Page 180 - Juta's Indirect Tax

s 270 TAX ADMINISTRATION ACT 28 OF 2011 s 270
suspension of a disputed tax debt, deferral, write off, compromise or waiver of a tax debt and the remittance of interest or a penalty;
(c) an inspection, veri cation, request for information, audit, criminal investigation, inquiry or search and seizure;
(d) an objection, appeal to the tax board, tax court or higher court, alternative dispute resolution, settlement discussions or other related High Court application;
(e) suspension of a disputed tax debt;
(f) a deferment, write off or compromise of a tax debt; or
(g) recovery of a tax debt, including the appointment
of an agent to satisfy a tax debt, execution of a civil judgment or sequestration, liquidation or winding- up instituted by SARS or any other related court application.
(3) A form, notice, demand or other document issued, given or received by a person or SARS under the provisions of a tax Act repealed by this Act, must be regarded as issued, given or received in terms of any comparable provision of this Act, as from the date that the form, notice, demand or other document was issued, given or received under the repealed provisions.
(4) A record kept or retained by a person as required under the provisions of a tax Act repealed by this Act, must be regarded as kept or retained as required under the comparable provisions of this Act from the date that record was kept or retained under the repealed provisions of the tax Act.
(5) If the period for an application, objection, appeal or prosecution had expired before the commencement date of this Act, nothing in this Act may be construed as enabling the application, objection, appeal or prosecution to be made under this Act by reason only of the fact that a longer period is speci ed in this Act.
(6) Additional tax, penalty or interest may be imposed or levied as if the repeal of the legislation in Schedule 1 had not been effected and may be assessed and recovered under this Act, if—
(a) additional tax, penalty or interest which but for the
repeal would have been capable of being imposed, levied, assessed or recovered by the commencement date of this Act, has not been imposed, levied, assessed or recovered by the commencement date of this Act; or
(b) an understatement penalty, administrative non- compliance penalty or interest under this Act cannot be imposed, levied, assessed or recovered in respect of an understatement as de ned in section 221, non- compliance or failure to pay that occurred before the commencement date of this Act.
[Sub-s. (6) substituted by s. 86 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(6A) For the purposes of subsection (6), ‘capable of being imposed’ means that the veri cation, audit or investigation necessary to determine the additional tax, penalty or interest had been completed before the commencement date of this Act.
[Sub-s. (6A) inserted by s. 86 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(6B) If a return was due by the commencement date of this Act, the requirement under section 223 (3) (b) (i) is regarded as having been met for the purposes of remittance of a substantial understatement penalty.
[Sub-s. (6B) inserted by s. 86 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
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(6C) A person who made a valid voluntary disclosure before the commencement date of this Act, quali es for the relief referred to in section 229 (b) if the audit or investigation of the person’s affairs has commenced before but only concluded after commencement date of this Act and the requirements of Part B of Chapter 16 have been met.
[Sub-s. (6C) inserted by s. 86 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(6D) If an understatement penalty is imposed as a result of an understatement, as de ned in section 221, made in a return submitted before the commencement date of this Act, a taxpayer may object against the penalty under Chapter 9 (whether or not the taxpayer has previously objected against the assessment imposing the penalty) and if the return was required under—
(a) the Income Tax Act, excluding returns required
under the Fourth Schedule to that Act, a senior SARS of cial must, in considering the objection, reduce the penalty in whole or in part if satis ed that there were extenuating circumstances; or
[Para. (a) substituted by s. 65 (a) of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
(b) the Value-Added Tax Act or the Fourth Schedule to the Income Tax Act, a senior SARS of cial must reduce the penalty in whole if the penalty was imposed under circumstances other than the circumstances referred to in item (v) of the understatement penalty table in section 223 (1).
[Para. (b) substituted by s. 65 (a) of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
[Sub-s. (6D) inserted by s. 86 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(6E) Until the date on which the whole of Chapter 12 and of Schedule 1 to this Act come into operation—
(a) the accrual and payment of interest on an
understatement penalty imposed under section 222 must be calculated in the manner that interest upon additional tax is calculated in terms of the interest provisions of the relevant tax Act; and
(b) the effective date referred to in section 187 (3) (f) for tax understated before 1 October 2012 must be regarded as the commencement date of this Act.
[Sub-s. (6E) inserted by s. 74 (1) of Tax Administration Laws Amendment Act, 2015 – date of commencement deemed to have been 1 October 2012.]
(6F) From the date on which the whole of Chapter 12 and of Schedule 1 to this Act come into operation, the accrual and payment of interest on an understatement penalty imposed under section 222 must be calculated in the manner prescribed by Chapter 12 in respect of an understatement penalty imposed after such date.
[Sub-s. (6F) inserted by s. 74 (1) of Tax Administration Laws Amendment Act, 2015 – date of commencement deemed to have been 1 October 2012.]
(7) Interest arising before the commencement date of this Act must be—
(a) calculated in accordance with the relevant tax Act
until the commencement date; and
(b) regarded as interest payable under this Act from the
commencement date of the comparable provisions of
this Act.
[Para. (b) substituted by s. 86 (c) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
Juta’s IndIrect tax 2016