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s 261 TAX ADMINISTRATION ACT 28 OF 2011 s 270
261 Public of cer previously appointed
A public of cer appointed or regarded as appointed under a tax Act and holding of ce immediately before the commencement date of this Act, is regarded as a public of cer appointed under this Act.
262 Appointment of chairpersons of tax board
An attorney or advocate appointed to the panel of persons who may serve as chairpersons of the tax board under a tax Act, who is on that panel immediately before the commencement date of this Act, is regarded as appointed under the provisions of section 111 until the earlier of—
(a) the expiry of the attorney or advocate’s appointment under the provisions previously in force; or
(b) termination of the attorney or advocate’s appointment under section 111 (3).
263 Appointment of members of tax court
A member of the tax court appointed under a tax Act who is a member immediately before the commencement date of this Act is regarded as appointed under the provisions of section 120 (1) until the expiry of his or her term of of ce in terms of the provisions previously in force, or until his or her appointment in terms of section 120 (4) is terminated or lapses.
264 Continuation of tax board, tax court and court rules
(1) A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act.
(2) Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103.
265 Continuation of appointment to a post or of ce or delegation by Commissioner
(1) A person appointed to a post or of ce or delegated by the Commissioner under the SARS Act or a tax Act, which appointment or delegation is in force immediately before the commencement date of this Act, is regarded as appointed or delegated under this Act.
(2) Subsection (1) applies until the person is so appointed or delegated under this Act or the appointment or delegation is withdrawn.
266 Continuation of authority to audit
If a SARS of cial was issued a letter authorising the of cial to audit under a tax Act, and the letter is in force immediately before the commencement date of this Act, the letter is regarded as issued to the of cial under section 41.
267 Conduct of inquiries and execution of search and seizure warrants
(1) If the Commissioner authorised an inquiry under a tax Act and a judge granted an order designating a person to act as presiding of cer in the inquiry before the commencement date of this Act, the inquiry is regarded as authorised under sections 50 and 51.
(2) If a judge issued a search and seizure warrant under a tax Act that has not been executed before the commencement date of this Act, the warrant is regarded as issued under section 60.
268 Application of Chapter 15
Chapter 15 applies to non-compliance resulting from a continuous failure by a person to comply with an
Juta’s IndIrect tax 2016
obligation that exists on the date a notice referred to in section 210 (2) comes into effect, in which case the date on which the non-compliance occurred will be regarded as the date that notice came into effect.
269 Continuation of authority, rights and obligations
(1) Rules, notices and regulations issued under the provisions of a tax Act repealed by this Act that are in force immediately before the commencement date of this Act, remain in force as if they were issued under the equivalent provisions of this Act, to the extent consistent with this Act, until new rules, notices and regulations are issued under such provisions.
[Sub-s. (1) substituted by s. 91 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(2) Forms prescribed under the authority of a tax Act before the commencement date of this Act, and in use immediately before the date of commencement of this Act, are considered to have been prescribed under the authority of this Act, to the extent consistent with this Act.
(3) Rulings and opinions issued under the provisions of a tax Act repealed by this Act and in force immediately before the commencement date of this Act, which have not been revoked, are regarded as having been issued under the authority of this Act to the extent relevant to and consistent with this Act.
(4) An order of a court under the authority of a tax Act and in force immediately before the commencement date of this Act, continues to have the same force and effect as if the provisions had not been repealed or amended, subject to any further order of the court.
(5) A right or entitlement enjoyed by, or obligation imposed on, a person under the repealed or amended provisions of a tax Act, that had not been exercised or complied with before the commencement date of this Act, is a valid right or entitlement of, or obligation imposed on, that person in terms of any comparable provision of this Act, as from the date that the right, entitlement or obligation rst arose, subject to the provisions of this Act.
(6) The commission of an offence before the commencement date of this Act which is a statutory offence under the provisions of a tax Act repealed by this Act, may be investigated by SARS, in the manner referred to in Chapter 5, and prosecuted as if the statutory offence remained in force.
270 Application of Act to prior or continuing action
(1) Subject to this Chapter, this Act applies to an act, omission or proceeding taken, occurring or instituted before the commencement date of this Act, but without prejudice to the action taken or proceedings conducted before the commencement date of the comparable provisions of this Act.
(2) The following actions or proceedings taken or instituted under the provisions of a tax Act repealed by this Act but not completed by the commencement date of the comparable provisions of this Act, must be continued and concluded under the provisions of this Act as if taken or instituted under this Act:
(a) a decision by a SARS of cial in terms of a statutory power to do so;
(b) a request by a person for the withdrawal or amendment of a decision or notice by SARS, registration for tax, form of record keeping, information, taxpayer record, advance ruling, refund, reduced assessment,
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