“official publication” means a binding general ruling, interpretation note, practice note or public notice issued by a senior SARS official or the Commissioner;
Category: Tax Administration Act No. 28 of 2011
“Diamond Export Levy Act” definition of TAA
“Diamond Export Levy Act” means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007);
“Original assessment” definition of TAA
“original assessment” is an assessment referred to in section 91;
Chapter 1 (TAA) – Definitions
CHAPTER 1
DEFINITIONS
“Diamond Export Levy (Administration) Act” definition of TAA
“Diamond Export Levy (Administration) Act” means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007);
“Outstanding tax debt” definition of TAA
“outstanding tax debt” means a tax debt not paid by the day referred to in section 162;
Section 1 (TAA) – Definitions
1. Definitions
In this Act, unless the context indicates otherwise, a term which is assigned a meaning in another tax Act has the meaning so assigned, and the following terms have the following meaning:
“Document” definition of TAA
“document” means anything that contains a written, sound or pictorial record, or other record of information, whether in physical or electronic form;
“Asset” definition of TAA
“asset” includes-
(a) property of whatever nature, whether movable or immovable, corporeal or incorporeal; and
(b) a right or interest of whatever nature to or in the property;
“Effective date” definition of TAA
“effective date” is the date described in section 187(3), (4) and (5) of this Act, or the date from when interest is otherwise calculated under a tax Act;