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| LegalB's Resources for Africa |
| South Africa NATIONAL LEGISLATION OVERVIEWS  |
||
Tax Administration Act, No. 28 of
2011
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: Sch1 Items 148 to 156 iro Act 1999_009 (Afrikaans/Afrikaans/Zulu]**, Item 157 to 165 iro Act 2002_004 (Afrikaans/Afrikaans/Tsonga)**, 167 to 171 iro Act 2007_014 (Afrikaans/Afrikaans/NSotho)**, 183 to 192 iro Act 2008_029 (Afrikaans/Afrikaans/NSotho)**
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: Sch1 Items 148 to 156 iro Act 1999_009 (Afrikaans/Afrikaans/Zulu]**, Item 157 to 165 iro Act 2002_004 (Afrikaans/Afrikaans/Tsonga)**, 167 to 171 iro Act 2007_014 (Afrikaans/Afrikaans/NSotho)**, 183 to 192 iro Act 2008_029 (Afrikaans/Afrikaans/NSotho)**
Long title
To provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible; to determine the powers and duties of the South African Revenue Service and officials; to provide for the delegation of powers by the Commissioner; to provide for the authority to act in legal proceedings; to determine the powers and duties of the Minister of Finance; to provide for the establishment of the office of the Tax Ombud; to determine the powers and duties of the Tax Ombud; to provide for registration requirements; to provide for the submission of returns and the duty to keep records; to provide for reportable arrangements; to provide for the request for information; to provide for the carrying out of an audit or investigation by the South African Revenue Service; to provide for inquiries; to provide for powers of the South African Revenue Service to carry out searches and seizures; to provide for the con??dentiality of information; to provide for the South African Revenue Service to issue advance rulings; to make provision in respect of tax assessments; to provide for dispute resolution; to make provision for the payment of tax; to provide for the recovery of tax; to provide for the South African Revenue Service to recover interest on outstanding tax debts; to provide for the refund of excess payments; to provide for the write-off and compromise of tax debts; to provide for the imposition and remittance of administrative non-compliance penalties; to provide for the imposition of understatement penalties; to provide for a voluntary disclosure programme; to provide for criminal offences and sanctions; to provide for the reporting of unprofessional conduct by tax practitioners; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| CHAPTER 1. DEFINITIONS | |
| 1. | Definitions |
| CHAPTER 2. GENERAL ADMINISTRATION | |
| Part A. In general | |
| 2. | Purpose
of Act |
| 3. | Administration
of tax Acts |
| 4. | Application
of Act |
| 5. | Practice
generally prevailing |
| Part B. Powers and duties of SARS and SARS officials | |
| 6. | Powers
and duties |
| 7. | Conflict
of interest |
| 8. | Identity
cards |
| 9. | Decision
or notice by SARS |
| Part C. Delegations | |
| 10. | Delegations
by the Commissioner |
| Part D. Authority to act in legal proceedings | |
| 11. | Legal proceedings involving Commissioner [...amended by Act 2013_039_033(a)_20140116 - was entitled "Legal proceedings on behalf of Commissioner"] |
| 12. | Right
of appearance in proceedings |
| Part E. Powers and duties of Minister | |
| 13. | Powers
and duties of Minister |
| 14. | Power
of Minister to appoint Tax Ombud |
| Part F. Powers and duties of Tax Ombud | |
| 15. | Office
of Tax Ombud |
| 16. | Mandate
of Tax Ombud |
| 17. | Limitations
on authority |
| 18. | Review
of complaint |
| 19. | Reports
by Tax Ombud |
| 20. | Resolution
and recommendations |
| 21. | Confidentiality |
| CHAPTER 3. REGISTRATION | |
| 22. | Registration
requirements |
| 23. | Communication
of changes in particulars |
