Page 536 - Juta's Indirect Tax

NAME
GN and GG
DATE
SECTION OF TAA ACT
PAGE
Notice of address at which a document, notice or request is to be delivered for purposes of Rule 2 (c) (ii) and
Rule 3 (1) read with Rule 2 (c) (iii) of the Rules promulgated in terms of section 103 of the Act
GN 295 in GG 38666
31 March 2015
Section 103
564
Incidences of non-compliance by a person in terms of section 210 (2) that are subject to a xed amount penalty in accordance with sections 210 (1) and 211 (FATCA)
GN 597 in GG 38983
10 July 2015
Sections 210 and 211
567
Table of Contents (by section of TA Act)
NAME GN and GG DATE SECTION OF PAGE TAA ACT
Notice of addresses at which the notice under section 11 (4) GN 223 in 31 March 2014 Section 11 (5) 539 of the Act or any processes by which legal proceedings are GG 37498
instituted against SARS must be served
Notice to furnish returns for the 2014 year of assessment GN 506 in 25 June 2014 Section 25 538 GG 37767
Returns to be submitted in terms of section 25 of the Tax GN 169 in 27 February Section 25 563 Administration Act and section 4 (1) of the Merchant GG 38506 2015
Shipping (International Oil Pollution Compensation
Fund) Administration Act
Returns of information to be submitted by third parties in GN 260 in 5 April 2013 Section 26 534 terms of section 26 of the Act GG 36346
Returns to be submitted by third parties in terms of GN 420 in 14 June 2013 Section 26 536 section 26 of the Act GG 36565
Returns to be submitted in terms of section 26 of the Act GN 421 in 14 June 2013 Section 26 536 GG 36565
Returns to be submitted by third parties in terms of GN 509 in 27 June 2014 Section 26 542 section 26 of the Act GG 37778
Duty to keep records, books of account or documents in terms GN 508 in 27 June 2014 Section 29 and 30 541 of section 29 and in form in terms of section 30 of the Act GG 37778
Electronic form of record-keeping in terms of s. 30 (1) (b) GN 787 in 1 October 2012 Section 30 (1) (b) 529 of the Act GG 35733
Public notice listing reportable arrangements for purposes GN 1108 in 28 December Section 35 (2) 531 of s. 35 (2) of the Tax Administration Act 28 of 2011 GG 36038 2012
Public notice listing reportable arrangements and GN 212 in 16 March 2015 Sections 35 (2) 563 excluded arrangements for purposes of section 35 (2) and GG 38569 and 36 (4)
36 (4) of the Act
Form and manner of a report to a taxpayer on the stage of GN 788 in 3 October 2012 Section 42 (1) 531 completion of an audit in terms of s. 42 (1) of the Act GG 35733
Distance above which a person may decline to attend an GN 789 in 1 October 2012 Section 47 (4) 532 interview in terms of s. 47 (4) of the Act GG 35733
Additional considerations in terms of s. 80 (2) of the Act in GN 103 in 8 February 2013 Section 80 (2) 533 respect of which an application for a binding private ruling GG 36119
or a binding class ruling may be rejected
Application and cost recovery fees for binding private rulings GN 102 in 8 February 2013 Section 81 (1) 532 and binding class rulings in terms of s. 81 (1) of the Act GG 36119
Rules prescribing the procedures to be followed in lodging GN 550 in 11 July 2014 Section 103 543 an objection and appeal against an assessment or decision, GG 37819
alternative dispute resolution procedures, conduct and
hearing of appeals, application on notice before a tax court
and transitional rules
Notice of address at which a document, notice or request GN 295 in 31 March 2015 Section 103 564 is to be delivered for purposes of Rule 2 (c) (ii) and Rule GG 38666
3 (1) read with Rule 2 (c) (iii) of the Rules promulgated in
terms of section 103 of the Act
Method of payment prescribed in terms of section 162 (2) of the Act, for taxes assessed in terms of the Income Tax Act 58 of 1962, payments of value-added tax in terms of the Value- Added Tax Act 89 of 1991 and payments of employees’ tax in terms of the Fourth Schedule to the Income Tax Act 58 of 1962
GN 415 in GG 37690
30 May 2014
Section 162 (2) 541
Incidences of non-compliance by a person in terms of GN 790 in 1 October 2012 Section 210 (2) 532 s. 210 (2) of the Act that are subject to a xed amount GG 35733
penalty in accordance with ss. 210 and 211 of the Act
Incidences of non-compliance by a person in terms of GN 597 in 10 July 2015 Sections 210 and 567 section 210 (2) that are subject to a xed amount penalty GG 38983 211
in accordance with section 210 (1) and 211 (FATCA)
Rules for electronic communication GN 644 in 25 August 2014 Section 255 560 GG 37940