Category: Tax Administration Act No. 28 of 2011

Section 89 (TAA) – Binding general rulings

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89.    Binding general rulings

 

(1)     A senior SARS official may issue a ‘binding general ruling’ that is effective for either-

 

(a)     a particular tax period or other definite period; or

 

(b)     an indefinite period.

 

(2)     A ‘binding general ruling’ must state-

 

(a)     that it is a ‘binding general ruling’ made under this section;

 

(b)     the provisions of a tax Act which are the subject of the ‘binding general ruling’; and

 

(c)     either-

 

(i)      the tax period or other definite period for which it applies; or

 

(ii)     in the case of a ‘binding general ruling’ for an indefinite period, that it is for an indefinite period and the date or tax period from which it applies.

 

(3)     A ‘binding general ruling’ may be issued as an interpretation note or in another form and may be issued in the manner that the Commissioner prescribes.

 

(4)     A publication or other written statement does not constitute and may not be considered or treated as a ‘binding general ruling’ unless it contains the information prescribed by subsection (2).

Section 73 (TAA) – Disclosure to taxpayer of own record

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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.