Page 547 - Juta's Indirect Tax

Returns submission TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Notice of process
(a) remuneration, other than an allowance or advance referred to in paragraph 2(d)(ii) above, paid or payable from one single source, which does not exceed R250 000 and employees’ tax has been deducted or withheld in terms of the deduction tables prescribed by the Commissioner; and
(b) interest income from a source in the Republic not exceeding—
(i) R23 800 in the case of a natural person below the age of 65 years; or (ii) R34 500 in the case of a natural person aged 65 years or older.
(c) dividends and the natural person was a non-resident during the 2014 year of assessment.
4. Returns in respect of the 2014 year of assessment must be furnished within the following periods:
(a) in the case of any company, within 12 months from the date on which its nancial year ends; or
(b) in the case of all other persons (which include natural persons, trusts and other juristic persons, such as
institutions, boards or bodies)—
(i) on or before 26 September 2014 if the return is submitted manually;
(ii) on or before 21 November 2014 if the return is submitted by using the SARS eFiling platform;
(iii) on or before 30 January 2015 if the return relates to a provisional taxpayer and is submitted by using the
SARS eFiling platform; or
(iv) where accounts are accepted by the Commissioner in terms of section 66(13A) of the Act in respect of
the whole or portion of a taxpayer’s income, which are drawn to a date after 28 February 2014, but on or
before 30 September 2014, within 6 months from the date to which such accounts are drawn.
5. The forms prescribed by the Commissioner for the rendering of returns are obtainable via the internet at www. sarse ling.co.za or on request or on application from any of ce of SARS, other than an of ce which deals solely
with matters relating to customs and excise. .
6. Returns must—
(a) in the case of a company, be submitted electronically by using the SARS eFiling platform; and
(b) in the case of all other persons (which include natural persons, trusts and other juristic persons, such as
institutions, boards or bodies), be—
(i) submitted electronically by using the SARS eFiling platform, provided the person is registered for eFiling; (ii) forwarded by post to SARS;
(iii) delivered to an of ce of SARS, other than an of ce which deals solely with matters relating to customs
and excise; or
(iv) delivered to such other places as designated by the Commissioner from time to time.
7. If a person who is required to render a return fails to do so within the period mentioned in paragraph 4 above, that person is liable on conviction to a ne or to imprisonment for a period not exceeding two years. SARS may also estimate that person’s taxable income, impose a penalty in respect of the failure to submit the return within the required period or both.
8. A taxpayer who knowingly and wilfully makes any false statement in a return or evades or attempts to evade taxation, or a person who assists a taxpayer to do so, is liable on conviction to a ne or to imprisonment for a period of up to ve years. A penalty up to two times the amount of tax which was evaded may also be imposed.
9. No person is exempted from any penalty merely by reason of the fact that the person may not have been called upon personally to furnish a return.
10. For purposes of this notice, any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned, and ‘2014 year of assessment’ means—
(a) in the case of a company, the nancial year of that company ending during the 2014 calendar year; and
(b) in the case of any other person, the year of assessment ending 28 February 2014.
11. Further information or assistance may be obtained from any of ce of SARS, other than an of ce which deals solely with matters relating to customs and excise or from the website: www.sars.gov.za
(Signed)
V PILLAY
ISSUED BY THE ACT COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
NOTICE OF ADDRESS OF SERVICE SPECIFIED BY THE COMMISSIONER IN TERMS OF SECTION 11(5) OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011) WITH REGARD TO ANY NOTICE OR PROCESS BY WHICH LEGAL PROCEEDINGS ARE INSTITUTED
Promulgated under
GN 223 in GG 37498 of 31 March 2014
I, Visvanathan Pillay, Acting Commissioner for the South African Revenue Service, hereby specify, in the Schedule hereto, the addresses at which the notice under section 11(4) of the Tax Administration Act, 2011, or any process by which legal proceedings are instituted against the South African Revenue Service, must be served.
(Signed)
V PILLAY
ACTING COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
Juta’s IndIrect tax 2016 539