Page 119 - Juta's Indirect Tax

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TAX ADMINISTRATION ACT 28 OF 2011
Objection and appeal against imposition of understatement penalty
[Item substituted by s. 87 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.] Part B
Voluntary disclosure programme
De nitions
Quali cation of person subject to audit or investigation for voluntary disclosure
[Heading substituted by s. 65 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
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
[Heading substituted by s. 59 of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.] Criminal offences relating to secrecy provisions
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Juta’s
Criminal offences relating to ling return without authority Jurisdiction of courts in criminal matters
CHAPTER 18
REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT [Heading of ch. 18 substituted by s. 80 (1) of Act 21 of 2012.]
De nitions
Registration of tax practitioners Recognition of controlling bodies
[S. 240A inserted by s. 83 (1) of Act 21 of 2012.]
Complaint to controlling body
[S. 241 substituted by s. 84 (1) of Act 21 of 2012.]
Disclosure of information regarding complaint and remedies of taxpayer Complaint considered by controlling body
CHAPTER 19 GENERAL PROVISIONS
Deadlines
Power of Minister to determine date for submission of returns and payment of tax Public of cers of companies
Company address for notices and documents
Public of cer in event of liquidation, winding-up or business rescue
[Heading substituted by s. 62 (1) (a) of Act 44 of 2014 – date of commencement: 20 January 2015.] Default in appointing public of cer or address for notices or documents
Authentication of documents
Delivery of documents to persons other than companies Delivery of documents to companies
Documents delivered deemed to have been received Defect does not affect validity
Rules for electronic communication
Tax compliance status
[S. 256 substituted by s. 64 (1) of Act 44 of 2014 – date of commencement: 20 January 2015.] Regulations by Minister
CHAPTER 20 TRANSITIONAL PROVISIONS
New taxpayer reference number
Appointment of Tax Ombud
Provisions relating to secrecy
Public of cer previously appointed
Appointment of chairpersons of tax board
Appointment of members of tax court
Continuation of tax board, tax court and court rules
Continuation of appointment to a post or of ce or delegation by Commissioner Continuation of authority to audit
Conduct of inquiries and execution of search and seizure warrants
IndIrect tax 2016 111
TAX ADMINISTRATION ACT