4.    Application of Act

 

(1)     This Act applies to every person who is liable to comply with a provision of a tax Act (whether personally or on behalf of another person) and binds SARS.

 

(2)     If this Act is silent with regard to the administration of a tax Act and it is specifically provided for in the relevant tax Act, the provisions of that tax Act apply.

 

(3)     In the event of any inconsistency between this Act and another tax Act, the other Act prevails.