Part A
General
Category: Part A – General (TAA)
Section 25 (TAA) – Submission of return
25. Submission of return
(1) A person required under a tax Act or by the Commissioner to submit or who voluntarily submits a return must do so-
(a) in the prescribed form and manner; and
(b) by the date specified in the tax Act or, in its absence, by the date specified by the Commissioner in the public notice requiring the submission.
(2) A return must contain the information prescribed by a tax Act or the Commissioner and be a full and true return.
(3) A return must be signed by the taxpayer or by the taxpayer’s duly authorised representative and the person signing the return is regarded for all purposes in connection with a tax Act to be cognisant of the statements made in the return.
(4) Non-receipt by a person of a return form does not affect the obligation to submit a return.
(5) SARS may, prior to the issue of an original assessment by SARS, request a person to submit an amended return to correct an undisputed error in a return.
(6) SARS may extend the time period for filing a return in a particular case, in accordance with procedures and criteria in policies published by the Commissioner.
(7) The Commissioner may also extend the filing deadline generally or for specific classes of persons by public notice.
(8) An extension under subsection (6) or (7) does not affect the deadline for paying the tax.
Section 26 (TAA) – Third party returns
26. Third party returns
(1) The Commissioner may by public notice, at the time and place and by the due date specified, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date specified in the notice.
(2) A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must-
(a) contain the information prescribed by the Commissioner;
(b) be a full and true return; and
(c) for purposes of providing the information required in the return, comply with the due diligence requirements as may be prescribed in a tax Act, an international tax agreement, an international tax standard or by the Commissioner in a public notice consistent with the international tax agreement or the international tax standard.
[Paragraph (c) substituted by section 38 of Act 23 of 2015 effective on 8 January 2016]
(3) The Commissioner may, by public notice, require a person to apply to register as a person required to submit a return under this section, an international tax agreement or an international tax standard.
[Subsection (3) added by section 38 of Act 23 of 2015 effective on 8 January 2016]
(4) If, in order to submit a return under subsection (1) and to comply with the requirements of this section, a person requires information, a document or thing from another person, the other person must provide the information, document or thing so required within a reasonable time.
[Subsection (4) added by section 38 of Act 23 of 2015 effective on 8 January 2016]
Section 27 (TAA) – Other returns required
27. Other returns required
(1) A senior SARS official may require a person to submit further or more detailed returns regarding any matter for which a return under section 25 or 26 is required or prescribed by a tax Act.
(2) A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must contain the information prescribed by the official and must be a full and true return.
Section 28 (TAA) – Statement concerning accounts
28. Statement concerning accounts
(1) SARS may require a person who submits financial statements or accounts prepared by another person in support of that person’s submitted return, to submit a certificate or statement by the other person setting out the details of-
(a) the extent of the other person’s examination of the books of account and of the documents from which the books of account were written up; and
(b) whether or not the entries in those books and documents disclose the true nature of the transactions, receipts, accruals, payments or debits in so far as may be ascertained by that examination.
(2) A person who prepares financial statements or accounts for another person must, at the request of that other person, submit to that other person a copy of the certificate or statement referred to in subsection (1).
Section 29 (TAA) – Duty to keep records
29. Duty to keep records
(1) A person must keep the records, books of account or documents that-
(a) enable the person to observe the requirements of a tax Act;
(b) are specifically required under a tax Act or by the Commissioner by public notice; and
(c) enable SARS to be satisfied that the person has observed these requirements.
(2) The requirements of this Act to keep records, books of account or documents for a tax period apply to a person who-
(a) has submitted a return for the tax period;
(b) is required to submit a return for the tax period and has not submitted a return for the tax period; or
(c) is not required to submit a return but has, during the tax period, received income, has a capital gain or capital loss, or engaged in any other activity that is subject to tax or would be subject to tax but for the application of a threshold or exemption.
(3) Records, books of account or documents need not be retained by the person described in-
(a) subsection (2)(a), after a period of five years from the date of the submission of the return; and
(b) subsection (2)(c), after a period of five years from the end of the relevant tax period.
Section 30 (TAA) – Form of records kept or retained
30. Form of records kept or retained
(1) The records, books of account, and documents referred to in section 29, must be kept or retained-
(a) in their original form in an orderly fashion and in a safe place;
(b) in the form, including electronic form, as may be prescribed by the Commissioner in a public notice; or
(c) in a form specifically authorised by a senior SARS official in terms of subsection (2).
(2) A senior SARS official may, subject to the conditions as the official may determine, authorise the retention of information contained in records, books of account or documents referred to in section 29 in a form acceptable to the official.
Section 31 (TAA) – Inspection of records
31. Inspection of records
The records, books of account and documents referred to in section 29 whether in the form referred to in section 30(1) or in a form authorised under section 30(2), must at all reasonable times during the required periods under section 29, be open for inspection by a SARS official in the Republic for the purpose of-
(a) determining compliance with the requirements of sections 29 and 30; or
(b) an inspection, audit or investigation under Chapter 5.
Section 32 (TAA) – Retention period in case of audit, objection or appeal
32. Retention period in case of audit, objection or appeal
Despite section 29(3), if-
(a) records, books of account or documents are relevant to an audit or investigation under Chapter 5 which the person subject to the audit or investigation has been notified of or is aware of; or
(b) a person lodges an objection or appeal against an assessment or decision under section 104(2),
the person must retain the records, books of account or documents relevant to the audit, investigation, objection or appeal until the audit or investigation is concluded or the assessment or the decision becomes final.
Section 33 (TAA) – Translation
33. Translation
(1) In the case of information that is not in one of the official languages of the Republic, a senior SARS official may by notice require a person who must furnish the information to SARS, to produce a translation in one of the official languages determined by the official within a reasonable period.
(2) A translation referred to in subsection (1) must-
(a) be produced at a time and at the place specified by the notice; and
(b) if required by SARS, be prepared and certified by a sworn and accredited translator or another person approved by the senior SARS official.