‘decision’ means a decision referred to in section 104(2);
Category: Tax Administration Act No. 28 of 2011
“Transaction” definition of section 75 of TAA
‘transaction’ means any transaction, deal, business, arrangement, operation or scheme and includes a series of transactions.
Chapter 8 – Assessments (TAA)
CHAPTER 8
ASSESSMENTS
“Registrar” definition of section 101 of TAA
‘registrar’ means the registrar of the tax court; and ‘rules’ mean the rules made under section 103.
Section 73 (TAA) – Disclosure to taxpayer of own record
73. Disclosure to taxpayer of own record
(1) A taxpayer or the taxpayer’s duly authorised representative is entitled to obtain-
(a) a copy, certified by SARS, of the recorded particulars of an assessment or decision referred to in section 104(2) relating to the taxpayer;
(b) access to information submitted to SARS by the taxpayer or by a person on the taxpayer’s behalf;
(c) information, other than SARS confidential information, on which the taxpayer’s assessment is based; and
(d) other information relating to the tax affairs of the taxpayer.
(2) A request for information under subsection (1)(d) must be made under the Promotion of Access to Information Act.
Section 76 (TAA) – Purpose of advance rulings
76. Purpose of advance rulings
The purpose of the ‘advance ruling’ system is to promote clarity, consistency and certainty regarding the interpretation and application of a tax Act by creating a framework for the issuance of ‘advance rulings’.
Section 91 (TAA) – Original assessments
91. Original assessments
(1) If a tax Act requires a taxpayer to submit a return which does not incorporate a determination of the amount of a tax liability, SARS must make an original assessment based on the return submitted by the taxpayer or other information available or obtained in respect of the taxpayer.
(2) If a tax Act requires a taxpayer to submit a return which incorporates a determination of the amount of a tax liability, the submission of the return is an original self-assessment of the tax liability.
(3) If a tax Act requires a taxpayer to make a determination of the amount of a tax liability and no return is required, the payment of the amount of tax due is an original assessment.
(4) . . . . . .
[Subsection (4) substituted by section 32 of Act 33 of 2019 and deleted by section 27 of Act 24 of 2020]
(5) . . . . . .
[Subsection (5) substituted by section 58(a) of Act 21 of 2012 and deleted by section 27 of Act 24 of 2020]
(6) . . . . . .
[Subsection (6) added by section 58(b) of Act 21 of 2012 and deleted by section 27 of Act 24 of 2020]
Section 102 (TAA) – Burden of proof
102. Burden of proof
(1) A taxpayer bears the burden of proving-
(a) that an amount, transaction, event or item is exempt or otherwise not taxable;
(b) that an amount or item is deductible or may be set off;
[Para. (b) substituted by section 23 of Act 13 of 2017 effective on 18 December 2017]
(c) the rate of tax applicable to a transaction, event, item or class of taxpayer;
(d) that an amount qualifies as a reduction of tax payable;
(e) that a valuation is correct; or
(f) whether a ‘decision’ that is subject to objection and appeal under a tax Act, is incorrect.
(2) The burden of proving whether an estimate under section 95 is reasonable or the facts on which SARS based the imposition of an understatement penalty under Chapter 16, is upon SARS.
Section 74 (TAA) – Publication of names of offenders
74. Publication of names of offenders
(1) The Commissioner may publish for general information the particulars specified in subsection (2), relating to a tax offence committed by a person, if-
(a) the person was convicted of the offence; and
(b) all appeal or review proceedings relating to the offence have been completed or were not instituted within the period allowed.
(2) The publication referred to in subsection (1) may specify-
(a) the name and area of residence of the offender;
(b) any particulars of the offence that the Commissioner thinks fit; and
(c) the particulars of the fine or sentence imposed.
section 77 (TAA) – Scope of advance rulings
77. Scope of advance rulings
SARS may make an ‘advance ruling’ on any provision of a tax Act.