Page 569 - SAIT Compendium 2016 Volume1

101 De nitions
102 Burden of proof
103 Rules for dispute resolution
CHAPTER 9 DISPUTE RESOLUTION Part A
General
Part B Objection and appeal
TAX ADMINISTRATION ACT 28 OF 2011
56 Con dentiality of proceedings
57 Incriminating evidence
58 Inquiry not suspended by civil or criminal proceedings
Part D Search and seizure
59 Application for warrant
60 Issuance of warrant
61 Carrying out search
62 Search of premises not identi ed in warrant
63 Search without warrant
64 Legal professional privilege
65 Person’s right to examine and make copies
66 Application for return of seized relevant material or costs of damages
CHAPTER 6 CONFIDENTIALITY OF INFORMATION
67 General prohibition of disclosure
68 SARS con dential information and disclosure
69 Secrecy of taxpayer information and general disclosure
70 Disclosure to other entities
71 Disclosure in criminal, public safety or environmental matters
72 Self-incrimination
73 Disclosure to taxpayer of own record
74 Publication of names of offenders
CHAPTER 7 ADVANCE RULINGS
75 De nitions
76 Purpose of advance rulings
77 Scope of advance rulings
78 Private rulings and class rulings
79 Applications for advance rulings
80 Rejection of application for advance ruling
81 Fees for advance rulings
82 Binding effect of advance rulings
83 Applicability of advance rulings
84 Rulings rendered void
85 Subsequent changes in tax law
86 Withdrawal or modi cation of advance rulings
87 Publication of advance rulings
88 Non-binding private opinions
89 Binding general rulings
90 Procedures and guidelines for advance rulings
CHAPTER 8 ASSESSMENTS
91 Original assessments
92 Additional assessments
93 Reduced assessments
94 Jeopardy assessments
95 Estimation of assessments
96 Notice of assessment
97 Recording of assessments
98 Withdrawal of assessments
99 Period of limitations for issuance of assessments
100 Finality of assessment or decision
104 Objection against assessment or decision
105 Forum for dispute of assessment or decision
SAIT CompendIum oF TAx LegISLATIon VoLume 1 561
TAX ADMINISTRATION ACT