Category: Tax Administration Act No. 28 of 2011

Section 272 (TAA) – Short title and commencement

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272.    Short title and commencement

(1)     This Act is called the Tax Administration Act, 2011, and comes into operation on a date to be determined by the President by proclamation in the Gazette.

(2)     The President may determine different dates for different provisions of this Act to come into operation and for the purposes of Chapter 12 and the provisions relating to interest in Schedule 1, the Minister may determine by public notice the date on which they come into operation in respect of a tax type.

[Subsection (2) substituted by section 30 of Act 13 of 2017 effective on 18 December 2017]

(3)     Subparagraphs (g), (h), (i) and (j) of paragraph 60 of Schedule 1 come into operation on the date on which Part VIII of Chapter II of the Income Tax Act, 1962, comes into operation.

(4)     Paragraph 78 of Schedule 1 is deemed to have come into operation on 1 January 2011 and applies in respect of premiums incurred on or after that date.

(5)     Paragraph 184 of Schedule 1 is deemed to have come into operation on 1 March 2010 and applies in respect of a mineral resource transferred on or after that date.

Section 232 (TAA) – Assessment or determination to give effect to agreement

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232.    Assessment or determination to give effect to agreement

 

(1)     If a voluntary disclosure agreement has been concluded under section 230, SARS may, despite anything to the contrary contained in a tax Act, issue an assessment or make a determination for purposes of giving effect to the agreement.

 

(2)     An assessment issued or determination made to give effect to an agreement under section 230 is not subject to objection and appeal.

Section 243 (TAA) – Complaint considered by controlling body

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243.    Complaint considered by controlling body

 

(1)     The complaint is to be considered by the ‘controlling body’ according to its rules.

 

(2)     A hearing of the matter where details of a person’s tax affairs will be disclosed, may be attended only by persons whose attendance, in the opinion of the ‘controlling body’, is necessary for the proper consideration of the complaint.

 

(3)     The ‘controlling body’ and its members must preserve secrecy in regard to the information as to the affairs of a person as may be conveyed to them by SARS or as may otherwise come to their notice in the investigation of the complaint and must not communicate the information to a person other than the person concerned or the person against whom the complaint is lodged, unless the disclosure of the information is ordered by a competent court of law.

Section 233 (TAA) – Reporting of voluntary disclosure agreements

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233.    Reporting of voluntary disclosure agreements

(1)     The Commissioner must annually provide to the Auditor-General and to the Minister a summary of all voluntary disclosure agreements concluded in respect of applications received during the period.

(2)     The summary must-

(a)     subject to section 70(6), not disclose the identity of the applicant, and must be submitted at such time as may be agreed between the Commissioner and the Auditor-General or Minister, as the case may be; and

[Paragraph (a) substituted by section 22 of Act 21 of 2021]

(b)     contain details of the number of voluntary disclosure agreements and the amount of tax assessed, which must be reflected in respect of main classes of taxpayers or sections of the public.

Section 258 (TAA) – New taxpayer reference number

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258.    New taxpayer reference number

 

If a person has been allocated a taxpayer, tax or other reference number for purposes of a tax Act before the promulgation of this Act, the number remains in force until the time that SARS allocates a taxpayer reference number to the person under section 24 for purposes of the relevant tax type.

Section 244 (TAA) – Deadlines

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244.    Deadlines

 

(1)     If-

 

(a)     a day notified by SARS or specified in a tax Act for payment, submission or other action; or

 

(b)     the last day of a period within which payment, submission or other action under a tax Act must be made,

 

falls on a Saturday, Sunday or public holiday, the action must be done not later than the last business day before the Saturday, Sunday or public holiday.

 

(2)     The Commissioner may prescribe the time of day by which a payment, submission or other action must be done, and if it is done after that time on the day it is regarded as done on the first business day following the specified day.

 

(3)     If SARS is authorised to extend a deadline, the application for extension must be submitted to SARS in the prescribed form before the deadline expires unless-

 

(a)     reasonable grounds exist for the delay and the application is submitted within 21 business days of the deadline; or

 

(b)     the delay is due to a circumstance referred to in section 218(2)(a) to (e) or any other circumstance of analogous seriousness and the application is submitted within three years of the deadline.

Section 259 (TAA) – Appointment of Tax Ombud

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259.    Appointment of Tax Ombud

 

(1)     The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.

 

(2)     The first Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.