Tax Administration Act 28 of 2011 & Rules and Related Material 8e


Available
    Edition: 8th Edition
  • Format: Pocket Size
  • ISBN: 9781485134176
  • Extent: 520 Pages
  • Published:
  • Category: Statutes, Tax Law, Financial Services, Juta's Pocket Statutes

R399.00



The 8th edition of this title in the Juta's Pocket Statutes series reflects the law as at 1 July 2019.

Key benefits:

  • Up-to-date 
  • Accessible 
  • Affordable

  • Key Addresses
  • Quick Finder for Key Topics
  • Tax Administration Act 28 of 2011
    • PENDLEXES: Act 44 of 2014; Act 23 of 2015 
  • Rules and Related Material
    • Determination of the dates on which certain provisions of the Act must come into operation
    • Provisions of the Act that did not commence on 1 October 2012
    • Electronic form of record keeping in terms of section 30(1)(b) of the Act
    • Form and manner of a report to a taxpayer on the stage of completion of an audit in terms of section 42(1) of the Act 299
    • Distance above which a person may decline to attend an interview in terms of section 47(4) of the Act
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act that are subject to a fixed amount penalty in accordance with sections 210 and 211 of the Act
    • Application and cost recovery fees for binding private rulings and binding class rulings in terms of section 81(1) of the Act
    • Returns to be submitted: share warrants 
    • Notice of address of service specified by the commissioner in terms of section 11(5) of the Act with regard to any notice or process by which legal proceedings are instituted 
    • Duty to keep the records, books of account or documents in terms of section 29 and in the form in terms of section 30 of the Act
    • Returns to be submitted by third parties in terms of section 26 of the Act
    • Rules governing procedures to lodge an objection and appeal, procedures for alternative dispute resolution and appeals before a Tax Board or Tax Court
    • Rules for electronic communication prescribed under section 255(1) of the Act 
    • Returns to be submitted by persons in terms of section 25 of the Act and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act 35 of 2013
    • Notice of addresses at which a document, notice or request is to be delivered or made for purposes of Rule 2(c)(ii) and Rule 3(1) read together with Rule 2(c)(iii) of the Rules promulgated in terms of section 103 of the Act
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act that are subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act (GN 597 of 10 July 2015)
    • Threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of section 109(1)(a) of the Act
    • Public notice listing arrangements for purposes of sections 35(2) and 36(4) of the Act
    • Regulations specifying the changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
    • Method of payment of tax prescribed in terms of section 162(2) of the Act
    • Notice to furnish returns for the 2016 year of assessment
    • Additional considerations in terms of section 80(2) of the Act in respect of which an application for a binding private ruling or a binding class ruling may be rejected
    • Regulation for purposes of section 70(4) promulgated under section 257 of the Act, listing the Organs of State or Institutions to which a Senior SARS Official may lawfully disclose specified information in terms of section 29 of the Act
    • Regulations specifying the country-by-country reporting standard for multinational enterprises
    • Returns to be submitted by third parties
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act (GN 193 of 3 March 2017) 
    • Return to be submitted by persons in terms of Section 25 of the Tax Administration Act, 2011 
    • Extension of deadline in terms of Section 25(7) of the Tax Administration Act, 2011 
    • Return of information to be submitted by third parties in terms of Section 26 of the Tax Administration Act
    • Incidences of Non-Compliance by a person in terms of Section 210(2) of the Act that are Subject to a fixed amount penalty in accordance with Sections 210(1) and 211 of the Act (GN 480 of 11 May 2018) 
    • Returns to be Submitted by Persons in terms of Section 25 of the Tax Administration Act, 2011
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Act that are Subject to a Fixed Amount Penalty in accordance with Sections 210(1) and 211 of the Act (GN 1175 of 26 October 2018) 
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Act that are Subject to a Fixed Amount Penalty in Accordance with Section 210 and 211 of the Act (GN 1372 of 14 December 2018)
    • Returns to be Submitted by a Person in terms of Section 25 of the Act

  • Legal practitioners 
  • Tax practitioners
  • General public
  • Students

This product does not have any reviews yet - be the first to write one.

