Category: Tax Administration Act No. 28 of 2011

Section 12 (TAA) – Right of appearance in proceedings

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12.    Right of appearance in proceedings

(1)     Despite any law to the contrary, a senior SARS official may, on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers, in the tax court or in a High Court.

[Subsection (1) substituted by section 24 of Act 24 of 2020]

(2)     A senior SARS official may appear in the tax court or a High Court only if the person is a legal practitioner duly admitted and enrolled under the Legal Practice Act, 2014 (Act 28 of 2014).

[Subsection (2) substituted by section 28 of Act 33 of 2019]

Section 13 (TAA) – Powers and duties of Minister

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13.    Powers and duties of Minister

 

(1)     The powers conferred and the duties imposed upon the Minister by or under the provisions of a tax Act may-

 

(a)     be exercised or performed by the Minister personally; and

 

(b)     except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury.

 

(2)     The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision of the Director-General.

Section 2 (TAA) – Purpose of Act

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2.    Purpose of Act

 

The purpose of this Act is to ensure the effective and efficient collection of tax by-

 

(a)     aligning the administration of the tax Acts to the extent practically possible;

 

(b)     prescribing the rights and obligations of taxpayers and other persons to whom this Act applies;

 

(c)     prescribing the powers and duties of persons engaged in the administration of a tax Act; and

 

(d)     generally giving effect to the objects and purposes of tax administration.

Section 14 (TAA) – Power of Minister to appoint Tax Ombud

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14.    Power of Minister to appoint Tax Ombud

(1)     The Minister must appoint a person as Tax Ombud-

(a)     for a term of five years, which term may be renewed; and

[Paragraph (a) substituted by section 49 of Act 16 of 2016 effective on 19 January 2017]

(b)     under such conditions regarding remuneration and allowances as the Minister may determine.

(2)     The person appointed under subsection (1) or (3) may be removed by the Minister for misconduct, incapacity or incompetence.

(3)     During a vacancy in the office of Tax Ombud, the Minister may designate a person in the office of the Tax Ombud to act as Tax Ombud.

(4)     No person may be designated in terms of subsection (3) as acting Tax Ombud for a period longer than 90 days at a time.

(5)     A person appointed as Tax Ombud-

(a)     is accountable to the Minister;

(b)     must have a good background in customer service as well as tax law; and

(c)     may not at any time during the preceding five years have been convicted (whether in the Republic or elsewhere) of-

(i)      theft, fraud, forgery or uttering a forged document, perjury, 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 No. 101 of 1991).

“Tax period” definition of TAA

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“tax period” means, in relation to-

(a)     income tax, a year of assessment as defined in section 1 of the Income Tax Act;

(b)     provisional tax or employees’ tax, skills development levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act;

(c)     value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act;

(d)     royalty payable on the transfer of mineral and petroleum resources, a year of assessment as defined in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act;

  

(e)     the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act;

(f)      securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act;

(g)     any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or

(h)     a jeopardy assessment, the period determined under this Act;