Tax Administration Act Index

Sections

CHAPTER 1

DEFINITIONS

Section 1 – Definitions

CHAPTER 2

GENERAL ADMINISTRATION PROVISIONS

 

Part A

In general

Section 2 – Purpose of Act

Section 3 – Administration of tax Acts

Section 4 – Application of Act

Section 5 – Practice generally prevailing

Part B

Powers and duties of SARS and SARS officials

Section 6 – Powers and duties

Section 7 – Conflict of interest

Section 8 – Identity cards

Section 9 – Decision or notice by SARS

Part C

Delegations

Section 10 – Delegations by the Commissioner

Part D

Authority to act in legal proceedings

Section 11 – Legal proceedings involving Commissioner

Section 12 – Right of appearance in proceedings

Part E

Powers and duties of Minister

Section 13 – Powers and duties of Minister

Section 14 – Power of Minister to appoint Tax Ombud

Part F

Powers and duties of Tax Ombud

Section 15 – Office of Tax Ombud

Section 16 – Mandate of Tax Ombud

Section 17 – Limitations on authority

Section 18 – Review of complaint

Section 19 – Reports by Tax Ombud

Section 20 – Resolution and recommendations

Section 21 – Confidentiality

CHAPTER 3

REGISTRATION

Section 22 – Registration requirements

Section 23 – Communication of changes in particulars

Section 24 – Taxpayer reference number

CHAPTER 4

RETURNS AND RECORDS

 

Part A

General

Section 25 – Submission of return

Section 26 – Third party returns

Section 27 – Other returns required

Section 28 – Statement concerning accounts

Section 29 – Duty to keep records

Section 30 – Form of records kept or retained

Section 31 – Inspection of records

Section 32 – Retention period in case of audit, objection or appeal

Section 33 – Translation

Part B

Reportable arrangements

Section 34 – Definitions

Section 35 – Reportable arrangements

Section 36 – Excluded arrangements

Section 37 – Disclosure obligation

Section 38 – Information to be submitted

Section 39 – Reportable arrangement reference number

CHAPTER 5

INFORMATION GATHERING

 

Part A

General rules for inspection, verification, audit and criminal investigation

Section 40 – Selection for inspection, verification or audit

Section 41 – Authorisation for SARS official to conduct audit or criminal investigation

Section 42 – Keeping taxpayer informed

Section 42A – Procedure where legal professional privilege is asserted

Section 43 – Referral for criminal investigation

Section 44 – Conduct of criminal investigation

Part B

Inspection, request for relevant material, audit and criminal investigation

Section 45 – Inspection

Section 46 – Request for relevant material

Section 47 – Production of relevant material in person

Section 48 – Field audit or criminal investigation

Section 49 – Assistance during field audit or criminal investigation

Part C

Inquiries

Section 50 – Authorisation for inquiry

Section 51 – Inquiry order

Section 52 – Inquiry proceedings

Section 53 – Notice to appear

Section 54 – Powers of presiding officer

Section 55 – Witness fees

Section 56 – Confidentiality of proceedings

Section 57 – Incriminating evidence

Section 58 – Inquiry not suspended by civil or criminal proceedings

Part D

Search and seizure

Section 59 – Application for warrant

Section 60 – Issuance of warrant

Section 61 – Carrying out search

Section 62 – Search of premises not identified in warrant

Section 63 – Search without warrant

Section 64 – Legal professional privilege

Section 65 – Person’s right to examine and make copies

Section 66 – Application for return of seized relevant material or costs of damages

CHAPTER 6

CONFIDENTIALITY OF INFORMATION

Section 67 – General prohibition of disclosure

Section 68 – SARS confidential information and disclosure

Section 69 – Secrecy of taxpayer information and general disclosure

Section 70 – Disclosure to other entities

Section 71 – Disclosure in criminal, public safety or environmental matters

Section 72 – Self-incrimination

Section 73 – Disclosure to taxpayer of own record

Section 74 – Publication of names of offenders

CHAPTER 7

ADVANCE RULINGS

Section 75 – Definitions

Section 76 – Purpose of advance rulings

Section 77 – Scope of advance rulings

Section 78 – Private rulings and class rulings

Section 79 – Applications for advance rulings

Section 80 – Rejection of application for advance ruling

Section 81 – Fees for advance rulings

Section 82 – Binding effect of advance rulings

Section 83 – Applicability of advance rulings

Section 84 – Rulings rendered void

Section 85 – Subsequent changes in tax law

Section 86 – Withdrawal or modification of advance rulings

Section 87 – Publication of advance rulings

Section 88 – Non-binding private opinions

Section 89 – General rulings

Section 90 – Procedures and guidelines for advance rulings

CHAPTER 8

ASSESSMENTS

Section 91 – Original assessments

Section 92 – Additional assessments

Section 93 – Reduced assessments

Section 94 – Jeopardy assessments

Section 95 – Estimation of assessments

Section 96 – Notice of assessment

Section 97 – Recording of assessments

Section 98 – Withdrawal of assessments

Section 99 – Period of limitations for issuance of assessments

Section 100 – Finality of assessment or decision

CHAPTER 9

DISPUTE RESOLUTION

 