| 24. | Taxpayer
reference number |
| CHAPTER 4. RETURNS AND
RECORDS |
|
| Part A. General | |
| 25. | Submission
of return |
| 26. | Third
party returns |
| 27. | Other
returns required |
| 28. | Statement concerning accounts |
| 29. | Duty
to keep records |
| 30. | Form
of records kept or retained |
| 31. | Inspection
of records |
| 32. | Retention
period in case of audit, objection or appeal |
| 33. | Translation |
| Part B. Reportable arrangements | |
| 34. | Definitions |
| 35. | Reportable
arrangements |
| 36. | Excluded arrangements |
| 37. | Disclosure
obligation |
| 38. | Information
to be submitted |
| 39. | Reportable
arrangement reference number |
| CHAPTER 5. INFORMATION
GATHERING |
|
| Part A. General rules for inspection, verification, audit and criminal investigation | |
| 40. | Selection
for inspection, verification or audit |
| 41. | Authorisation
for SARS official to conduct audit or criminal investigation |
| 42. | Keeping
taxpayer informed |
| 42A. . | Procedure
where legal professional privilege is asserted [...inserted by Act
2015_023_041_20160108] |
| 43. | Referral
for criminal investigation |
| 44. | Conduct
of criminal investigation |
| Part B. Inspection, request for relevant material, audit and criminal investigation | |
| 45. | Inspection |
| 46. | Request for
relevant material |
| 47. | Production of
relevant material in
person |
| 48. | Field audit or
criminal investigation |
| 49. | Assistance
during field audit or
criminal investigation |
| Part C. Inquiries | |
| 50. | Authorisation
for inquiry |
| 51. | Inquiry order |
| 52. | Inquiry
proceedings |
| 53. | Notice to
appear |
| 54. | Powers of
presiding officer |
| 55. | Witness fees |
| 56. | Confidentiality
of proceedings |
| 57. | Incriminating
evidence |
| 58. | Inquiry not suspended by civil or criminal proceedings |
| Part D. Search and seizure | |
| 59. | Application for warrant |
| 60. | Issuance of warrant |
| 61. | Carrying out
search |
| 62. | Search of
premises not identified in
warrant |
| 63. | Search without
warrant |
| 64. | Legal
professional privilege |
| 65. | Person’s right
to examine and
make copies |
| 66. | Application
for return of seized
relevant material or costs of damages |
| CHAPTER 6. CONFIDENTIALITY OF INFORMATION | |
| 67. | General
prohibition of disclosure |
| 68. | SARS
confidential information and
disclosure |
| 69. | Secrecy of
taxpayer information and
general disclosure |
| 70. | Disclosure to
other entities |
| 71. | Disclosure in
criminal, public safety
or environmental matters |
| 72. | Self-incrimination |
| 73. | Disclosure to
taxpayer of own record |
| 74. | Publication of
names of offenders |
| CHAPTER 7. ADVANCE RULINGS | |
| 75. | Definitions |
| 76. | Purpose of
advance rulings |
| 77. | Scope of
advance rulings |
| 78. | Private
rulings and class rulings |
| 79. | Applications for advance rulings |
| 80. | Rejection of
application for advance
ruling |
| 81. | Fees for
advance rulings |
| 82. | Binding effect
of advance rulings |
| 83. | Applicability of advance rulings |
| 84. | Rulings
rendered void |
| 85. | Subsequent
changes in tax law |
| 86. | Withdrawal or
modification of advance
rulings |
| 87. | Publication of
advance rulings |
| 88. | Non-binding
private opinions |
| 89. | Binding general rulings |
| 90. | Procedures and
guidelines for advance
rulings |
| CHAPTER 8. ASSESSMENTS | |
| 91. | Original
assessments |
| 92. | Additional
assessments |
| 93. | Reduced
assessments |
| 94. | Jeopardy assessments| |
| 95. | Estimation of
assessments |
| 96. | Notice of
assessment |
| 97. | Recording of
assessments |
| 98. | Withdrawal of
assessments |
| 99. | Period of
limitations for issuance of
assessments |
| 100. | Finality of
assessment or decision |
| CHAPTER
9.
