“Prescribed rate” definition of TAA

(a) apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed form and manner;

(b) apply for registration for one or more taxes or under section 26(3) in the prescribed form and manner; and

[Paragraph (b) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]

(c) provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes or under section 26(3).

[Paragraph (c) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]

(3) A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure-

(a) proper identification of the person; or

(b) counteracting identity theft or fraud.

(4) A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied for registration until all the particulars and documents have been provided to SARS.

(5) Where a person that is obliged to register with SARS under a tax Act fails to do so, SARS may register the person for one or more tax types as is appropriate under the circumstances or for purposes of section 26(3).

[Subsection (5) substituted by section 37 of Act 23 of 2015 effective on 8 January 2016]

Chapter 3 – Registration (TAA)

Posted on October 15, 2015March 6, 2019 by admin_kmos

CHAPTER 3

REGISTRATION

Section 21 (TAA) – Confidentiality

Posted on October 15, 2015March 6, 2019 by admin_kmos

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 20 (TAA) – Resolution and recommendation

Posted on October 15, 2015March 6, 2019 by admin_kmos

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 19 (TAA) – Reports by Tax Ombud

Posted on October 15, 2015March 6, 2019 by admin_kmos

19. Reports by Tax Ombud

(1) The Tax Ombud must-

(a) report directly to the Minister;

(b) submit an annual report to the Minister within five months of the end of SARS’ financial year; and

(2) The reports must-

(a) contain a summary of at least ten of the most serious issues encountered by taxpayers and identified systemic and emerging issues referred to in section 16(2)f), including a description of the nature of the issues;

(b) contain an inventory of the issues described in subparagraph (a) for which-

(i) action has been taken and the result of such action;

(ii) action remains to be completed and the period during which each item has remained on such inventory; or

(iii) no action has been taken, the period during which each item has remained on such inventory and the reasons for the inaction; and

(c) contain recommendations for such administrative action as may be appropriate to resolve problems encountered by taxpayers.

(3) The Minister must table the annual report of the Tax Ombud in the National Assembly.

Section 18 (TAA) – Review of complaint

Posted on October 15, 2015March 6, 2019 by admin_kmos

18. Review of complaint

(1) The Tax Ombud may review any issue within the Tax Ombud’s mandate on receipt of a request from a taxpayer.

(2) The Tax Ombud may-

(a) determine how a review is to be conducted; and

(b) determine whether a review should be terminated before completion.

(3) In exercising the discretion set out in subsection (2), the Tax Ombud must consider such factors as-

(a) the age of the request or issue;

(b) the amount of time that has elapsed since the requester became aware of the issue;

(d) the question of whether the request was made in good faith; and

(e) the findings of other redress mechanisms with respect to the request.

(4) The Tax Ombud may only review a request if the requester has exhausted the available complaints resolution mechanisms in SARS, unless there are compelling circumstances for not doing so.

(5) To determine whether there are compelling circumstances, the Tax Ombud must consider factors such as whether-

(a) the request raises systemic issues;

(b) exhausting the complaints resolution mechanisms will cause undue hardship to the requester; or

(c) exhausting the complaints resolution mechanisms is unlikely to produce a result within a period of time that the Tax Ombud considers reasonable.

(6) The Tax Ombud must inform the requester of the results of the review or any action taken in response to the request, but at the time and in the manner chosen by the Tax Ombud.