“return” means a form, declaration, document or other manner of submitting information to SARS that incorporates a self-assessment, is a basis on which an assessment is to be made by SARS or incorporates relevant material required under section 25, 26 or 27 or a provision under a tax Act requiring the submission of a return;

“SARS” means the South African Revenue Service established under the SARS Act;

“SARS Act” means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);

“practice generally prevailing” has the meaning assigned in section 5;

“SARS confidential information” has the meaning assigned under section 68(1);

“premises” includes a building, aircraft, vehicle, vessel or place;

“SARS official” means-

(a)     the Commissioner;

(b)     an employee of SARS; or

(c)     a person contracted or engaged by SARS, other than an external legal representative, for purposes of the administration of a tax Act and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;

 [Definition of “SARS official” amended by section 36 of Act 21 of 2012 and substituted by section 47 of Act 16 of 2016 effective on 19 January 2017]

“prescribed rate” has the meaning assigned in section 189(3);

“presiding officer” is the person referred to in section 50(1);

“Promotion of Access to Information Act” means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);