Page 173 - Juta's Indirect Tax

s 235 TAX ADMINISTRATION ACT 28 OF 2011 s 240
(d) makes use of, or authorises the use of, fraud or contrivance; or
(e) makes any false statement for the purposes of obtaining any refund of or exemption from tax,
is guilty of an offence and, upon conviction, is subject to a ne or to imprisonment for a period not exceeding ve years.
(2) Any person who makes a statement in the manner referred to in subsection (1) may, unless the person proves that there is a reasonable possibility that he or she was ignorant of the falsity of the statement and that the ignorance was not due to negligence on his or her part, be regarded as being aware of the falsity of the statement. [Sub-s. (2) substituted by s. 68 of Tax Administration Laws
Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(3) Only a senior SARS of cial may lay a complaint with the South African Police Service or the National Prosecuting Authority regarding an offence under this section.
[Sub-s. (3) substituted by s. 78 of Act 21 of 2012 (date of commencement deemed to have been 1 October 2012) and by s. 80 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
236 Criminal offences relating to secrecy provisions
A person who contravenes the provisions of section 67 (2), (3) or (4), 68 (2), 69 (1) or (6) or 70 (5) is guilty of an offence and, upon conviction, is subject to a ne or to imprisonment for a period not exceeding two years.
[S. 236 substituted by s. 69 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
is guilty of an offence and, upon conviction, is subject to a ne or to imprisonment for a period not exceeding two years.
[S. 237 substituted by s. 79 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
238 Jurisdiction of courts in criminal matters
A person charged with a tax offence may be tried in respect of that offence by a court having jurisdiction within any area in which that person resides or carries on business, in addition to jurisdiction conferred upon a court by any other law.
CHAPTER 18
REGISTRATION OF TAX PRACTITIONERS AND
REPORTING OF UNPROFESSIONAL CONDUCT
(ss. 239–243)
[Heading of Chapter 18 substituted by s. 80 (1) of Act 21 of 2012 – date of commencement: 20 December 2012.]
239 De nitions
In this Chapter, unless the context otherwise indicates, the following terms, if in single quotation marks, have the following meanings:
‘controlling body’ means a body established, whether voluntarily or under a law, with power to take disciplinary action against a person who, in carrying on a profession, contravenes the applicable rules or code of conduct for the profession; and
‘recognised controlling body’ means a ‘controlling body’ recognised by the Commissioner under section 240A.
[De nition of ‘recognised controlling body’ inserted by s. 81 (1) (a) of Act 21 of 2012 – date of commencement: 20 December 2012.]
‘registered tax practitioner’ . . .
[De nition of ‘registered tax practitioner’ deleted by
s. 81 (1) (b) of Act 21 of 2012 – date of commencement: 20 December 2012.]
240 Registration of tax practitioners
(1) Every natural person who—
(a) provides advice to another person with respect to the
application of a tax Act; or
(b) completes or assists in completing a return by another
person,
[Para. (b) substituted by s. 82 (1) (a) of Act 21 of 2012 – date of commencement: 20 December 2012.]
must—
(i) register with or fall under the jurisdiction of a
‘recognised controlling body’ by the later of 1 July 2013 or 21 business days after the date on which that person for the rst time provides the advice or completes or assists in completing the return; and
(ii) register with SARS as a tax practitioner in the prescribed form and manner, within 21 business days after the date on which that person for the rst time provides the advice or completes or assists in completing the return.
[Words following para. (b) substituted by s. 82 (1) (b) of Act 21 of 2012 – date of commencement: 20 December 2012.]
(2) The provisions of this section do not apply in respect of a person who only—
(a) provides the advice or completes or assists in
completing a return for no consideration to that person or his or her employer or a connected person in relation to that employer or that person;
165
Prelex
Wording of sub-s. (2) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(2) Any person who makes a statement in the manner referred to in subsection (1) must, unless the person proves that there is a reasonable possibility that he or she was ignorant of the falsity of the statement and that the ignorance was not due to negligence on his or her part, be regarded as guilty of the offence referred to subsection (1).
Prelex
Wording of s. 236 in force until promulgation of Tax Administration Laws Amendment Act, 2015
236 Criminal offences relating to secrecy provisions
A person who contravenes the provisions of section 67 (2) or (3), 68 (2), 69 (1) or (6) or 70 (5) is guilty of an offence and, upon conviction, is subject to a ne or to imprisonment for a period not exceeding two years.
237 Criminal offences relating to ling return without authority
A person who—
(a) submits a return or other document to SARS under a
forged signature;
(b) uses an electronic or digital signature of another
person in an electronic communication to SARS
without the person’s consent and authority; or
(c) otherwise submits to SARS a communication on
behalf of another person,
Juta’s IndIrect tax 2016
TAX ADMINISTRATION ACT