Category: Chapter 19 – General provisions (TAA)

Section 257 (TAA) – Regulations by Minister

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257.    Regulations by Minister

(1)     The Minister may make regulations regarding-

(a)     any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act; and

(b)     any matter which under this Act is required or permitted to be prescribed.

(2)     The Minister may, after consultation with the Tax Ombud, make regulations regarding-

(a)     the proceedings of the Tax Ombud; and

(b)     the limitations on the mandate of the Tax Ombud, having regard to-

(i)      the factual or legal complexity of any complaint dealt with by the Tax Ombud;

(ii)     the nature of the taxpayer whose complaint is dealt with by the Tax Ombud; and

(iii)    the maximum amount involved in the dispute between the taxpayer and SARS.

(2A)  For purposes of a confirmation of tax compliance status of a taxpayer under section 256, the Minister may make regulations regarding-

(a)     the circumstances when a confirmation or an update of or a change in the tax compliance status of a taxpayer may be required from a person or SARS;

(b)     the period of validity of a confirmation of tax compliance status of a taxpayer; or

(c)     any procedure to further regulate the issue or withdrawal of a confirmation of tax compliance status of a taxpayer.

[Subsection (2A) inserted by section 90 of Act 21 of 2012 effective on 1 October 2012, substituted by section 73 of Act 23 of 2015 effective on 8 January 2016]

(3)     For purposes of the regulations referred to in paragraph (e) of the definition of “biometric information” in section 1, the Minister must publish the draft regulations in the Gazette for public comment and submit the draft regulations to Parliament for parliamentary scrutiny at least 30 days before the draft regulations are published.

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 245 (TAA) – Power of Minister to determine date for submission of returns and payment of tax

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245.    Power of Minister to determine date for submission of returns and payment of tax

 

(1)     Despite any other provision of a tax Act, if the date for the submission of a return or the payment of tax is the last day of the financial year of the Government, the Minister may by public notice prescribe any other date for submission of the return and payment of the tax, which date must not fall on a day more than two business days prior to the last day of that year.

 

(2)     The notice contemplated in subsection (1) must be published at least 21 business days prior to the date so prescribed by the Minister.

Section 246 (TAA) – Public officers of companies

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246.    Public officers of companies

(1)     Every company carrying on business or having an office in the Republic must at all times be represented by an individual residing in the Republic.

(2)     The individual representative under subsection (1) must be-

(a)     approved by SARS and-

(i)      must be a person who is a senior official of the company; or

(ii)     if no senior official resides in the Republic, may be another suitable person;

(b)     appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative for the purposes of a tax Act;

[Paragraph (b) substituted by section 45 of Act 33 of 2019]

(c)     called the public officer of the company; and

(d)     appointed within one month after the company begins to carry on business or acquires an office in the Republic.

(3)     If a public officer is not appointed as required under this section, the public officer is the director, company secretary or other officer of the company that SARS designates for that purpose.

(4)     A company that has not appointed a public officer is subject to a tax Act as if a tax Act did not require the public officer to be appointed.

(5)     A public officer is responsible for all acts, matters, or things that the public officer’s company must do under a tax Act, and in case of default, the public officer is subject to penalties for the company’s defaults.

(6)     A public officer’s company is regarded as having done everything done by the public officer in the officer’s representative capacity.

(7)     If SARS is of the opinion that a person is no longer suitable to represent the company as public officer SARS may withdraw its approval under subsection (2)(a).


(8)     A person who is disqualified in terms of section 6 of the Trust Property Control Act, 1988 (Act 57 of 1988), section 25A of the Nonprofit Organisations Act, 1997 (Act 71 of 1997), or section 69 of the Companies Act, 2008 (Act 78 of 2008), may not be appointed as a public officer under this section

[Subsection (8) added by section 30 of Act 18 of 2023]

Section 247 (TAA) – Company address for notices and documents

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247.    Company address for notices and documents

 

(1)     A company referred to in section 246(1) must, within the period referred to in section 246(2)(d), appoint a place within the Republic approved by SARS at which SARS may serve, deliver or send the company a notice or other document provided for under a tax Act.

 

(2)     Every notice, process, or proceeding which under a tax Act may be given to, served upon or taken against a company referred to in section 246(1), may be given to, served upon, or taken against its public officer, or if at any time there is no public officer, any officer or person acting or appearing to act in the management of the business or affairs of the company or as agent for the company.

Section 248 (TAA) – Public officer in event of liquidation, winding-up or business rescue

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248.    Public officer in event of liquidation, winding-up or business rescue

 

(1)     In the event of a company referred to in section 246(1) being placed in voluntary or compulsory liquidation, the liquidator or liquidators duly appointed are required to exercise in respect of the company all the functions and assume all the responsibilities of a public officer under a tax Act during the continuance of the liquidation.

 

(2)     In the event of a company referred to in section 246(1) being subject to a business rescue plan referred to in Part D of Chapter 6 of the “Companies Act”, the business rescue practitioner as defined in that Chapter is required to exercise, in respect of the company, all the functions and assume all the responsibilities of a public officer under a tax Act for the period that the company is subject to the business rescue plan.

Section 249 (TAA) – Default in appointing public officer or address for notices or documents

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249.    Default in appointing public officer or address for notices or documents

 

(1)     No appointment is deemed to have been made under section 246(2) until notice thereof specifying the name of the public officer and an address for service or delivery of notices and documents has been given to SARS.

 

(2)     A company must-

 

(a)     keep the office of public officer constantly filled and must at all times maintain a place for the service or delivery of notices in accordance with section 247(1); and

 

(b)     notify SARS of every change of public officer or the place for the service or delivery of notices within 21 business days of the change taking effect.

Section 250 (TAA) – Authentication of documents

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250.    Authentication of documents

 

(1)     A form, notice, demand or other document issued or given by or on behalf of SARS or a SARS official under a tax Act is sufficiently authenticated if the name of SARS or the name or official designation of the SARS official is stamped or printed on it.

 

(2)     A return made or purporting to be made or signed by or on behalf of a person is regarded as duly made and signed by the person affected unless the person proves that the return was not made or signed by the person or on the person’s behalf.

 

(3)     Subsection (2) applies to other documents submitted to SARS by or on behalf of a person.

Section 251 (TAA) – Delivery of documents to persons other than companies

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251.    Delivery of documents to persons other than companies

If a tax Act requires or authorises SARS to issue, give, send, or serve a notice, document or other communication to a person (other than a company), SARS is regarded as having issued, given, sent or served the communication to the person if-

(a)     handed to the person;

(b)     left with another person over 16 years of age apparently residing or employed at the person’s last known residence, office or place of business;

(c)     sent to the person by post to the person’s last known address, which includes-

(i)      a residence, office or place of business referred to in paragraph (b);or

(ii)     the person’s last known post office box number or that of the person’s employer; or

(d)     sent to the person’s last known electronic address, which includes-

(i)      the person’s last known email address;

(ii)     the person’s last known telefax number; or

(iii)    the person’s electronic address as defined in the rules issued under section 255(1).

[Paragraph (d) substituted by section 70 of Act 23 of 2015 effective on 25 August 2014]