Category: Section 27 (TAA) – Other returns required

Section 27

 

Section 27 substituted by section 42 of Act 21 of 2012 effective on 1 October 2012 and section 36 of Act 39 of 2013 effective on 1 October 2012.

Section 27 (TAA) – Other returns required

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27.    Other returns required

 

(1)     A senior SARS official may require a person to submit further or more detailed returns regarding any matter for which a return under section 25 or 26 is required or prescribed by a tax Act.

 

(2)     A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must contain the information prescribed by the official and must be a full and true return.