‘dispute’ means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or of both the facts and the law, which arises pursuant to the issue of an assessment or the making of a ‘decision’; and
Category: Tax Administration Act No. 28 of 2011
Section 155 (TAA) – Personal liability of representative taxpayer
155. Personal liability of representative taxpayer
A representative taxpayer is personally liable for tax payable in the representative taxpayer’s representative capacity, if, while it remains unpaid-
(a) the representative taxpayer alienates, charges or disposes of amounts in respect of which the tax is chargeable; or
(b) the representative taxpayer disposes of or parts with funds or moneys, which are in the representative taxpayer’s possession or come to the representative taxpayer after the tax is payable, if the tax could legally have been paid from or out of the funds or moneys.
Section 130 (TAA) – Order for costs by tax court
130. Order for costs by tax court
(1) The tax court may, in dealing with an appeal under this Chapter and on application by an aggrieved party, grant an order for costs in favour of the party, if-
(a) the SARS grounds of assessment or ‘decision’ are held to be unreasonable;
(b) the ‘appellant’s’ grounds of appeal are held to be unreasonable;
(c) the tax board’s decision is substantially confirmed;
(d) the hearing of the appeal is postponed at the request of the other party; or
(e) the appeal is withdrawn or conceded by the other party after the ‘registrar’ allocates a date of hearing.
(2) The costs awarded by the tax court under this section must be determined in accordance with the fees prescribed by the rules of the High Court.
(3) The tax court may make an order as to costs provided for in the “rules” in-
(a) a test case designated under section 106(5); or
(b) an interlocutory application or an application in a procedural matter referred to in section 117(3).
“Settle” definition of section 142 of TAA
‘settle’ means to resolve a ‘dispute’ by compromising a disputed liability, otherwise than by way of either SARS or the person concerned accepting the other party’s interpretation of the facts or the law applicable to those facts or of both the facts and the law, and ‘settlement’ must be construed accordingly.
Section 156 (TAA) – Withholding agent
156. Withholding agent
In this Act, withholding agent means a person who must under a tax Act withhold an amount of tax and pay it to SARS.
Section 131 (TAA) – Registrar to notify parties of judgment of tax court
131. Registrar to notify parties of judgment of tax court
The ‘registrar’ must notify the ‘appellant’ and SARS of the court’s decision within 21 business days of the date of the delivery of the written decision.
Section 143 (TAA) – Purpose of Part
143. Purpose of Part
(1) A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable.
(2) Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such flexibility is to the best advantage of the State.
(3) The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and ‘settle’ a ‘dispute’.
Section 157 (TAA) – Personal liability of withholding agent
157. Personal liability of withholding agent
(1) A withholding agent is personally liable for an amount of tax-
(a) withheld and not paid to SARS; or
(b) which should have been withheld under a tax Act but was not so withheld.
(2) An amount paid or recovered from a withholding agent in terms of subsection (1) is an amount of tax which is paid on behalf of the relevant taxpayer in respect of his or her liability under the relevant tax Act.
Section 132 (TAA) – Publication of judgment of tax court
132. Publication of judgment of tax court
A judgment of the tax court dealing with an appeal under this Chapter must be published for general information and, unless the sitting of the tax court was public under the circumstances referred to in section 124(2), in a form that does not reveal the ‘appellant’s’ identity.
Section 144 (TAA) – Initiation of settlement procedure
144. Initiation of settlement procedure
(1) Either party to a ‘dispute’ may initiate a ‘settlement’ procedure by communication with the other party.
(2) Neither SARS nor the taxpayer has the right to require the other party to engage in a ‘settlement’ procedure.