Page 128 - Juta's Indirect Tax

s 22 TAX ADMINISTRATION ACT 28 OF 2011 s 26
24 Taxpayer reference number
(1) SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter.
(2) SARS may register and allocate a taxpayer reference number to a person who is not registered.
(3) A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS.
(4) SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical.
CHAPTER 4
RETURNS AND RECORDS (ss. 25–39)
Part A General (ss. 25–33)
25 Submission of return
(1) A person required under a tax Act or by the Commissioner to submit or who voluntarily submits a return must do so—
[Words preceding para. (a) substituted by s. 34 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(a) in the prescribed form and manner; and
(b) by the date speci ed in the tax Act or, in its absence, by the date speci ed by the Commissioner in the
public notice requiring the submission.
(2) A return must contain the information prescribed by
a tax Act or the Commissioner and be a full and true return. (3) A return must be signed by the taxpayer or by the taxpayer’s duly authorised representative and the person signing the return is regarded for all purposes in connection with a tax Act to be cognisant of the statements
made in the return.
(4) Non-receipt by a person of a return form does not
affect the obligation to submit a return.
(5) SARS may, prior to the issue of an original
assessment by SARS, request a person to submit an amended return to correct an undisputed error in a return. (6) SARS may extend the time period for ling a return in a particular case, in accordance with procedures and
criteria in policies published by the Commissioner.
(7) The Commissioner may also extend the ling deadline generally or for speci c classes of persons by public notice. (8) An extension under subsection (6) or (7) does not
affect the deadline for paying the tax.
26 Third party returns
(1) The Commissioner may by public notice*, at the time and place and by the due date speci ed, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date speci ed in the notice.
[Sub-s. (1) substituted by s. 35 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(2) A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must—
(a) contain the information prescribed by the
by public notice.
* See GN 260 in GG 36346 of 5 April 2013, GNs 420 & 421 in GG 36565 of 14 June 2013 and GN 509 in GG
37778 of 27 June 2014. (Returns of information to be submitted by third parties in terms of s. 26 of the Act)
120 Juta’s IndIrect tax 2016
(b) apply for registration for one or more taxes or under section 26 (3) in the prescribed form and manner; and
[Para. (b) substituted by s. 37 (a) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(c) provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes or under section 26 (3).
[Para. (c) substituted by s. 37 (a) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(3) A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure—
(a) proper identi cation of the person; or
(b) counteracting identity theft or fraud.
(4) A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied for registration until all the particulars and documents have been provided to SARS.
(5) Where a person that is obliged to register with SARS under a tax Act fails to do so, SARS may register the person for one or more tax types as is appropriate under the circumstances or for purposes of section 26 (3).
[Sub-s. (5) substituted by s. 37 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
23 Communication of changes in particulars
A person who has been registered under section 22 must communicate to SARS within 21 business days any change that relates to—
(a) postal address;
(b) physical address;
(c) representative taxpayer;
(d) banking particulars used for transactions with SARS;
(e) electronic address used for communication with
SARS; or
(f) such other details as the Commissioner may require
Prelex
Wording of paras. (b) and (c) in force until promulgation of Tax Administration Laws Amendment Act, 2015 (b) apply for registration for one or more taxes in the
prescribed form and manner; and
(c) provide SARS with the further particulars and any
documents as SARS may require for the purpose of registering the person for the tax or taxes.
Prelex
Wording of sub-s. (5) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(5) Where a taxpayer that is obliged to register with SARS under a tax Act fails to do so, SARS may register the taxpayer for one or more tax types as is appropriate under the circumstances.
Commissioner;