Page 571 - Juta's Indirect Tax

Electronic
communication TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Reportable arrangements
(2) An electronic communication made by SARS or an electronic communicator in the ordinary course of business is on its production in proceedings under a tax Act admissible in evidence against a person and rebuttable proof of the facts therein contained.
(3) Where a copy or printout of, or an extract from, the communication referred to in subrule (2) is used, such copy, printout or extract must be certi ed to be correct by SARS or the representative taxpayer of the communicator.
(4) The certi cation by the representative taxpayer of the communicator under subrule (3) must include the particulars
speci ed in rules 3 to 6 of the public notice issued under section 30(1)(b) of the Act.
RETURN TO BE SUBMITTED BY PERSONS IN TERMS OF SECTION 25
OF THE TAX ADMINISTRATION ACT, 2011 (ACT 28 of 2011) AND SECTION 4(1) OF THE MERCHANT SHIPPING (INTERNATIONAL OIL POLLUTION COMPENSATION FUND) ADMINISTRATION ACT, 2013 (ACT 35 OF 2013)
Promulgated under
GN 169 in GG 38506 of 27 February 2015
In terms of section 25 of the Tax Administration Act, 2011, I, Thomas Swabihi Moyane, hereby require that the
persons indicated in the attached Schedule must submit returns for the 2014 calendar year and the subsequent years in the form, manner and by the dates prescribed in the Schedule.
(Signed)
T S MOYANE
COMMISSIONER: SOUTH AFRICAN REVENUE SERVICE
SCHEDULE
1. General
Any term contained in this notice to which a meaning has been assigned in the Merchant Shipping (International Oil Pollution Compensation Fund) Act (Act 36 of 2013), the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act 35 of 2013) and the Tax Administration Act, 2011 (Act 28 of 2011) has the meaning so assigned, unless the context indicates otherwise.
2. Persons required to submit returns
Any person who is liable for the levy imposed under section 2 of the Contributions Act, is required, in terms of section 25 of the Tax Administration Act and section 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 to submit a return.
3. Due date for submitting returns
The return mentioned in paragraph 2 in respect of the period from –
3.1. 1 May to 31 December 2014, must be submitted by 31 March 2015; and
3.2. 1 January to 31 December of 2015 and any subsequent year, must be submitted by 31 January of the next year.
4. Manner of submitting the return
The return must be submitted by hand to the SARS Excise of ce closest to the person’s place of business.
PUBLIC NOTICE LISTING ARRANGEMENTS FOR PURPOSES OF SECTIONS 35(2) AND 36(4) OF THE TAX ADMINISTRATION ACT, 2011 (ACT 28 OF 2011)
Promulgated under
GN 212 in GG 38569 of 16 March 2015
In terms of sections 35(2) and 36(4) of the Tax Administration Act, 2011, I, Thomas Swabihi Moyane, Commissioner
for the South African Revenue Service, hereby list, in the Schedule hereto, reportable arrangements and excluded arrangements.
This public notice replaces, with effect from publication, all previous notices issued under section 80M(2)(c) and 80N(4) of the Income Tax Act 1962 (Act 58 of 1962) and section 35(2) of the Tax Administration Act, 2011.
(Signed)
TS MOYANE
COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
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