“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;
Category: Tax Administration Act No. 28 of 2011
“Unemployment Insurance Contribution Act” definition of TAA
“Unemployment Insurance Contributions Act” means the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of2002);
Part C – Delegations (TAA)
Part C
Delegations
Chapter 3 – Registration (TAA)
CHAPTER 3
REGISTRATION
“Taxable event” definition of TAA
“taxable event” means an occurrence which affects or may affect the liability of a person to tax;
“Value-Added Tax Act” definition of TAA
“Value-Added Tax Act” means the Value-Added Tax Act, 1991 (Act No. 89 of 1991);
Section 10 (TAA) – Delegations by the Commissioner
10. Delegations by the Commissioner
(1) A delegation by the Commissioner under section 6(2)-
(a) must be in writing;
(b) becomes effective only when signed by the Commissioner;
(c) 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(e) may be amended or withdrawn by the Commissioner.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.
Section 22 (TAA) – Registration requirements
22. Registration requirements
(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-
(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 or under section 26(3) in the prescribed form and manner; and
[Paragraph (b) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
(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 or under section 26(3).
[Paragraph (c) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
(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 person that is obliged to register with SARS under a tax Act fails to do so, SARS may register the person for one or more tax types as is appropriate under the circumstances or for purposes of section 26(3).
[Subsection (5) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]
“Tax Act” definition of TAA
“tax Act” means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding customs and excise legislation;
[Definition of “tax Act” substituted by section 37 of Act 44 of 2014 effective on 1 October 2012 and section 33 of Act 23 of 2015 effective on 8 January 2016]
“Withholding agent” definition of TAA
“withholding agent” has the meaning assigned under section 156.