“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;
Author: admin_kmos
“Skills Development Levies Act” definition of TAA
“Skills Development Levies Act” means the Skills Development Levies Act, 1999 (Act No. 9 of 1999);
“Shareholder” definition of TAA
“shareholder” means a person who holds a beneficial interest in a company as defined in the Income Tax Act;
“Serious tax offence” definition of TAA
“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);
“Senior SARS official” definition of TAA
“senior SARS official” is a SARS official referred to in section 6(3);
“Self-assessment” definition of TAA
“self-assessment” means a determination of the amount of tax payable under a tax Act by a taxpayer and-
(a) submitting a return which incorporates the determination of the tax; or
(b) if no return is required, making a payment of the tax;
“Securities Transfer Tax Administration Act” definition of TAA
“Securities Transfer Tax Administration Act” means the Securities Transfer Tax Administration Act, 2007 (Act No. 26 of 2007);
“Securities Transfer Tax Act” definition of TAA
“Securities Transfer Tax Act” means the Securities Transfer Tax Act, 2007 (Act No. 25 of 2007);
Section 72 (TAA) – Self-incrimination
72. Self-incrimination
(1) A taxpayer may not refuse to comply with his or her obligations in terms of legislation to complete and file a return or an application on the grounds that to do so might incriminate him or her, and an admission by the taxpayer contained in a return, application, or other document submitted to SARS by a taxpayer is admissible in criminal proceedings against the taxpayer for a tax offence, unless a competent court directs otherwise.
(2) An admission by the taxpayer of the commission of a tax offence obtained from a taxpayer under Chapter 5 is not admissible in criminal proceedings against the taxpayer, unless a competent court directs otherwise.
Section 71 (TAA) – Disclosure in criminal, public safety or environmental matters
71. Disclosure in criminal, public safety or environmental matters
(1) If so ordered by a judge under this section, a senior SARS official must disclose the information described in subsection (2) to-
(a) the National Commissioner of the South African Police Service, referred to in section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995); or
(b) the National Director of Public Prosecutions, referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998).
(2) Subsection (1) applies to information which may reveal evidence-
(a) that an offence (other than a tax offence) has been or may be committed in respect of which a court may impose a sentence of imprisonment exceeding five years;
(b) that may be relevant to the investigation or prosecution of the offence; or
(c) of an imminent and serious public safety or environmental risk.
(3) A senior SARS official may, if of the opinion that-
(a) SARS has information referred to in subsection (2);
(b) the information will likely be material to the prosecution of the offence or avoidance of the risk; and
(c) the disclosure of the information would not seriously impair a civil or criminal tax investigation,
make an ex parte application to a judge in chambers for an order authorising SARS to disclose the information under subsection (1).
(4) The National Commissioner of the South African Police Service, the National Director of Public Prosecutions or a person acting under their respective direction and control, if-
(a) carrying out an investigation relating to an offence or a public safety or environmental risk referred to in subsection (2); and
(b) of the opinion that SARS may have information that is relevant to that investigation,
may make an ex parte application to a judge in chambers for an order requiring SARS to disclose the information referred to in subsection (2).
(5) SARS must be given prior notice of at least 10 business days of an application under subsection (4) unless the judge, based on urgency, allows a shorter period and SARS may oppose the application on the basis that the disclosure would seriously impair or prejudice a civil or criminal tax investigation or other enforcement of a tax Act by SARS.