Page 172 - Juta's Indirect Tax

s 230 TAX ADMINISTRATION ACT 28 OF 2011 s 235
outstanding tax debt in the prescribed format and must include details on—
[Words preceding para. (a) substituted by s. 78 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(a) the material facts of the ‘default’ on which the voluntary disclosure relief is based;
(b) the amount payable by the person, which amount must separately re ect the understatement penalty payable;
(c) the arrangements and dates for payment; and
(d) relevant undertakings by the parties.
231 Withdrawal of voluntary disclosure relief
(1) In the event that, subsequent to the conclusion of a voluntary disclosure agreement under section 230, it is established that the applicant failed to disclose a matter that was material for purposes of making a valid voluntary disclosure under section 227, a senior SARS of cial may—
(a) withdraw any relief granted under section 229;
(b) regard an amount paid in terms of the voluntary
disclosure agreement to constitute part payment of any further outstanding tax debt in respect of the relevant ‘default’; and
[Para. (b) substituted by s. 79 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(c) pursue criminal prosecution for a tax offence.
[Para. (c) substituted by s. 76 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(2) Any decision by the senior SARS of cial under subsection (1) is subject to objection and appeal.
232 Assessment or determination to give effect to agreement
(1) If a voluntary disclosure agreement has been con- cluded under section 230, SARS may, despite anything to the contrary contained in a tax Act, issue an assessment or make a determination for purposes of giving effect to the agreement.
(2) An assessment issued or determination made to give effect to an agreement under section 230 is not subject to objection and appeal.
233 Reporting of voluntary disclosure agreements
(1) The Commissioner must annually provide to the Auditor-General and to the Minister a summary of all voluntary disclosure agreements concluded in respect of applications received during the period.
(2) The summary must—
(a) subject to section 70 (5), not disclose the identity of
the applicant, and must be submitted at such time as may be agreed between the Commissioner and the Auditor-General or Minister, as the case may be; and
(b) contain details of the number of voluntary disclosure agreements and the amount of tax assessed, which must be re ected in respect of main classes of taxpayers or sections of the public.
CHAPTER 17 CRIMINAL OFFENCES (ss. 234–238)
234 Criminal offences relating to non- compliance with tax Acts
A person who wilfully and without just cause—
representative taxpayer as required under section 153
or 249;
(c) fails or neglects to register as a tax practitioner as
required under section 240;
(d) fails or neglects to submit a return or document to
SARS or issue a document to a person as required
under a tax Act;
(e) fails or neglects to retain records as required under
this Act;
(f) submits a false certi cate or statement under Chapter
4;
(g) issues an erroneous, incomplete or false document
required to be issued under a tax Act to another
person;
[Para. (g) substituted by s. 77 (a) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(h) refuses or neglects to—
(i)furnish, produce or make available any
information, document or thing, excluding
information requested under section 46 (8);
(ii) reply to or answer truly and fully any questions
put to the person by a SARS of cial;
(iii) take an oath or make a solemn declaration; or
(iv) attend and give evidence,
as and when required in terms of this Act;
(i) fails to comply with a directive or instruction issued by SARS to the person under a tax Act;
(j) fails or neglects to disclose to SARS any material facts which should have been disclosed under this Act or to notify SARS of anything which the person is required to so notify SARS under a tax Act;
(k) obstructs or hinders a SARS of cial in the discharge of the of cial’s duties;
(l) refuses to give assistance required under section 49 (1); (m) holds himself or herself out as a SARS of cial
engaged in carrying out the provisions of this Act; (n) fails or neglects to comply with the provisions of sections 179 to 182, if that person was given notice by SARS to transfer the assets or pay the amounts to
SARS as referred to in those sections;
(o) dissipates that person’s assets or assists another person
to dissipate that other person’s assets in order to impede
the collection of any taxes, penalties or interest; or
(p) fails or neglects to withhold and pay to SARS an
amount of tax as and when required under a tax Act,
[Para. (p) added by s. 77 (b) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
is guilty of an offence and, upon conviction, is subject to a ne or to imprisonment for a period not exceeding two years.
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.]
(1) A person who with intent to evade or to assist another person to evade tax or to obtain an undue refund under a tax Act—
(a) makes or causes or allows to be made any false
(a) (b)
fails or neglects to register or notify SARS of a change in registered particulars as required in Chapter 3; fails or neglects to appoint a representative taxpayer or notify SARS of the appointment or change of a
(b) (c)
statement or entry in a return or other document, or signs a statement, return or other document so submitted without reasonable grounds for believing the same to be true;
gives a false answer, whether orally or in writing, to a request for information made under this Act; prepares, maintains or authorises the preparation or maintenance of false books of account or other records or falsi es or authorises the falsi cation of books of account or other records;
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Juta’s IndIrect tax 2016