Page 146 - Juta's Indirect Tax

s 98
TAX ADMINISTRATION ACT 28 OF 2011 s 99
(iii) a tax for which no return is required, if the payment was made in accordance with the practice generally prevailing at the date of that payment; or
(e) in respect of a dispute that has been resolved under Chapter 9.
(2) Subsection (1) does not apply to the extent that—
(bb) a processing error by SARS; or
(cc) a return fraudulently submitted by a
person not authorised by the taxpayer;
(ii) it imposes an unintended tax debt in respect of an amount that the taxpayer should not have
been taxed on;
(iii) the recovery of the tax debt under the
assessment would produce an anomalous or
inequitable result;
(iv) there is no other remedy available to the
taxpayer; and
(v) it is in the interest of the good management of
the tax system.
[Para. (d) added by s. 46 (c) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(2) An assessment withdrawn under this section is regarded not to have been issued, unless a senior SARS of cial agrees in writing with the taxpayer as to the amount of tax properly chargeable for the relevant tax period and accordingly issues a revised original, additional or reduced assessment, as the case may be, which assessment is not subject to objection or appeal.
[Sub-s. (2) substituted by s. 46 (d) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
99 Period of limitations for issuance of assessments
(1) An assessment may not be made in terms of this Chapter—
[Words preceding para. (a) substituted by s. 51 (a) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(a) three years after the date of assessment of an original assessment by SARS;
(b) in the case of self-assessment for which a return is required, ve years after the date of assessment of an original assessment—
(i) by way of self-assessment by the taxpayer; or (ii) if no return is received, by SARS;
(c) in the case of a self-assessment for which no return is required, after the expiration of ve years from the— (i) date of the last payment of the tax for the tax
period; or
(ii) effective date, if no payment was made in respect
of the tax for the tax period;
(d) in the case of—
(i) an additional assessment if the—
(aa)amount which should have been assessed
to tax under the preceding assessment was, in accordance with the practice generally prevailing at the date of the preceding assessment, not assessed to tax; or
[Item (aa) substituted by s. 59 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(bb) full amount of tax which should have been assessed under the preceding assessment was, in accordance with the practice, not assessed;
(ii) a reduced assessment, if the preceding assessment was made in accordance with the practice generally prevailing at the date of that assessment; or
(a)
(b)
(c) (d)
in the case of assessment by SARS, the fact that the full amount of tax chargeable was not assessed, was due to—
(i) fraud;
(ii) misrepresentation; or
(iii) non-disclosure of material facts;
in the case of self-assessment, the fact that the full amount of tax chargeable was not assessed, was due to—
(i) fraud;
(ii) intentional or negligent misrepresentation;
(iii) intentional or material facts; or
negligent non-disclosure of
(iv) the failure to submit a return or, if no return is required, the failure to make the required payment of tax;
SARS and the taxpayer so agree prior to the expiry of the limitations period;
it is necessary to give effect to—
(i) the resolution of a dispute under Chapter 9;
(ii) a judgment pursuant to an appeal under Part E of Chapter 9 and there is no right of further appeal; or
(iii) an assessment referred to in section 93 (1) (d) if SARS becomes aware of the error referred to in that subsection before expiry of the period for
the assessment under subsection (1); or
[Para. (d) amended by s. 48 of Act 39 of 2013 – (date of commencement deemed to have been 1 October 2012) and substituted by s. 51 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
Prelex
Words preceding para. (a) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(1) SARS may not make an assessment in terms of this Chapter—
Prelex
Wording of para. (d) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(d) it is necessary to give effect to—
(i) the resolution of a dispute under Chapter 9; (ii) a judgment pursuant to an appeal under Part E of Chapter 9 and there is no right of further
appeal; or
(iii) an assessment referred to in section 98 (2).
[Sub-para. (iii) added by s. 48 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(e) SARS receives a request for a reduced assessment under section 93 (1) (e).
[Para. (e) added by s. 51 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(3) The Commissioner may, by prior notice of at least 30 days to the taxpayer, extend a period under subsection (1) or an extended period under this section, before the expiry thereof, by a period approximate to a delay arising from:
(a) failure by a taxpayer to provide all the relevant
material requested within the period under section 46
(1) or the extended period under section 46 (5); or (b) resolving an information entitlement dispute,
including legal proceedings.
[Sub-s. (3) added by s. 51 (c) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
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