Page 1007 - SAIT Compendium 2016 Volume2

TAX ADMINISTRATION ACT
REGULATIONS AND NOTICES
Table of Contents (chronological)
NAME GN and GG DATE SECTION OF PAGE TAA ACT
Electronic form of record-keeping in terms of s. 30 (1) (b) GN 787 in 1 October 2012 Section 30 (1) (b) 1001 of the Act GG 35733
Distance above which a person may decline to attend an GN 789 in 1 October 2012 Section 47 (4) 1004 interview in terms of s. 47 (4) of the Act GG 35733
Incidences of non-compliance by a person in terms of GN 790 in 1 October 2012 Section 210 (2) 1004 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
Form and manner of a report to a taxpayer on the stage of GN 788 in 3 October 2012 Section 42 (1) 1003 completion of an audit in terms of s. 42 (1) of the Act GG 35733
Public notice listing reportable arrangements for purposes GN 1108 in 28 December Section 35 (2) 1003 of s. 35 (2) of the Tax Administration Act 28 of 2011 GG 36038 2012
Application and cost recovery fees for binding private GN 102 in 8 February 2013 Section 8 (1) 1004 rulings and binding class rulings in terms of s. 81 (1) of GG 36119
the Act
Additional considerations in terms of s. 80 (2) of the Act GN 103 in 8 February 2013 Section 80 (2) 1005 in respect of which an application for a binding private GG 36119
ruling or a binding class ruling may be rejected
Returns of information to be submitted by third parties in GN 260 in 5 April 2013 Section 26 1006 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 1008 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 1008 GG 36565
Notice of addresses at which the notice under section GN 223 in 31 March 2014 Section 11 (5) 1011 11 (4) of the Act or any processes by which legal GG 37498
proceedings are instituted against SARS must be served
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) 1013
Notice to furnish returns for the 2014 year of assessment GN 506 in 25 June 2014 Section 25 1010 GG 37767
Duty to keep records, books of account or documents in GN 508 in 27 June 2014 Section 29 and 30 1013 terms of section 29 and in form in terms of section 30 of GG 37778
the Act
Returns to be submitted by third parties in terms of GN 509 in 27 June 2014 Section 26 1014 section 26 of the Act GG 37778
Rules prescribing the procedures to be followed in lodging GN 550 in 11 July 2014 Section 103 1015 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
Rules for electronic communication GN 644 in 25 August 2014 Section 255 1032 GG 37940
Returns to be submitted in terms of section 25 of the Tax GN 169 in 27 February Section 25 1035 Administration Act and section 4 (1) of the Merchant GG 38506 2015
Shipping (International Oil Pollution Compensation
Fund) Administration Act
Public notice listing reportable arrangements and GN 212 in 16 March 2015 Sections 35 (2) 1035 excluded arrangements for purposes of sections 35 (2) GG 38569 and 36 (4)
and 36 (4) of the Act