DISPUTE RESOLUTION |
|
| Part A. General |
| SECTION | TITLE |
| 101. | Definitions |
| 102. | Burden
of proof |
| 103. | Rules
for dispute resolution |
| Part B. Objection and appeal | |
| 104. | Objection against asses[s]ment or decision [...amended by Act 2015_023_052_20160108 by way of unmarked omission] |
| 105. | Forum
for dispute of assessment or decision |
| 106. | Decision
on objection |
| 107. | Appeal
against assessment or decision |
| Part C. Tax board | |
| 108. | Establishment
of tax board |
| 109. | Jurisdiction
of tax board |
| 110. | Constitution
of tax board |
| 111. | Appointment
of chairpersons |
| 112. | Clerk
of tax board |
| 113. | Tax
board procedure |
| 114. | Decision
of tax board |
| 115. | Referral
of appeal to tax court |
| Part D. Tax court | |
| 116. | Establishment of tax court |
| 117. | Jurisdiction
of tax court |
| 118. | Constitution
of tax court |
| 119. | Nomination of president of tax court |
| 120. | Appointment
of panel of tax court members |
| 121. | Appointment
of registrar of tax court |
| 122. | Conflict
of interest of tax court members |
| 123. | Death,
retirement or incapability of judge or member |
| 124. | Sitting of tax court not public |
| 125. | Appearance
at hearing of tax court |
| 126. | Subpoena
of witness to tax court |
| 127. | Non-attendance
by witness or failure to give evidence |
| 128. | Contempt
of tax court |
| 129. | Decision by tax court |
| 130. | Order
for costs by tax court |
| 131. | Registrar
to notify parties of judgment of tax court |
| 132. | Publication
of judgment of tax court |
| Part E. Appeal against tax court decision | |
| 133. | Appeal against decision of tax court |
| 134. | Notice
of intention to appeal tax court decision |
| 135. | Leave to appeal to Supreme Court of Appeal against tax court decision |
| 136. | Failure
to lodge notice of intention to appeal tax court decision |
| 137. | Notice
by registrar of period for appeal of tax court decision |
| 138. | Notice
of appeal to Supreme Court of Appeal against tax court decision |
| 139. | Notice of cross-appeal of tax court decision |
| 140. | Record
of appeal of tax court decision |
| 141. | Abandonment
of judgment |
| Part F. Settlement of dispute | |
| 142. | Definitions |
| 143. | Purpose
of Part |
| 144. | Initiation
of settlement procedure |
| 145. | Circumstances
where settlement is
inappropriate |
| 146. | Circumstances
where settlement is
appropriate |
| 147. | Procedure for settlement |
| 148. | Finality of
settlement agreement |
| 149. | Register of
settlements and reporting |
| 150. | Alteration of
assessment or decision
on settlement |
| CHAPTER 10. TAX LIABILITY
AND PAYMENT |
|
| Part A. Taxpayers | |
| 151. | Taxpayer |
| 152. | Person
chargeable to tax |
| 153. | Representative
taxpayer |
| 154. | Liability of
representative taxpayer |
| 155. | Personal
liability of representative
taxpayer |
| 156. | Withholding
agent |
| 157. | Personal
liability of withholding
agent |
| 158. | Responsible
third party |
| 159. | Personal liability of responsible third party |
| 160. | Taxpayer's
right to recovery [...Title amended by Act
2017_013_027_20171218 - was entitled "Right to
recovery of taxpayer"] |
| 161. | Security by
taxpayer |
| Part B. Payment of tax | |
| 162. | Determination
of time and manner of
payment of tax |
| 163. | Preservation
order |
| 164. | Payment of tax
pending objection or
appeal |
| Part C. Taxpayer account and allocation of payments | |
| 165. | Taxpayer
account |
| 166. | Allocation of
payments |
| Part D. Deferral of Payment | |
| 167. | Instalment
payment agreement |
| 168. | Criteria for
instalment payment
agreement |
| CHAPTER 11. RECOVERY OF TAX |
|
| Part A. General | |
| 169. | Debt due to SARS |
| 170. | Evidence as to
assessment |
| 171. | Period of
limitation on collection of
