Page 575 - Juta's Indirect Tax

Dispute resolution TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Non-compliance
SARS Region
Physical addresses
Electronic addresses
Enforcement
SARS –Legal Delivery, Support and Partnership (LDS&P) Megawatt Park – LBC Of ce Maxwell Drive
Sunninghill
Fax (+27) 86 611 3615 Email TaxBoard.TCEI@sars.gov.za
Western Cape
SARS –Legal Delivery, Support and Partnership (LDS&P)
18th Floor Sanlam Building Project 166
22 Hans Strydom Avenue Cape Town
8001
Fax (+27) 10 208 1961
Email TaxBoard.WesternCape@sars.gov.za
KwaZulu-Natal
SARS –Legal Delivery, Support and Partnership (LDS&P)
7th Floor Albany House
61/62 Margaret Mncadi Avenue (previously Victoria Embankment) Durban
4001
Fax (+27) 86 617 7595
Email TaxBoard.KwaZuluNatal@sars.gov.za
Free State
SARS –Legal Delivery, Support and Partnership (LDS&P) Fedsure Building
49 Charlotte Maxeke Street Bloemfontein
9301
Fax (+27) 501 3201
Email TaxBoard.FreeState@sars.gov.za
Eastern Cape
SARS –Legal Delivery, Support and Partnership (LDS&P)
Revenue Building
Cnr St Mary’s Terrace and Whyte’s Road
Central
Port Elizabeth 6001
Fax (+27) 10 208 3053
Email TaxBoard.EasternCape@sars.gov.za
INCIDENCES OF NON-COMPLIANCE BY A PERSON IN TERMS OF SECTION 210(2) OF THE TAX ADMINISTRATION ACT, 2011(ACT 28 OF 2011) THAT ARE SUBJECT TO A FIXED AMOUNT PENALTY IN ACCORDANCE WITH SECTION 210(1) AND 211 OF THAT ACT
Promulgated under
GN 597 in GG 38983 of 10 July 2015
In terms of section 210(2) of the Tax Administration Act, 2011, I, Thomas Swabihi Moyane, Commissioner for the
South African Revenue Service, hereby list, in the Schedule hereto, the incidences of non-compliance that are subject to a xed amount penalty in accordance with section 210(1) and 211 of that Act.
(Signed)
TS MOYANE
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, or the intergovernmental agreement between the Republic of South Africa and the United States of America to improve international tax compliance and implement the FATCA, has the meaning so assigned, unless the context indicates otherwise, and the following terms have the following meaning:
‘AEOI’ means automatic exchange of information; ‘BRS’ means business requirement speci cation;
‘Public Notice 509’ means Public Notice 509, published in Government Gazette No. 37778 of 27 June 2014; ‘return’ means a BRS: FATCA AEOI return required under Public Notice 509;
‘FATCA’ means the United States of America’s Foreign Account Tax Compliance Act;
‘FATCA international tax agreement’ means the intergovernmental agreement between the Republic of South
Africa and the United States of America to improve international tax compliance and to implement the FATCA and
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