en nie al die besonderhede en dokumente deur SAID vereis, verskaf het nie, kan beskou word as nie vir registrasie aansoek te gedoen het nie totdat al die besonderhede en dokumente aan SAID verskaf is. (5) Indien ’n belastingpligtige wat kragtens ’n Belastingwet verplig is om by SAID te registreer, versuim om so te maak, kan SAID die belastingpligtige vir een of meer belastingtipes, soos toepaslik onder die omstandighede, registreer. Kommunikasie van veranderinge in besonderhede 23. ’n Persoon wat kragtens artikel 22 geregistreer is, moet binne 21 besigheidsdae enige veranderinge met betrekking tot— (a) posadres; (b) fisiese adres; (c) verteenwoordigende belastingpligtige; (d) bankbesonderhede wat vir transaksies met SAID gebruik word; elektroniese adres gebruik vir kommunikasie met SAID; of (e) sodanige (f) kennisgewing vereis, ander besonderhede wat die Kommissaris by openbare aan SAID oordra. Belastingpligtige-verwysingsnommer 24. (1) SAID kan ’n belastingpligtige-verwysingsnommer ten opsigte van een of meer belastings toeken aan elke persoon wat geregistreer is kragtens ’n Belastingwet of hierdie Hoofstuk. (2) SAID kan ’n persoon wat nie geregistreer is nie, registreer en aan die persoon ’n belastingpligtige-verwysingsnommer toeken. (3) ’n Persoon aan wie ’n belastingpligtige-verwysingsnommer deur SAID toegeken is, moet die tersaaklike verwysingsnommer insluit in alle opgawes en ander dokumente by SAID ingedien. (4) SAID kan ’n opgawe of ander dokument deur ’n persoon ingedien as ongeldig beskou indien dit nie die verwysingsnommer in subartikel (3) bedoel, bevat nie en moet, indien prakties moontlik, die persoon diensooreenkomstig in kennis stel. HOOFSTUK 4 OPGAWES EN REKORDS Deel A Algemeen Indien van opgawe 25. (1) ’n Persoon wat kragtens ’n Belastingwet verplig is om ’n opgawe in te dien of wat vrywilliglik ’n opgawe indien, moet dit doen— (a) in die voorgeskrewe vorm en op die voorgeskrewe wyse; en 5 10 15 20 25 30 35 40 45 50 44 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 (b) by the date specified in the tax Act or, in its absence, by the date specified by the Commissioner in the public notice requiring the submission. (2) A return must contain the information prescribed by a tax Act or the Commissioner and be a full and true return. (3) A return must be signed by the taxpayer or by the taxpayer’s duly authorised representative and the person signing the return is regarded for all purposes in connection with a tax Act to be cognisant of the statements made in the return. (4) Non-receipt by a person of a return form does not affect the obligation to submit 5 a return. (5) SARS may, prior to the issue of an original assessment by SARS, request a person 10 to submit an amended return to correct an undisputed error in a return. (6) SARS may extend the time period for filing a return in a particular case, in accordance with procedures and criteria in policies published by the Commissioner. (7) The Commissioner may also extend the filing deadline generally or for specific classes of persons by public notice. (8) An extension under subsection (6) or (7) does not affect the deadline for paying the tax. Third party returns

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