Sections
DEFINITIONS
GENERAL ADMINISTRATION PROVISIONS
In general
Section 3 – Administration of tax Acts
Section 4 – Application of Act
Section 5 – Practice generally prevailing
Powers and duties of SARS and SARS officials
Section 7 – Conflict of interest
Section 9 – Decision or notice by SARS
Delegations
Section 10 – Delegations by the Commissioner
Authority to act in legal proceedings
Section 11 – Legal proceedings involving Commissioner
Section 12 – Right of appearance in proceedings
Powers and duties of Minister
Section 13 – Powers and duties of Minister
Section 14 – Power of Minister to appoint Tax Ombud
Powers and duties of Tax Ombud
Section 15 – Office of Tax Ombud
Section 16 – Mandate of Tax Ombud
Section 17 – Limitations on authority
Section 18 – Review of complaint
Section 19 – Reports by Tax Ombud
Section 20 – Resolution and recommendations
REGISTRATION
Section 22 – Registration requirements
Section 23 – Communication of changes in particulars
Section 24 – Taxpayer reference number
RETURNS AND RECORDS
General
Section 25 – Submission of return
Section 26 – Third party returns
Section 27 – Other returns required
Section 28 – Statement concerning accounts
Section 29 – Duty to keep records
Section 30 – Form of records kept or retained
Section 31 – Inspection of records
Section 32 – Retention period in case of audit, objection or appeal
Reportable arrangements
Section 35 – Reportable arrangements
Section 36 – Excluded arrangements
Section 37 – Disclosure obligation
Section 38 – Information to be submitted
Section 39 – Reportable arrangement reference number
INFORMATION GATHERING
General rules for inspection, verification, audit and criminal investigation
Section 40 – Selection for inspection, verification or audit
Section 41 – Authorisation for SARS official to conduct audit or criminal investigation
Section 42 – Keeping taxpayer informed
Section 42A – Procedure where legal professional privilege is asserted
Section 43 – Referral for criminal investigation
Section 44 – Conduct of criminal investigation
Inspection, request for relevant material, audit and criminal investigation
Section 46 – Request for relevant material
Section 47 – Production of relevant material in person
Section 48 – Field audit or criminal investigation
Section 49 – Assistance during field audit or criminal investigation
Inquiries
Section 50 – Authorisation for inquiry
Section 52 – Inquiry proceedings
Section 54 – Powers of presiding officer
Section 56 – Confidentiality of proceedings
Section 57 – Incriminating evidence
Section 58 – Inquiry not suspended by civil or criminal proceedings
Search and seizure
Section 59 – Application for warrant
Section 60 – Issuance of warrant
Section 61 – Carrying out search
Section 62 – Search of premises not identified in warrant
Section 63 – Search without warrant
Section 64 – Legal professional privilege
Section 65 – Person’s right to examine and make copies
Section 66 – Application for return of seized relevant material or costs of damages
CONFIDENTIALITY OF INFORMATION
Section 67 – General prohibition of disclosure
Section 68 – SARS confidential information and disclosure
Section 69 – Secrecy of taxpayer information and general disclosure
Section 70 – Disclosure to other entities
Section 71 – Disclosure in criminal, public safety or environmental matters
Section 72 – Self-incrimination
Section 73 – Disclosure to taxpayer of own record
Section 74 – Publication of names of offenders
ADVANCE RULINGS
Section 76 – Purpose of advance rulings
Section 77 – Scope of advance rulings
Section 78 – Private rulings and class rulings
Section 79 – Applications for advance rulings
Section 80 – Rejection of application for advance ruling
Section 81 – Fees for advance rulings
Section 82 – Binding effect of advance rulings
Section 83 – Applicability of advance rulings
Section 84 – Rulings rendered void
Section 85 – Subsequent changes in tax law
Section 86 – Withdrawal or modification of advance rulings
Section 87 – Publication of advance rulings
Section 88 – Non-binding private opinions
Section 90 – Procedures and guidelines for advance rulings
ASSESSMENTS
Section 91 – Original assessments
Section 92 – Additional assessments
Section 93 – Reduced assessments
Section 94 – Jeopardy assessments
Section 95 – Estimation of assessments
Section 96 – Notice of assessment
Section 97 – Recording of assessments
Section 98 – Withdrawal of assessments
Section 99 – Period of limitations for issuance of assessments
Section 100 – Finality of assessment or decision
DISPUTE RESOLUTION
General
Section 103 – Rules for dispute resolution
Objection and appeal
Section 104 – Objection against assessment or decision
Section 105 – Forum for dispute of assessment or decision
