Page 540 - Juta's Indirect Tax

Taxpayer report TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Cost recovery fees
3
Details of report
The report must include the following details as at the date of the report: (a) A description of the current scope of the audit;
(b) The stage of completion of the audit; and
(c) Relevant material still outstanding from the taxpayer.
DISTANCE ABOVE WHICH A PERSON MAY DECLINE TO ATTEND AN INTERVIEW IN TERMS OF SECTION 47 (4) OF THE ACT Promulgated under
GN 789 in GG 35733 of 1 October 2012
In terms of section 47(4) of the Tax Administration Act, 2011, I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby prescribe that a person, other than a person described in section 211(3)(a), (b) and (c) of the Act, may decline to attend an interview if the person is required to travel more than 200 kilometres between the place designated in the notice and the usual place of business or residence of the person and back. In the case of a person described in section 211(3)(a), (b) and (c) of the Act, the distance is 2 500 kilometres.
(Signed)
G N V MAGASHULA
COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
INCIDENCES OF NON-COMPLIANCE BY A PERSON IN TERMS OF SECTION 210 (2) OF THE TAX ADMINISTRATION ACT THAT ARE SUBJECT TO A FIXED AMOUNT PENALTY IN ACCORDANCE WITH SECTIONS 210 AND 211 OF THE ACT
Promulgated under
GN 790 in GG 35733 of 1 October 2012
In terms of section 210(2) of the Tax Administration Act, 2011, I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby list, in the Schedule hereto, the incidences of non-compliance that are subject to a xe
(Signed)
G N V MAGASHULA
COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
SCHEDULE
1 General
Any word or expression contained in this notice to which a meaning has been assigned in a ‘tax Act’ as de ned in section 1 of the Tax Administration Act, 2011 (Act 28 of 2011) has the meaning so assigned, unless the context indicates otherwise.
2 Incidence subject to xed amount penalty
Failure by a natural person to submit an income tax return as and when required under the Income Tax Act for years of assessment commencing on or after 1 March 2006 where that person has two or more outstanding income tax returns for such years of assessment
APPLICATION AND COST RECOVERY FEES FOR BINDING PRIVATE RULINGS AND BINDING CLASS RULINGS IN TERMS OF SECTION 81 (1) OF THE ACT
Published under
GN 102 in GG 36119 of 8 February 2013
In terms of section 81 (1) of the Tax Administration Act, 2011, I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby prescribe the application and cost recovery fees for the issuing of binding private rulings and binding class rulings in order to defray the cost of the advance ruling system, as set out in the Schedule hereto.
(Signed)
532 Juta’s IndIrect tax 2016