Page 178 - Juta's Indirect Tax

s 256 TAX ADMINISTRATION ACT 28 OF 2011 s 260
(b) outstanding return unless an arrangement acceptable to the SARS of cial has been made for the submission of the return.
(4) A con rmation of tax compliance status must be in the prescribed format and include at least—
(a) the original date of issue of the tax compliance status
con rmation to the taxpayer;
(b) the name, taxpayer reference number and identity
number or company registration number of the
taxpayer;
(c) the date of the con rmation of the tax compliance
status of the taxpayer to an organ of state or a person
referred to in subsection (5); and
(d) a con rmation of the tax compliance status of the
taxpayer as at the date referred to in paragraph (c). (5) Despite the provisions of Chapter 6, SARS may con rm the taxpayer’s tax compliance status as at the date of the request, or a previous date as prescribed by
the Minister in a regulation under section 257 (2A), by—
[Sub-s. (5) amended by s. 72 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(a) an organ of state; or
(b) a person to whom the taxpayer has presented the tax
compliance status con rmation.
(6) SARS may alter the taxpayer’s tax compliance
status to noncompliant if the con rmation—
(a) was issued in error; or
(b) was obtained on the basis of fraud, misrepresentation
or nondisclosure of material facts,
and SARS has given the taxpayer prior notice and an opportunity to respond to the allegations of at least 14 days prior to the alteration.
(7) A taxpayer’s tax compliance status will be indicated as non-compliant by SARS for the period commencing on the date that the taxpayer no longer complies with a requirement under subsection (3) and ending on the date that the taxpayer remedies the non-compliance.
[S. 256 amended by s. 85 of Act 39 of 2013 (date of commencement deemed to have been 1 October 2012) and substituted by s. 89 (1) of Act 21 of 2012 (date of commencement: 20 December 2012) and by s. 64 (1) of Act 44 of 2014 – date of commencement: 20 January 2015.]
257 Regulations by Minister
(1) The Minister may make regulations regarding—
(a) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper
implementation or administration of this Act; and
(b) any matter which under this Act is required or
permitted to be prescribed.
(2) The Minister may, after consultation with the Tax
Ombud, make regulations regarding—
(a) the proceedings of the Tax Ombud; and
(b) the limitations on the mandate of the Tax Ombud,
having regard to—
[Words preceding sub-para. (i) substituted by s. 90 (a) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
* Promulgated on 20 December 2012 in GG 36036. 170
(i) the factual or legal complexity of any complaint dealt with by the Tax Ombud;
(ii) the nature of the taxpayer whose complaint is dealt with by the Tax Ombud; and
(iii) the maximum amount involved in the dispute between the taxpayer and SARS.
(2A) For purposes of a con rmation of tax compliance status of a taxpayer under section 256, the Minister may make regulations regarding—
(a) the circumstances when a con rmation or an update
of or a change in the tax compliance status of a
taxpayer may be required from a person or SARS; (b) the period of validity of a con rmation of tax
compliance status of a taxpayer; or
(c) any procedure to further regulate the issue or withdrawal
of a con rmation of tax compliance status of a taxpayer.
[Sub-s. (2A) inserted by s. 90 (b) of Act 21 of 2012 (date of commencement deemed to have been 1 October 2012) and substituted by s. 73 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
Prelex
Wording of sub-s. (2A) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(2A) For purposes of the issue of a tax clearance certi cate under section 256, the Minister may make regulations regarding—
(a) the circumstances when a tax clearance certi cate
may be required from a person or be issued by
SARS;
(b) the period of validity of a tax clearance certi cate; or
(c) any procedure to further regulate the issue or
withdrawal of a tax clearance certi cate.
Prelex
Words preceding para. (a) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(5) Despite the provisions of Chapter 6, SARS may con rm the taxpayer’s tax compliance status as at the date of a request by—
(3) For purposes of the regulations referred to in paragraph (e) of the de nition of ‘biometric information’ in section 1, the Minister must publish the draft regulations in the Gazette for public comment and submit the draft regulations to Parliament for parliamentary scrutiny at least 30 days before the draft regulations are published.
CHAPTER 20 TRANSITIONAL PROVISIONS (ss. 258–272)
258 New taxpayer reference number
If a person has been allocated a taxpayer, tax or other
reference number for purposes of a tax Act before the
*
promulgation of this Act , the number remains in force
until the time that SARS allocates a taxpayer reference number to the person under section 24 for purposes of the relevant tax type.
259 Appointment of Tax Ombud
(1) The Minister must appoint a person as Tax Ombud under section 14 within one year of the commencement date of this Act.
(2) The rst Tax Ombud appointed under this Act may not review a matter that arose more than one year before the day on which the Tax Ombud is appointed, unless the Minister requests the Tax Ombud to do so.
260 Provisions relating to secrecy
A person who took and subscribed to an oath or solemn declaration of secrecy under a tax Act before the commencement date of this Act is regarded as having taken and subscribed to the oath or solemn declaration under section 67 (2).
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