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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Tax Administration Act, No. 28 of 2011

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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