The 8th edition of this title in the Juta's Pocket Statutes series reflects the law as at 1 July 2019.

Key benefits:

  • Up-to-date 
  • Accessible 
  • Affordable

  • Key Addresses
  • Quick Finder for Key Topics
  • Tax Administration Act 28 of 2011
    • PENDLEXES: Act 44 of 2014; Act 23 of 2015 
  • Rules and Related Material
    • Determination of the dates on which certain provisions of the Act must come into operation
    • Provisions of the Act that did not commence on 1 October 2012
    • Electronic form of record keeping in terms of section 30(1)(b) of the Act
    • Form and manner of a report to a taxpayer on the stage of completion of an audit in terms of section 42(1) of the Act 299
    • Distance above which a person may decline to attend an interview in terms of section 47(4) of the Act
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act that are subject to a fixed amount penalty in accordance with sections 210 and 211 of the Act
    • Application and cost recovery fees for binding private rulings and binding class rulings in terms of section 81(1) of the Act
    • Returns to be submitted: share warrants 
    • Notice of address of service specified by the commissioner in terms of section 11(5) of the Act with regard to any notice or process by which legal proceedings are instituted 
    • Duty to keep the records, books of account or documents in terms of section 29 and in the form in terms of section 30 of the Act
    • Returns to be submitted by third parties in terms of section 26 of the Act
    • Rules governing procedures to lodge an objection and appeal, procedures for alternative dispute resolution and appeals before a Tax Board or Tax Court
    • Rules for electronic communication prescribed under section 255(1) of the Act 
    • Returns to be submitted by persons in terms of section 25 of the Act and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act 35 of 2013
    • Notice of addresses at which a document, notice or request is to be delivered or made for purposes of Rule 2(c)(ii) and Rule 3(1) read together with Rule 2(c)(iii) of the Rules promulgated in terms of section 103 of the Act
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act that are subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act (GN 597 of 10 July 2015)
    • Threshold for the amount of tax in dispute for purposes of an appeal to the Tax Board in terms of section 109(1)(a) of the Act
    • Public notice listing arrangements for purposes of sections 35(2) and 36(4) of the Act
    • Regulations specifying the changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
    • Method of payment of tax prescribed in terms of section 162(2) of the Act
    • Notice to furnish returns for the 2016 year of assessment
    • Additional considerations in terms of section 80(2) of the Act in respect of which an application for a binding private ruling or a binding class ruling may be rejected
    • Regulation for purposes of section 70(4) promulgated under section 257 of the Act, listing the Organs of State or Institutions to which a Senior SARS Official may lawfully disclose specified information in terms of section 29 of the Act
    • Regulations specifying the country-by-country reporting standard for multinational enterprises
    • Returns to be submitted by third parties
    • Incidences of non-compliance by a person in terms of section 210(2) of the Act, that are subject to a fixed amount penalty in accordance with sections 210(1) and 211 of the Act (GN 193 of 3 March 2017) 
    • Return to be submitted by persons in terms of Section 25 of the Tax Administration Act, 2011 
    • Extension of deadline in terms of Section 25(7) of the Tax Administration Act, 2011 
    • Return of information to be submitted by third parties in terms of Section 26 of the Tax Administration Act
    • Incidences of Non-Compliance by a person in terms of Section 210(2) of the Act that are Subject to a fixed amount penalty in accordance with Sections 210(1) and 211 of the Act (GN 480 of 11 May 2018) 
    • Returns to be Submitted by Persons in terms of Section 25 of the Tax Administration Act, 2011
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Act that are Subject to a Fixed Amount Penalty in accordance with Sections 210(1) and 211 of the Act (GN 1175 of 26 October 2018) 
    • Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Act that are Subject to a Fixed Amount Penalty in Accordance with Section 210 and 211 of the Act (GN 1372 of 14 December 2018)
    • Returns to be Submitted by a Person in terms of Section 25 of the Act

  • Legal practitioners 
  • Tax practitioners
  • General public
  • Students

This product does not have any reviews yet - be the first to write one.


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