Section 106 – Decision on objection
Section 107 – Appeal against assessment or decision
Tax board
Section 108 – Establishment of tax board
Section 109 – Jurisdiction of tax board
Section 110 – Constitution of tax board
Section 111 – Appointment of chairpersons
Section 112 – Clerk of tax board
Section 113 – Tax board procedure
Section 114 – Decision of tax board
Section 115 – Referral of appeal to tax court
Tax court
Section 116 – Establishment of tax court
Section 117 – Jurisdiction of tax court
Section 118 – Constitution of tax court
Section 119 – Nomination of president of tax court
Section 120 – Appointment of panel of tax court member
Section 121 – Appointment of registrar of tax court
Section 122 – Conflict of interest of tax court members
Section 123 – Death, retirement or incapability of judge or member
Section 124 – Sitting of tax court not public
Section 125 – Appearance at hearing of tax court
Section 126 – Subpoena of witness to tax court
Section 127 – Non-attendance by witness or failure to give evidence
Section 128 – Contempt of tax court
Section 129 – Decision by tax court
Section 130 – Order for costs by tax court
Section 131 – Registrar to notify parties of judgment of tax court
Section 132 – Publication of judgment of tax court
Appeal against tax court decision
Section 133 – Appeal against decision of tax court
Section 134 – Notice of intention to appeal tax court decision
Section 135 – Leave to appeal to Supreme Court of Appeal against tax court decision
Section 136 – Failure to lodge notice of intention to appeal tax court decision
Section 137 – Notice by registrar of period for appeal of tax court decision
Section 138 – Notice of appeal to Supreme Court of Appeal against tax court decision
Section 139 – Notice of cross-appeal of tax court decision
Section 140 – Record of appeal of tax court decision
Section 141 – Abandonment of judgment
Settlement of dispute
Section 144 – Initiation of settlement procedure
Section 145 – Circumstances where settlement is inappropriate
Section 146 – Circumstances where settlement is appropriate
Section 147 – Procedure for settlement
Section 148 – Finality of settlement agreement
Section 149 – Register of settlements and reporting
Section 150 – Alteration of assessment or decision on settlement
TAX LIABILITY AND PAYMENT
Taxpayers
Section 152 – Person chargeable to tax
Section 153 – Representative taxpayer
Section 154 – Liability of representative taxpayer
Section 155 – Personal liability of representative taxpayer
Section 156 – Withholding agent
Section 157 – Personal liability of withholding agent
Section 158 – Responsible third party
Section 159 – Personal liability of responsible third party
Section 160 – Taxpayer’s right to recovery
Section 161 – Security by taxpayer
Payment of tax
Section 162 – Determination of time and manner of payment of tax
Section 163 – Preservation order
Section 164 – Payment of tax pending objection or appeal
Taxpayer account and allocation of payments
Section 165 – Taxpayer account
Section 166 – Allocation of payments
Deferral of payment
Section 167 – Instalment payment agreement
Section 168 – Criteria for instalment payment agreement
RECOVERY OF TAX
General
Section 169 – Debt due to SARS
Section 170 – Evidence as to assessment
Section 171 – Period of limitation on collection of tax
Judgment procedure
Section 172 – Application for civil judgment for recovery of tax
Section 173 – Jurisdiction of Magistrates’ Court in judgment procedure
Section 174 – Effect of statement filed with clerk or registrar
Section 175 – Amendment of statement filed with clerk or registrar
Section 176 – Withdrawal of statement and reinstitution of proceedings
Sequestration, liquidation and winding-up proceedings
Section 177 – Institution of sequestration, liquidation or winding-up proceedings
Section 178 – Jurisdiction of court in sequestration, liquidation or winding-up proceedings
Collection of tax debt from third parties
Section 179 – Liability of third party appointed to satisfy tax debts
Section 180 – Liability of financial management for tax debts
Section 181 – Liability of shareholders for tax debts
Section 182 – Liability of transferee for tax debts
Section 183 – Liability of person assisting in dissipation of assets
Section 184 – Recovery of tax debts from other persons
Assisting foreign governments
Section 185 – Tax recovery on behalf of foreign governments
Remedies with respect to foreign assets
Section 186 – Compulsory repatriation of foreign assets of taxpayer
INTEREST
Section 187 – General interest rules
Section 188 – Period over which interest accrues
Section 189 – Rate at which interest is charged
REFUNDS
Section 190 – Refunds of excess payments
Section 191 – Refunds subject to set-off and deferral
