KMOS

Section 2 – Purpose of Act

In general

Section 3 – Administration of tax Acts

Section 4 – Application of Act

Section 5 – Practice generally prevailing

Section 6 – Powers and duties

Powers and duties of SARS and SARS officials

Section 7 – Conflict of interest

Section 8 – Identity cards

Section 9 – Decision or notice by SARS

Section 10 – Delegations by the Commissioner

Delegations

Section 11 – Legal proceedings involving Commissioner

Authority to act in legal proceedings

Section 12 – Right of appearance in proceedings

Section 13 – Powers and duties of Minister

Powers and duties of Minister

Section 14 – Power of Minister to appoint Tax Ombud

Part F

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

Section 21 – Confidentiality

CHAPTER 3

REGISTRATION

Section 22 – Registration requirements

Section 23 – Communication of changes in particulars

Section 24 – Taxpayer reference number

CHAPTER 4

RETURNS AND RECORDS

Section 25 – Submission of return

General

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

Section 33 – Translation

Section 35 – Reportable arrangements

Reportable arrangements

Section 34 – Definitions

Section 36 – Excluded arrangements

Section 37 – Disclosure obligation

Section 38 – Information to be submitted

Section 39 – Reportable arrangement reference number

CHAPTER 5

INFORMATION GATHERING

Section 40 – Selection for inspection, verification or audit

General rules for inspection, verification, audit and criminal investigation

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

Section 46 – Request for relevant material

Inspection, request for relevant material, audit and criminal investigation

Section 45 – Inspection

Section 47 – Production of relevant material in person

Section 48 – Field audit or criminal investigation

Section 49 – Assistance during field audit or criminal investigation

Section 50 – Authorisation for inquiry

Inquiries

Section 51 – Inquiry order

Section 52 – Inquiry proceedings

Section 53 – Notice to appear

Section 54 – Powers of presiding officer

Section 55 – Witness fees

Section 56 – Confidentiality of proceedings

Section 57 – Incriminating evidence

Section 58 – Inquiry not suspended by civil or criminal proceedings

Section 59 – Application for warrant

Search and seizure

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

CHAPTER 6

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

CHAPTER 7

ADVANCE RULINGS

Section 75 – Definitions

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 89 – General rulings

Section 90 – Procedures and guidelines for advance rulings

CHAPTER 8

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

CHAPTER 9

DISPUTE RESOLUTION

Section 101 – Definitions

General

Section 102 – Burden of proof

Section 103 – Rules for dispute resolution

Section 104 – Objection against assessment or decision

Objection and appeal

Section 105 – Forum for dispute of assessment or decision

Section 106 – Decision on objection

Section 107 – Appeal against assessment or decision

Section 108 – Establishment of tax board

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

Section 116 – Establishment of tax court

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

Section 133 – Appeal against decision of tax court

Appeal against tax court decision

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

Part F

Settlement of dispute

Section 142 – Definitions

Section 143 – Purpose of Part

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

CHAPTER 10

TAX LIABILITY AND PAYMENT

Section 152 – Person chargeable to tax

Taxpayers

Section 151 – Taxpayer

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

Section 162 – Determination of time and manner of payment of tax

Payment of tax

Section 163 – Preservation order

Section 164 – Payment of tax pending objection or appeal

Section 165 – Taxpayer account

Taxpayer account and allocation of payments

Section 166 – Allocation of payments

Section 167 – Instalment payment agreement

Deferral of payment

Section 168 – Criteria for instalment payment agreement

CHAPTER 11

RECOVERY OF TAX

Section 169 – Debt due to SARS

General

Section 170 – Evidence as to assessment

Section 171 – Period of limitation on collection of tax

Section 172 – Application for civil judgment for recovery of tax

Judgment procedure

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

Section 177 – Institution of sequestration, liquidation or winding-up proceedings

Sequestration, liquidation and winding-up proceedings

Section 178 – Jurisdiction of court in sequestration, liquidation or winding-up proceedings

Section 179 – Liability of third party appointed to satisfy tax debts

Collection of tax debt from third parties

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

Section 185 – Tax recovery on behalf of foreign governments

Assisting foreign governments

Part F

Remedies with respect to foreign assets

Section 186 – Compulsory repatriation of foreign assets of taxpayer

CHAPTER 12

INTEREST

Section 187 – General interest rules

Section 188 – Period over which interest accrues

Section 189 – Rate at which interest is charged

CHAPTER 13

REFUNDS

Section 190 – Refunds of excess payments

Section 191 – Refunds subject to set-off and deferral

CHAPTER 14

WRITE OFF OR COMPROMISE OF TAX DEBTS

Section 192 – Definitions

General provisions

Section 193 – Purpose of Chapter

Section 194 – Application of Chapter

Section 195 – Temporary write off of tax debt

Temporary write off of tax debt

Section 196 – Tax debt uneconomical to pursue

Section 197 – Permanent write off of tax debt

Permanent write off of tax debt

Section 198 – Tax debt irrecoverable at law

Section 199 – Procedure for writing off tax debt

Section 200 – Compromise of tax debt

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

Section 206 – Register of tax debts written off or compromised

Records and reporting

Section 207 – Reporting by Commissioner of tax debts written off or compromised

CHAPTER 15

ADMINISTRATIVE NON-COMPLIANCE PENALTIES

Section 208 – Definitions

General

Section 209 – Purpose of Chapter

Section 210 – Non-compliance subject to penalty

Fixed amount penalties

Section 211 – Fixed amount penalty table

Section 212 – Reportable arrangement and mandatory disclosure penalty

Section 213 – Imposition of percentage based penalty

Percentage based penalty

Section 214 – Procedures for imposing penalty

Procedure

Section 215 – Procedure to request remittance of penalty

Section 216 – Remittance of penalty for failure to register

Remedies

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

CHAPTER 16

UNDERSTATEMENT PENALTY

Part A

Imposition of understatement penalty

Section 221 – Definitions

Section 222 – Understatement penalty

Section 223 – Understatement penalty percentage table

Section 224 – Objection and appeal against imposition of understatement penalty