Category: Tax Administration Act No. 28 of 2011

Section 149 (TAA) – Register of settlements and reporting

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149.    Register of settlements and reporting

(1)     SARS must-

(a)     maintain a register of all ‘disputes’ that are ‘settled’ under this Part; and

(b)     document the process under which each ‘dispute’ is ‘settled’.

(2)     The Commissioner must provide an annual summary of ‘settlements’ to the Auditor-General and to the Minister.

(3)     The summary referred to in subsection (2) must be submitted by no later than the date on which the annual report for SARS is submitted to Parliament for the year and must-

(a)     be in a format which, subject to section 70(6), does not disclose the identity of the person concerned; and

[Paragraph (a) substituted by section 21 of Act 21 of 2021]

(b)     contain details, arranged by main classes of taxpayers or sections of the public, of the number of ‘settlements’, the amount of tax forgone, and the estimated savings in litigation costs.

Section 137 (TAA) – Notice by registrar of period for appeal of tax court decision

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137.    Notice by registrar of period for appeal of tax court decision

 

(1)     After the expiry of the time allowed under section 134(1) for the lodging of a notice of intention to appeal, the ‘registrar’ must-

 

(a)     give notice to a person who has lodged a notice of intention to appeal which has not been withdrawn, that if the person decides to appeal, the appeal must be noted within 21 business days after the date of the ‘registrar’s’ notice; and

 

(b)     supply to the person referred to in paragraph (a) a certified copy of an order that the president of the tax court made under section 135 which is the subject of the intended appeal.

 

(2)     The ‘registrar’ may not give notice under subsection (1)(a) until the order has been made or the transcript has been completed if-

 

(a)     it appears that the president of the tax court will make an order under section 135; or

 

(b)     an intending appellant requires a transcript of evidence given at the hearing of the case by the tax court as envisaged in section 134(2)(c).

 

(3)     If the opposite party is not also an intending appellant in the same case, the ‘registrar’ must provide to the opposite party copies of the notice and any order referred to in subsection (1)(a) and (b).

Section 150 (TAA) – Alteration of assessment or decision on settlement

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150.    Alteration of assessment or decision on settlement

 

(1)     If a ‘dispute’ between SARS and the person aggrieved by an assessment or ‘decision’ is ‘settled’ under this Part, SARS may, despite anything to the contrary contained in a tax Act, alter the assessment or ‘decision’ to give effect to the ‘settlement’.

 

(2)     An altered assessment or ‘decision’ referred to in subsection (1) is not subject to objection and appeal.

Section 138 (TAA) – Notice of appeal to Supreme Court of Appeal against tax court decision

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138.    Notice of appeal to Supreme Court of Appeal against tax court decision

 

(1)     If a person has-

 

(a)     appealed to the Supreme Court of Appeal from a court established under section 118(5);

 

(b)     been granted leave to appeal to the Supreme Court of Appeal under section 135; or

 

(c)     successfully petitioned to the Supreme Court of Appeal for leave to appeal,

 

the appeal which a party must note against a decision given in the relevant case must be noted to that Court.

 

(2)     If the notice of intention to appeal was noted to the High Court or leave to appeal to the Supreme Court of Appeal has been refused under section 135, the party who lodged the notice of intention to appeal must note an appeal to the appropriate Provincial Division of the High Court.

 

(3)     The notice of appeal must be lodged within the period referred to in section 137(1)(a) or within a longer period as may be allowed under the rules of the court to which the appeal is noted.

 

(4)     A notice of appeal must be in accordance with the requirements in the rules of the relevant higher court.

Section 139 (TAA) – Notice of cross-appeal of tax court decision

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139.    Notice of cross-appeal of tax court decision

(1)     A cross­appeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross­ appeal with the ‘registrar’, serving it upon the opposite party or the opposite party’s legal practitioner and lodging it with the registrar of the court to which the cross­appeal is noted.

[Subsection (1) substituted by section 37 of Act 33 of 2019]

(2)     The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted.

(3)     A notice of cross-appeal must state-

(a)     whether the whole or only part of the judgment is appealed against, and if a part, which part;

(b)     the grounds of cross-appeal specifying the findings of fact or rulings of law appealed against; and

(c)     any further particulars that may be required under the rules of the court to which the cross-appeal is noted.

Section 140 (TAA) – Record of appeal of tax court decision

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140.    Record of appeal of tax court decision

 

(1)     The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the ‘rules’.

 

(2)     Documents submitted in the tax court which do not relate to the matters in dispute in the appeal may be excluded from the record with the consent of the parties.

Section 151 (TAA) – Taxpayer

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151.    Taxpayer

In this Act, taxpayer means-

(a)     a person who is or may be chargeable to tax or with a tax offence;

[Paragraph (a) substituted by section 59 of Act 16 of 2016 effective on 1 October 2012]

(b)     a representative taxpayer;

(c)     a withholding agent;

(d)     a responsible third party; or

(e)     a person who is the subject of a request to provide assistance under an international tax agreement.

Section 141 (TAA) – Abandonment of judgment

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141.    Abandonment of judgment

(1)     A party may, by notice in writing, lodged with the ‘registrar’ and the opposite party or the opposite party’s legal practitioner or agent, abandon the whole or a part of a judgment in the party’s favour.

[Subsection (1) substituted by section 38 of Act 33 of 2019]

(2)     A notice of abandonment becomes part of the record.