WRITE OFF OR COMPROMISE OF TAX DEBTS
General provisions
Section 193 – Purpose of Chapter
Section 194 – Application of Chapter
Temporary write off of tax debt
Section 195 – Temporary write off of tax debt
Section 196 – Tax debt uneconomical to pursue
Permanent write off of tax debt
Section 197 – Permanent write off of tax debt
Section 198 – Tax debt irrecoverable at law
Section 199 – Procedure for writing off tax debt
Compromise of tax debt
Section 200 – Compromise of tax debt
Section 201 – Request by debtor for compromise of tax debt
Section 202 – Consideration of request to compromise tax debt
Section 203 – Circumstances where not appropriate to compromise tax debt
Section 204 – Procedure for compromise of tax debt
Section 205 – SARS not bound by compromise of tax debt
Records and reporting
Section 206 – Register of tax debts written off or compromised
Section 207 – Reporting by Commissioner of tax debts written off or compromised
ADMINISTRATIVE NON-COMPLIANCE PENALTIES
General
Section 209 – Purpose of Chapter
Fixed amount penalties
Section 210 – Non-compliance subject to penalty
Section 211 – Fixed amount penalty table
Section 212 – Reportable arrangement and mandatory disclosure penalty
Percentage based penalty
Section 213 – Imposition of percentage based penalty
Procedure
Section 214 – Procedures for imposing penalty
Section 215 – Procedure to request remittance of penalty
Remedies
Section 216 – Remittance of penalty for failure to register
Section 217 – Remittance of penalty for nominal or first incidence of non-compliance
Section 218 – Remittance of penalty in exceptional circumstances
Section 219 – Penalty incorrectly assessed
Section 220 – Objection and appeal against decision not to remit penalty
UNDERSTATEMENT PENALTY
Imposition of understatement penalty
Section 222 – Understatement penalty
Section 223 – Understatement penalty percentage table
Section 224 – Objection and appeal against imposition of understatement penalty
Voluntary disclosure programme
Section 226 – Qualification of person subject to audit or investigation for voluntary disclosure
Section 227 – Requirements for valid voluntary disclosure
Section 228 – No-name voluntary disclosure
Section 229 – Voluntary disclosure relief
Section 230 – Voluntary disclosure agreement
Section 231 – Withdrawal of voluntary disclosure relief
Section 232 – Assessment or determination to give effect to agreement
Section 233 – Reporting of voluntary disclosure agreements
CRIMINAL OFFENCES
Section 234 – Criminal offences relating to non-compliance with tax Acts
Section 235 – Evasion of tax and obtaining undue refunds by fraud or theft
Section 236 – Criminal offences relating to secrecy provisions
Section 237 – Criminal offences relating to filing return without authority
Section 238 – Jurisdiction of courts in criminal matters
REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT
Section 240 – Registration of tax practitioners
Section 240A – Recognition of controlling bodies
Section 241 – Complaint to controlling body
Section 242 – Disclosure of information regarding complaint and remedies of taxpayer
Section 243 – Complaint considered by controlling body
GENERAL PROVISIONS
Section 245 – Power of Minister to determine date for submission of returns and payment of tax
Section 246 – Public officers of companies
Section 247 – Company address for notices and documents
Section 248 – Public officer in event of liquidation, winding-up or business rescue
Section 249 – Default in appointing public officer or address for notices or documents
Section 250 – Authentication of documents
Section 251 – Delivery of documents to persons other than companies
Section 252 – Delivery of documents to companies
Section 253 – Documents delivered deemed to have been received
Section 254 – Defect does not affect validity
Section 255 – Rules for electronic communication
Section 256 – Tax compliance status
Section 257 – Regulations by Minister
TRANSITIONAL PROVISIONS
Section 258 – New taxpayer reference number
Section 259 – Appointment of Tax Ombud
Section 260 – Provisions relating to secrecy
Section 261 – Public officer previously appointed
Section 262 – Appointment of chairpersons of tax board
Section 263 – Appointment of members of tax court
Section 264 – Continuation of tax board, tax court and court rules
Section 265 – Continuation of appointment to a post or office or delegation by Commissioner
Section 266 – Continuation of authority to audit
Section 267 – Conduct of inquiries and execution of search and seizure warrants
Section 268 – Application of Chapter 15
Section 269 – Continuation of authority, rights and obligations
Section 270 – Application of Act to prior or continuing action
Section 271 – Amendment of legislation