tax |
| Part B. Judgment procedure | |
| 172. | Application
for civil judgment for
recovery of tax |
| 173. | Jurisdiction
of Magistrates’
Court in judgment procedure |
| 174. | Effect of
statement filed with clerk
or registrar |
| 175. | Amendment of
statement filed with
clerk or registrar |
| 176. | Withdrawal of
statement and
reinstitution of proceedings |
| Part C. Sequestration, liquidation and winding-up proceedings | |
| 177. | Institution of
sequestration,
liquidation or winding-up proceedings |
| 178. | Jurisdiction
of court in
sequestration, liquidation or winding-up proceedings |
| Part D. Collection of tax debt from third parties | |
| 179. | Liability of
third party appointed to
satisfy tax debts |
| 180. | Liability of
financial management for
tax debts |
| 181. | Liability of
shareholders for tax
debts |
| 182. | Liability of
transferee for tax debts |
| 183. | Liability of person assisting in dissipation of assets |
| 184. | Recovery of
tax debts from other persons [...amended by Act
2014_044_051_20150120 - was entitled "Recovery of
tax debts from
responsible third parties"] |
| Part E. Assisting foreign governments | |
| 185. | Tax recovery
on behalf of foreign
governments |
| Part F. Remedies with respect to foreign assets | |
| 186. | Compulsory
repatriation of foreign
assets of taxpayer |
| CHAPTER 12. INTEREST | |
| 187. | General
interest rules |
| 188. | Period over
which interest accrues |
| 189. | Rate at which
interest is charged |
| CHAPTER 13. REFUNDS | |
| 190. | Refunds of
excess payments |
| 191. | Refunds
subject to set-off and
deferral |
| CHAPTER 14. WRITE OFF OR
COMPROMISE OF TAX
DEBTS |
|
| Part A. General provisions | |
| 192. | Definitions |
| 193. | Purpose of
Chapter |
| 194. | Application of
Chapter |
| Part B. Temporary write off of tax debt | |
| 195. | Temporary
write off of tax debt |
| 196. | Tax debt
uneconomical to pursue |
| Part C. Permanent write off of tax debt | |
| 197. | Permanent write off of tax debt |
| 198. | Tax debt
irrecoverable at law |
| 199. | Procedure for writing off tax debt |
| Part D. Compromise of tax debt | |
| 200. | Compromise of
tax debt |
| SECTION | TITLE |
| 201. | Request
by debtor for compromise of tax debt |
| 202. | Consideration
of request to compromise tax debt |
| 203. | Circumstances
where not appropriate to compromise tax debt |
| 204. | Procedure
for compromise of tax debt |
| 205. | SARS
not bound by compromise of tax debt |
| Part E. Records and reporting | |
| 206. | Register
of tax debts written off or compromised |
| 207. | Reporting
by Commissioner of tax debts written off or compromised |
| CHAPTER 15. ADMINISTRATIVE
NON-COMPLIANCE
PENALTIES |
|
| Part A. General | |
| 208. | Definitions |
| 209. | Purpose
of Chapter |
| Part B. Fixed Amount Penalties | |
| 210. | Non-compliance
subject to penalty |
| 211. | Fixed
amount penalty table |
| 212. | Reportable arrangement and mandatory discolure penalty [... Title amended by Act 2019_033_041_20200115 - was entitled "Reportable
arrangement penalty"] |
| Part C. Percentage based penalty | |
| 213. | Imposition
of percentage based penalty |
| Part D. Procedure | |
| 214. | Procedures
for imposing penalty |
| 215. | Procedure
to request remittance of penalty |
| Part E. Remedies | |
| 216. | Remittance
of penalty for failure to register |
| 217. | Remittance
of penalty for nominal or first incidence of non-compliance |
| 218. | Remittance
of penalty in exceptional circumstances |
| 219. | Penalty incorrectly assessed |
| 220. | Objection
and appeal against decision not to remit penalty |
| CHAPTER 16. UNDERSTATEMENT
PENALTY |
|
| Part A. Imposition of understatement penalty | |
| 221. | Definitions |
| 222. | Understatement
penalty |
| 223. | Understatement
penalty percentage table |
| 224. | Objection