Part A

General

Section 101 – Definitions

Section 102 – Burden of proof

Section 103 – Rules for dispute resolution

Part B

Objection and appeal

Section 104 – Objection against assessment or decision

Section 105 – Forum for dispute of assessment or decision

Section 106 – Decision on objection

Section 107 – Appeal against assessment or decision

Part C

Tax board

Section 108 – Establishment of tax board

Section 109 – Jurisdiction of tax board

Section 110 – Constitution of tax board

Section 111 – Appointment of chairpersons

Section 112 – Clerk of tax board

Section 113 – Tax board procedure

Section 114 – Decision of tax board

Section 115 – Referral of appeal to tax court

Part D

Tax court

Section 116 – Establishment of tax court

Section 117 – Jurisdiction of tax court

Section 118 – Constitution of tax court

Section 119 – Nomination of president of tax court

Section 120 – Appointment of panel of tax court member

Section 121 – Appointment of registrar of tax court

Section 122 – Conflict of interest of tax court members

Section 123 – Death, retirement or incapability of judge or member

Section 124 – Sitting of tax court not public

Section 125 – Appearance at hearing of tax court

Section 126 – Subpoena of witness to tax court

Section 127 – Non-attendance by witness or failure to give evidence

Section 128 – Contempt of tax court

Section 129 – Decision by tax court

Section 130 – Order for costs by tax court

Section 131 – Registrar to notify parties of judgment of tax court

Section 132 – Publication of judgment of tax court

Part E

Appeal against tax court decision

Section 133 – Appeal against decision of tax court

Section 134 – Notice of intention to appeal tax court decision

Section 135 – Leave to appeal to Supreme Court of Appeal against tax court decision

Section 136 – Failure to lodge notice of intention to appeal tax court decision

Section 137 – Notice by registrar of period for appeal of tax court decision

Section 138 – Notice of appeal to Supreme Court of Appeal against tax court decision

Section 139 – Notice of cross-appeal of tax court decision

Section 140 – Record of appeal of tax court decision

Section 141 – Abandonment of judgment

Part F

Settlement of dispute

Section 142 – Definitions

Section 143 – Purpose of Part

Section 144 – Initiation of settlement procedure

Section 145 – Circumstances where settlement is inappropriate

Section 146 – Circumstances where settlement is appropriate

Section 147 – Procedure for settlement

Section 148 – Finality of settlement agreement

Section 149 – Register of settlements and reporting

Section 150 – Alteration of assessment or decision on settlement

CHAPTER 10

TAX LIABILITY AND PAYMENT

 

Part A

Taxpayers

Section 151 – Taxpayer

Section 152 – Person chargeable to tax

Section 153 – Representative taxpayer

Section 154 – Liability of representative taxpayer

Section 155 – Personal liability of representative taxpayer

Section 156 – Withholding agent

Section 157 – Personal liability of withholding agent

Section 158 – Responsible third party

Section 159 – Personal liability of responsible third party

Section 160 – Taxpayer’s right to recovery

Section 161 – Security by taxpayer

Part B

Payment of tax

Section 162 – Determination of time and manner of payment of tax

Section 163 – Preservation order

Section 164 – Payment of tax pending objection or appeal

Part C

Taxpayer account and allocation of payments

Section 165 – Taxpayer account

Section 166 – Allocation of payments

Part D

Deferral of payment

Section 167 – Instalment payment agreement

Section 168 – Criteria for instalment payment agreement

CHAPTER 11

RECOVERY OF TAX

 

Part A

General

Section 169 – Debt due to SARS

Section 170 – Evidence as to assessment

Section 171 – Period of limitation on collection of tax

Part B

Judgment procedure

Section 172 – Application for civil judgment for recovery of tax

Section 173 – Jurisdiction of Magistrates’ Court in judgment procedure

Section 174 – Effect of statement filed with clerk or registrar

Section 175 – Amendment of statement filed with clerk or registrar

Section 176 – Withdrawal of statement and reinstitution of proceedings

Part C

Sequestration, liquidation and winding-up proceedings

Section 177 – Institution of sequestration, liquidation or winding-up proceedings

Section 178 – Jurisdiction of court in sequestration, liquidation or winding-up proceedings

Part D

Collection of tax debt from third parties

Section 179 – Liability of third party appointed to satisfy tax debts

Section 180 – Liability of financial management for tax debts

Section 181 – Liability of shareholders for tax debts

Section 182 – Liability of transferee for tax debts

Section 183 – Liability of person assisting in dissipation of assets

Section 184 – Recovery of tax debts from other persons

Part E

Assisting foreign governments

Section 185 – Tax recovery on behalf of foreign governments

Part F

Remedies with respect to foreign assets

Section 186 – Compulsory repatriation of foreign assets of taxpayer

CHAPTER 12

INTEREST

Section 187 – General interest rules

Section 188 – Period over which interest accrues

Section 189 – Rate at which interest is charged

CHAPTER 13

REFUNDS

Section 190 – Refunds of excess payments

Section 191 – Refunds subject to set-off and deferral

CHAPTER 14

WRITE OFF OR COMPROMISE OF TAX DEBTS

 

