Tax Administration Act 28 of 2011 & Rules and Related Materi

Tax Administration Act 28 of 2011:
- Extension of date to request a reduced or additional assessment in terms of section 95 (6) of the Act published (GN 6390 in GG 52939 of 4 July 2025) (p28)
- Regulations for purposes of para. (a) of the definition of 'international tax standard' in s. 1 specifying the changes to the OECD:
  - Standard for Automatic Exchange of Financial Account Information in Tax Matters published and GN R1070 in GG 43781 of 9 October 2020 and GN R3118 in GG 48165 of 3 March 2023 repealed with effect from 1 March 2026 (GN R6886 in GG 53735 of 28 November 2025) (p3)
  - Crypto-Asset Reporting Framework International Standard for the Exchange of Tax-Related Information between Countries published with effect from 1 March 2026 (GN R6887 in GG 53735 of 28 November 2025) (p72)
- Incidences of non-compliance by a person in terms of s. 210 (2) of the Act that are subject to a fixed amount penalty in accordance with ss. 210 and 211 of the Act published (GN 7314 in GG 54417 of 27 March 2026) (p45)

Tax Administration Act 28 of 2011 & Rules and Related Material