239. Definitions
In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:
Category: Tax Administration Act No. 28 of 2011
Section 251 (TAA) – Delivery of documents to persons other than companies
251. Delivery of documents to persons other than companies
If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if-
(a) handed to the person;
(b) left with another person over 16 years of age apparently residing or employed at the person’s last known residence, office or place of business;
(c) sent to the person by post to the person’s last known address, which includes-
(i) a residence, office or place of business referred to in paragraph (b);or
(ii) the person’s last known post office box number or that of the person’s employer; or
(d) sent to the person’s last known electronic address, which includes-
(i) the person’s last known email address;
(ii) the person’s last known telefax number; or
(iii) the person’s electronic address as defined in the rules issued under section 255(1).
[Paragraph (d) substituted by section 70 of Act 23 of 2015 effective on 25 August 2014]
Section 266 (TAA) – Continuation of authority to audit
266. Continuation of authority to audit
If a SARS official was issued a letter authorising the official to audit under a tax Act, and the letter is in force immediately before the commencement date of this Act, the letter is regarded as issued to the official under section 41.
“Controlling body” definition of section 239 of TAA
‘controlling body’ means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and
Section 252 (TAA) – Delivery of documents to companies
252. Delivery of documents to companies
If a tax Act requires or authorises SARS to issue, give, send or serve a notice, document or other communication to a company, SARS is regarded as having issued, given, sent or served the communication to the company if-
(a) handed to the public officer of the company;
(b) left with a person older than 16 years apparently residing or employed at-
(i) the place appointed by the company under section 247; or
(ii) where no such place has been appointed by the company, the last known office or place of business of the company;
(c) sent by post addressed to the company or its public officer at the company or public officer’s last known address, which includes-
(i) an office or place referred to in paragraph (b);or
(ii) the company or public officer’s last known post office box number or that of the public officer’s employer; or
(d) sent to the company or its public officer’s last known electronic address, which includes the-
(i) last known email address;
(ii) last known telefax number; or
(iii) electronic address as defined in the rules issued under section 255(1).
[Paragraph (d) substituted by section 71 of Act 23 of 2015 effective on 25 August 2014]
Section 267 (TAA) – Conduct of inquiries and execution of search and seizure warrants
267. Conduct of inquiries and execution of search and seizure warrants
(1) If the Commissioner authorised an inquiry under a tax Act and a judge granted an order designating a person to act as presiding officer in the inquiry before the commencement date of this Act, the inquiry is regarded as authorised under sections 50 and 51.
(2) If a judge issued a search and seizure warrant under a tax Act that has not been executed before the commencement date of this Act, the warrant is regarded as issued under section 60.
“Recognised controlling body” definition of section 239 of TAA
‘recognised controlling body’ means a ‘controlling body’ recognised by the Commissioner under section 240A.
Section 253 (TAA) – Documents delivered deemed to have been received
253. Documents delivered deemed to have been received
(1) A notice, document or other communication issued, given, sent or served in the manner referred to in section 251 or 252, is regarded as received by the person to whom it was delivered or left, or if posted it is regarded as having been received by the person to whom it was addressed at the time when it would, in the ordinary course of post, have arrived at the addressed place.
(2) Subsection (1) does not apply if-
(a) SARS is satisfied that the notice, document or other communication was not received or was received at some other time; or
(b) a court decides that the notice, document or other communication was not received or was received at some other time.
(3) If SARS is satisfied that-
(a) a notice, document or other communication (other than a notice of assessment) issued, given, sent or served in a manner referred to in section 251 or 252 (excluding paragraphs (a) and (b) thereof)-
(i) has not been received by the addressee; or
(ii) has been received by that person considerably later than it should have been received; and
(b) the person has in consequence been placed at a material disadvantage,
the notice, document or other communication must be withdrawn and be issued, given, sent or served anew.
Section 268 (TAA) – Application of Chapter 15
268. Application of Chapter 15
Chapter 15 applies to non-compliance resulting from a continuous failure by a person to comply with an obligation that exists on the date a notice referred to in section 210(2) comes into effect, in which case the date on which the non-compliance occurred will be regarded as the date that notice came into effect.
Section 240 (TAA) – Registration of tax practitioners
240. Registration of tax practitioners
(1) Every natural person who-
(a) provides advice to another person with respect to the application of a tax Act; or
(b) completes or assists in completing a return by another person,
must-
(i) register with or fall under the jurisdiction of a ‘recognised controlling body’ by the later of 1 July 2013 or 21 business days after the date on which that person for the first time provides the advice or completes or assists in completing the return; and
(ii) register with SARS as a tax practitioner in the prescribed form and manner, within 21 business days after the date on which that person for the first time provides the advice or completes or assists in completing the return.
(2) The provisions of this section do not apply in respect of a person who only-
(a) provides the advice or completes or assists in completing a return for no consideration to that person or his or her employer or a connected person in relation to that employer or that person;
(b) provides the advice in anticipation of or in the course of any litigation to which the Commissioner is a party or where the Commissioner is a complainant;
(c) provides the advice as an incidental or subordinate part of providing goods or other services to another person;
(d) provides the advice or completes or assists in completing a return –
(i) to or in respect of the employer by whom that person is employed on a full-time basis or to or in respect of the employer and connected persons in relation to the employer; or
(ii) under the supervision of a registered tax practitioner who has assigned or approved the assignment of those functions to the person.
(2A) A tax practitioner who has assigned or approved the assignment of functions to a person under subsection (2)(d)(ii) is regarded as accountable for the actions of that person in performing those functions for the purposes of a complaint to a recognised controlling body under section 241(2).
(3) A person may not register as a tax practitioner under subsection (1) or SARS may deregister a registered tax practitioner if the person or the registered tax practitioner, as the case may be-
(a) during the preceding five years has been removed from a related profession by a ‘controlling body’ for serious misconduct;
(b) during the preceding five years has been convicted (whether in the Republic or elsewhere) of-
(i) theft, fraud, forgery or uttering a forged document, perjury or an offence under the Prevention and Combating of Corrupt Activities Act, 2004 (Act No. 12 of 2004); or
(ii) any other offence involving dishonesty,
for which the person has been sentenced to a period of imprisonment exceeding two years without the option of a fine or to a fine exceeding the amount prescribed in the Adjustment of Fines Act, 1991 (Act 101 of 1991);
[Paragraph (b) amended by section 60(b) of Act 44 of 2014 and by section 24(a) of Act 22 of 2018.]
(c) during the preceding five years has been convicted of a serious tax offence; or
[Paragraph (c) added by section 60(b) of Act 44 of 2014 and amended by section 24(b) of Act 22 of 2018.]
(d) during the preceding 12 months has for an aggregate period of at least six months not been tax compliant to the extent referred to in section 256(3) and has failed to—
(i) demonstrate that he or she has been compliant for that period; or
(ii) remedy the non-compliance,
within the period specified in a notice by SARS.
[Subsection (3) amended by section 60(a) of Act 44 of 2014 effective on 1 October 2012. Paragraph (d) added by section 24(c) of Act 22 of 2018.]
(4) If prosecution for a serious tax offence has been instituted but not finalised against a person or registered tax practitioner and if the person or registered tax practitioner continues with the commission of a serious tax offence after the criminal proceedings have been instituted, a senior SARS official may-
(a) not register the person as a registered tax practitioner; or
(b) suspend the registration of the registered tax practitioner,
for the duration of the criminal proceedings commencing on the date that prosecution is instituted and ending on the date that the person or registered tax practitioner is finally acquitted.