Page 567 - SAIT Compendium 2016 Volume1

TAX ADMINISTRATION ACT 28 OF 2011
TAX ADMINISTRATION ACT 28 OF 2011
[ASSENTED TO 2 JULY 2012] [DATE OF COMMENCEMENT: 1 OCTOBER 2012] (Unless otherwise indicated)
(English text signed by the President)
as amended by
Tax Administration Laws Amendment Act 21 of 2012 Employment Tax Incentive Act 26 of 2013
Tax Administration Laws Amendment Act 39 of 2013 Tax Administration Laws Amendment Act 44 of 2014 Tax Administration Laws Amendment Act, 2015
ACT
To provide for the effective and ef cient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible; to determine the powers and duties of the South African Revenue Service and of cials; to provide for the delegation of powers by the Commissioner; to provide for the authority to act in legal proceedings; to determine the powers and duties of the Minister of Finance; to provide for the establishment of the of ce of the Tax Ombud; to determine the powers and duties of the Tax Ombud; to provide for registration requirements; to provide for the submission of returns and the duty to keep records; to provide for reportable arrangements; to provide for the request for information; to provide for the carrying out of an audit or investigation by the South African Revenue Service; to provide for inquiries; to provide for powers of the South African Revenue Service to carry out searches and seizures; to provide for the con dentiality of information; to provide for the South African Revenue Service to issue advance rulings; to make provision in respect of tax assessments; to provide for dispute resolution; to make provision for the payment of tax; to provide for the recovery of tax; to provide for the South African Revenue Service to recover interest on outstanding tax debts; to provide for the refund of excess payments; to provide for the write-off and compromise of tax debts; to provide for the imposition and remittance of administrative non-compliance penalties; to provide for the imposition of understatement penalties; to provide for a voluntary disclosure programme; to provide for criminal offences and sanctions; to provide for the reporting of unprofessional conduct by tax practitioners; and to provide for matters connected therewith.
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— ARRANGEMENT OF SECTIONS
Sections
1 De nitions
CHAPTER 1 DEFINITIONS
CHAPTER 2
GENERAL ADMINISTRATION PROVISIONS Part A
In general
2 Purpose of Act
3 Administration of tax Acts
4 Application of Act
5 Practice generally prevailing
Part B
Powers and duties of SARS and SARS of cials
6 Powers and duties
7 Con ict of interest
8 Identity cards
9 Decision or notice by SARS
10 Delegations by the Commissioner
Part C Delegations
Part D
Authority to act in legal proceedings
11 Legal proceedings involving of Commissioner
[Item substituted by s. 87 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
12 Right of appearance in proceedings
Part E
Powers and duties of Minister
13 Powers and duties of Minister
SAIT CompendIum oF TAx LegISLATIon VoLume 1 559
TAX ADMINISTRATION ACT