Page 568 - SAIT Compendium 2016 Volume1

14 Power of Minister to appoint Tax Ombud
15 Of ce of Tax Ombud
16 Mandate of Tax Ombud
17 Limitations on authority
18 Review of complaint
19 Reports by Tax Ombud
20 Resolution and recommendations
21 Con dentiality
22 Registration requirements
23 Communication of changes in particulars
24 Taxpayer reference number
25 Submission of return
26 Third party returns
27 Other returns required
28 Statement concerning accounts
29 Duty to keep records
CHAPTER 4 RETURNS AND RECORDS Part A
General
TAX ADMINISTRATION ACT 28 OF 2011
Part F
Powers and duties of Tax Ombud
CHAPTER 3 REGISTRATION
30 Form of records kept or retained
31 Inspection of records
32 Retention period in case of audit, objection or appeal
33 Translation
Part B Reportable arrangements
34 De nitions
35 Reportable arrangements
36 Excluded arrangements
37 Disclosure obligation
38 Information to be submitted
39 Reportable arrangement reference number
CHAPTER 5 INFORMATION GATHERING Part A
General rules for inspection, veri cation, audit and criminal investigation
40 Selection for inspection, veri cation or audit
41 Authorisation for SARS of cial to conduct audit or criminal investigation
42 Keeping taxpayer informed
42A Procedure where legal professional privilege is asserted
[S. 42A inserted by s. 41 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
43 Referral for criminal investigation
44 Conduct of criminal investigation
Part B
Inspection, request for relevant material, audit and criminal investigation
45 Inspection
46 Request for relevant material
47 Production of relevant material in person
48 Field audit or criminal investigation
49 Assistance during eld audit or criminal investigation
50 Authorisation for inquiry
51 Inquiry order
52 Inquiry proceedings
53 Notice to appear
54 Powers of presiding of cer
55 Witness fees
560
Part C Inquiries
SAIT CompendIum oF TAx LegISLATIon VoLume 1