Part A

General provisions

Section 192 – Definitions

Section 193 – Purpose of Chapter

Section 194 – Application of Chapter

Part B

Temporary write off of tax debt

Section 195 – Temporary write off of tax debt

Section 196 – Tax debt uneconomical to pursue

Part C

Permanent write off of tax debt

Section 197 – Permanent write off of tax debt

Section 198 – Tax debt irrecoverable at law

Section 199 – Procedure for writing off tax debt

Part D

Compromise of tax debt

Section 200 – Compromise of tax debt

Section 201 – Request by debtor for compromise of tax debt

Section 202 – Consideration of request to compromise tax debt

Section 203 – Circumstances where not appropriate to compromise tax debt

Section 204 – Procedure for compromise of tax debt

Section 205 – SARS not bound by compromise of tax debt

Part E

Records and reporting

Section 206 – Register of tax debts written off or compromised

Section 207 – Reporting by Commissioner of tax debts written off or compromised

CHAPTER 15

ADMINISTRATIVE NON-COMPLIANCE PENALTIES

Part A

General

Section 208 – Definitions

Section 209 – Purpose of Chapter

Part B

Fixed amount penalties

Section 210 – Non-compliance subject to penalty

Section 211 – Fixed amount penalty table

Section 212 – Reportable arrangement and mandatory disclosure penalty

Part C

Percentage based penalty

Section 213 – Imposition of percentage based penalty

Part D

Procedure

Section 214 – Procedures for imposing penalty

Section 215 – Procedure to request remittance of penalty

Part E

Remedies

Section 216 – Remittance of penalty for failure to register

Section 217 – Remittance of penalty for nominal or first incidence of non-compliance

Section 218 – Remittance of penalty in exceptional circumstances

Section 219 – Penalty incorrectly assessed

Section 220 – Objection and appeal against decision not to remit penalty

CHAPTER 16

UNDERSTATEMENT PENALTY

 

Part A

Imposition of understatement penalty

Section 221 – Definitions

Section 222 – Understatement penalty

Section 223 – Understatement penalty percentage table

Section 224 – Objection and appeal against imposition of understatement penalty

Part B

Voluntary disclosure programme

Section 225 – Definitions

Section 226 – Qualification of person subject to audit or investigation for voluntary disclosure

Section 227 – Requirements for valid voluntary disclosure

Section 228 – No-name voluntary disclosure

Section 229 – Voluntary disclosure relief

Section 230 – Voluntary disclosure agreement

Section 231 – Withdrawal of voluntary disclosure relief

Section 232 – Assessment or determination to give effect to agreement

Section 233 – Reporting of voluntary disclosure agreements

CHAPTER 17

CRIMINAL OFFENCES

Section 234 – Criminal offences relating to non-compliance with tax Acts

Section 235 – Evasion of tax and obtaining undue refunds by fraud or theft

Section 236 – Criminal offences relating to secrecy provisions

Section 237 – Criminal offences relating to filing return without authority

Section 238 – Jurisdiction of courts in criminal matters

CHAPTER 18

REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT

Section 239 – Definitions

Section 240 – Registration of tax practitioners

Section 240A – Recognition of controlling bodies

Section 241 – Complaint to controlling body

Section 242 – Disclosure of information regarding complaint and remedies of taxpayer

Section 243 – Complaint considered by controlling body

CHAPTER 19

GENERAL PROVISIONS

Section 244 – Deadlines

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

Section 246 – Public officers of companies

Section 247 – Company address for notices and documents

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

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

Section 250 – Authentication of documents

Section 251 – Delivery of documents to persons other than companies

Section 252 – Delivery of documents to companies

Section 253 – Documents delivered deemed to have been received

Section 254 – Defect does not affect validity

Section 255 – Rules for electronic communication

Section 256 – Tax compliance status

Section 257 – Regulations by Minister

CHAPTER 20

TRANSITIONAL PROVISIONS

Section 258 – New taxpayer reference number

Section 259 – Appointment of Tax Ombud

Section 260 – Provisions relating to secrecy

Section 261 – Public officer previously appointed

Section 262 – Appointment of chairpersons of tax board

Section 263 – Appointment of members of tax court

Section 264 – Continuation of tax board, tax court and court rules

Section 265 – Continuation of appointment to a post or office or delegation by Commissioner

Section 266 – Continuation of authority to audit

Section 267 – Conduct of inquiries and execution of search and seizure warrants

Section 268 – Application of Chapter 15

Section 269 – Continuation of authority, rights and obligations

Section 270 – Application of Act to prior or continuing action

Section 271 – Amendment of legislation

Section 272 – Short title and commencement

SCHEDULE 1

Paragraph 2 (Ninth Schedule – Part II) – Health care

2.    Health Care

 

(a)     The provision of health care services to poor and needy persons.

 

(b)     The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.

 

(c)     The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.

 

(d)     The care, counseling or treatment of persons afflicted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.

 

(e)     The provision of blood transfusion, organ donor or similar services.

 

(f)      The provision of primary health care education, sex education or family planning.