and appeal against [
imposition of ] understatement penalty [...amended by Act
2013_039_077_20140116 - was entltled "Objection
and appeal against decision not to remit understatement penalty"] |
| Part B. Voluntary Disclosure Programme | |
| 225. | Definitions |
| 226. | Qualification of person subject to audit or investigation for voluntary disclosure [...Title amended by Act 2015_023_065_20160108 - was enttled "Qualifying person for voluntary disclosure"] |
| 227. | Requirements
for valid voluntary disclosure |
| 228. | No-name
voluntary disclosure |
| 229. | Voluntary
disclosure relief |
| 230. | Voluntary disclosure agreement |
| 231. | Withdrawal
of voluntary disclosure relief |
| 232. | Assessment
or determination to give effect to agreement |
| 233. | Reporting
of voluntary disclosure agreements |
| CHAPTER 17. CRIMINAL OFFENCES | |
| 234. | Criminal
offences relating to non-compliance with tax Acts |
| 235. | Evasion
of tax and obtaining undue refunds by fraud or theft [...amended by Act
2014_044_059_20150120 - was entitled "Criminal
offences relating to evasion of tax"] |
| 236. | Criminal
offences relating to secrecy provisions |
| 237. | Criminal
offences relating to filing return without authority |
| 238. | Jurisdiction
of courts in criminal matters |
| CHAPTER 18. REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT [...amended by Act 2012_064_080_20121220 - was entitled "REGISTRATION OF TAX PRACTITIOERS AND REPORTING OF UNPROFESSIONAL CONDUCT"] | |
| 239. | Definitions |
| 240. | Registration
of tax practitioners |
| 240A. | Recognition
of controlling bodies [...inserted by Act
2012_021_083_20121220] |
| 241. | Complaint to controlling body [...amended by Act 2012_021_084_20121220 - was entitled "Complaint to controlling body of tax practitioner"] |
| 242. | Disclosure
of information regarding complaint and remedies of taxpayer |
| 243. | Complaint
considered by controlling body |
| CHAPTER 19. GENERAL PROVISIONS | |
| 244. | Deadlines |
| 245. | Power of
Minister to determine date
for submission of returns and payment of tax |
| 246. | Public
officers of companies |
| 247. | Company
address for notices and
documents |
| 248. | Public officer in event of liquidation, winding-up or business rescue [...amended by Act 2014_044_062_20150120 - was entitled "Public officer in event of liquidation or winding-up"] |
| 249. | Default in appointing public officer or address for notices or documents |
| 250. | Authentication
of documents |
| 251. | Delivery of
documents to persons
other than companies |
| 252. | Delivery of
documents to companies |
| 253. | Documents
delivered deemed to have
been received |
| 254. | Defect does
not affect validity |
| 255. | Rules for
electronic communication |
| 256. | Tax compliance
status [...amended
by Act 2014_044_064_20150120 - was entitled "Tax clearance certificate"] |
| 257. | Regulations by
Minister |
| CHAPTER 20. TRANSITIONAL PROVISIONS | |
| 258. | New taxpayer reference number |
| 259. | Appointment of
Tax Ombud |
| 260. | Provisions
relating to secrecy |
| 261. | Public officer
previously appointed |
| 262. | Appointment of
chairpersons of tax
board |
| 263. | Appointment of
members of tax court |
| 264. | Continuation of tax board, tax court and court rules |
| 265. | Continuation
of appointment to a post
or office or delegation by Commissioner |
| 266. | Continuation
of authority to audit |
| 267. | Conduct of
inquiries and execution of
search and seizure warrants |
| 268. | Application of
Chapter 15 |
| 269. | Continuation
of authority, rights and
obligations |
| 270. | Application of
Act to prior or
continuing action |
| 271. | Amendment of
legislation |
| 272. | Short title
and commencement |
| SCH. 1 | SCHEDULE 1. SECTION 271 [s271] |
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