Page 175 - Juta's Indirect Tax

s 241 TAX ADMINISTRATION ACT 28 OF 2011 s 246
241 Complaint to controlling body
(1) A senior SARS of cial may lodge a complaint with a ‘controlling body’ if a person who carries on a profession governed by the ‘controlling body’, did or omitted to do anything with respect to the affairs of a taxpayer, including that person’s affairs, that in the opinion of the of cial—
(a) was intended to assist the taxpayer to avoid or unduly
postpone the performance of an obligation imposed
on the taxpayer under a tax Act;
(b) by reason of negligence on the part of the person
resulted in the avoidance or undue postponement of the performance of an obligation imposed on the taxpayer under a tax Act;
(c) constitutes a contravention of a rule or code of conduct for the profession which may result in disciplinary action being taken against the person by the body; or
(d) constitutes conduct under subsection (2) by a registered tax practitioner.
(2) A senior SARS of cial may lodge a complaint with a ‘recognised controlling body’ if a registered tax practitioner has, in the opinion of the of cial—
(a) without exercising due diligence prepared or assisted
in the preparation, approval or submission of any return, af davit or other document relating to matters affecting the application of a tax Act;
(b) unreasonably delayed the nalisation of any matter before SARS;
(c) given an opinion contrary to clear law, recklessly or through gross incompetence, with regard to any matter relating to a tax Act;
(d) been grossly negligent with regard to any work performed as a registered tax practitioner;
(e) knowingly given false or misleading information in connection with matters affecting the application of a tax Act or participated in such activity; or
(f) directly or indirectly attempted to in uence a SARS of cial with regard to any matter relating to a tax Act by the use of threats, false accusations, duress, or coercion, or by offering grati cation as de ned in the Prevention and Combating of Corrupt Activities Act, 2004 (Act 12 of 2004).
[S. 241 substituted by s. 84 (1) of Act 21 of 2012 – date of commencement: 20 December 2012.]
242 Disclosure of information regarding complaint and remedies of taxpayer
(1) Despite section 69, the senior SARS of cial lodging a complaint under section 241 may disclose the taxpayer information as in the opinion of the of cial is necessary to lay before the ‘controlling body’ to which the complaint is made.
[Sub-s. (1) substituted by s. 83 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(2) Before a complaint is lodged or information is disclosed, SARS must deliver to the taxpayer concerned and the person against whom the complaint is to be made noti cation of the intended complaint and information to be disclosed.
[Sub-s. (2) substituted by s. 83 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(3) The taxpayer or that person may, within 21 business days after the date of the noti cation, lodge with SARS an objection to the lodging of the complaint or disclosure of the information.
(4) If on the expiry of that period of 21 business days no objection has been lodged or, if an objection has been lodged and SARS is not satis ed that the objection should be sustained, a senior SARS of cial may thereupon lodge the complaint as referred to in section 241.
Juta’s IndIrect tax 2016
243 Complaint considered by controlling body
(1) The complaint is to be considered by the ‘controlling body’ according to its rules.
(2) A hearing of the matter where details of a person’s tax affairs will be disclosed, may be attended only by persons whose attendance, in the opinion of the ‘controlling body’, is necessary for the proper consideration of the complaint.
(3) The ‘controlling body’ and its members must pre- serve secrecy in regard to the information as to the affairs of a person as may be conveyed to them by SARS or as may otherwise come to their notice in the investigation of the complaint and must not communicate the information to a person other than the person concerned or the person against whom the complaint is lodged, unless the disclosure of the information is ordered by a competent court of law.
CHAPTER 19
GENERAL PROVISIONS (ss. 244–257)
244 Deadlines
(1) If—
(a) a day noti ed by SARS or speci ed in a tax Act for
payment, submission or other action; or
(b) the last day of a period within which payment, submission or other action under a tax Act must be
made,
falls on a Saturday, Sunday or public holiday, the action must be done not later than the last business day before the Saturday, Sunday or public holiday.
(2) The Commissioner may prescribe the time of day by which a payment, submission or other action must be done, and if it is done after that time on the day it is regarded as done on the rst business day following the speci ed day.
(3) If SARS is authorised to extend a deadline, the application for extension must be submitted to SARS in the prescribed form before the deadline expires unless— (a) reasonable grounds exist for the delay and the
application is submitted within 21 business days of
the deadline; or
[Para. (a) substituted by s. 85 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(b) the delay is due to a circumstance referred to in section 218 (2) (a) to (e) or any other circumstance of analogous seriousness and the application is submitted within three years of the deadline.
245 Power of Minister to determine date for submission of returns and payment of tax
(1) Despite any other provision of a tax Act, if the date for the submission of a return or the payment of tax is the last day of the nancial year of the Government, the Minister may by public notice prescribe any other date for submission of the return and payment of the tax, which date must not fall on a day more than two business days prior to the last day of that year.
(2) The notice contemplated in subsection (1) must be published at least 21 business days prior to the date so prescribed by the Minister.
246 Public of cers of companies
(1) Every company carrying on business or having an of ce in the Republic must at all times be represented by an individual residing in the Republic.
(2) The individual representative under subsection (1) must be—
(a)
approved by SARS and—
(i) must be a person who is a senior of cial of the
company; or
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TAX ADMINISTRATION ACT