Category: Chapter 2 – General administration provisions (TAA)

Section 8 (TAA) – Identity cards

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8.    Identity cards

 

(1)     SARS may issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act.

 

(2)     When a SARS official exercises a power or duty for purposes of the administration of a tax Act in person outside SARS premises, the official must produce the identity card upon request by a member of the public.

 

(3)     If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official.

Section 20 (TAA) – Resolution and recommendation

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20.    Resolution and recommendations

(1)     The Tax Ombud must attempt to resolve all issues within the Tax Ombud’s mandate at the level at which they can most efficiently and effectively be resolved and must, in so doing, communicate with SARS officials identified by SARS.

(2)     The Tax Ombud’s recommendations are not binding on a taxpayer or SARS, but if not accepted by a taxpayer or SARS, reasons for such decision must be provided to the Tax Ombud within 30 days of notification of the recommendations and may be included by the Tax Ombud in a report to the Minister or the Commissioner under section 19.

[Subsection (2) substituted by section 52 of Act 16 of 2016 effective on 19 January 2017]

Section 9 (TAA) – Decision or notice by SARS

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9.    Decision or notice by SARS

(1)     A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act, excluding a decision given effect to in an assessment or a notice of assessment that is subject to objection and appeal, may in the discretion of a SARS official described in paragraph (a), (b) or (c) or at the request of the relevant person, be withdrawn or amended by-

(a)     the SARS official;

(b)     a SARS official to whom the SARS official reports; or

(c)     a senior SARS official.

[Subsection (1) substituted by section 22 of Act 13 of 2017 effective on 18 December 2017]

(2)     If all the material facts were known to the SARS official at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or amended with retrospective effect, after three years from the later of the-

(a)     date of the written notice of that decision; or

(b)     date of assessment or the notice of assessment giving effect to the decision (if applicable).

(3)     A decision made by a SARS official or a notice to a specific person issued by SARS under a tax Act is regarded as made by a SARS official authorised to do so or duly issued by SARS, until proven to the contrary.

[Subsection (3) added by section 22 of Act 13 of 2017 effective on 18 December 2017]

Section 21 (TAA) – Confidentiality

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21.    Confidentiality

 

(1)     The provisions of Chapter 6 apply with the changes required by the context for the purpose of this Part.

 

(2)     SARS must allow the Tax Ombud access to information in the possession of SARS that relates to the Tax Ombud’s powers and duties under this Act.

 

(3)     The Tax Ombud and any person acting on the Tax Ombud’s behalf may not disclose information of any kind that is obtained by or on behalf of the Tax Ombud, or prepared from information obtained by or on behalf of the Tax Ombud, to SARS, except to the extent required for the purpose of the performance of functions and duties under this Part.

Section 10 (TAA) – Delegations by the Commissioner

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10.    Delegations by the Commissioner

 

(1)     A delegation by the Commissioner under section 6(2)-

 

(a)     must be in writing;

 

(b)     becomes effective only when signed by the Commissioner;

 

(c)     is subject to the limitations and conditions the Commissioner may determine in making the delegation;

 

(d)     may either be to-

 

(i)      a specific individual; or

 

(ii)     the incumbent of a specific post; and

 

(e)     may be amended or withdrawn by the Commissioner.

 

(2)     A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty.