Page 573 - SAIT Compendium 2016 Volume1

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225 226
TAX ADMINISTRATION ACT 28 OF 2011
Objection and appeal against imposition of understatement penalty
[Item substituted by s. 87 (b) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.] Part B
Voluntary disclosure programme
De nitions
Quali cation of person subject to audit or investigation for voluntary disclosure
[Heading substituted by s. 65 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
227 Requirements for valid voluntary disclosure
228 No-name voluntary disclosure
229 Voluntary disclosure relief
230 Voluntary disclosure agreement
231 Withdrawal of voluntary disclosure relief
232 Assessment or determination to give effect to agreement
233 Reporting of voluntary disclosure agreements
CHAPTER 17 CRIMINAL OFFENCES
234 Criminal offences relating to non-compliance with tax Acts
235 Evasion of tax and obtaining undue refunds by fraud or theft
236 237 238
[Heading substituted by s. 59 of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.] Criminal offences relating to secrecy provisions
Criminal offences relating to ling return without authority Jurisdiction of courts in criminal matters
CHAPTER 18
REGISTRATION OF TAX PRACTITIONERS AND REPORTING OF UNPROFESSIONAL CONDUCT [Heading of ch. 18 substituted by s. 80 (1) of Act 21 of 2012.]
239
240
240A Recognition of controlling bodies
De nitions
Registration of tax practitioners
[S. 240A inserted by s. 83 (1) of Act 21 of 2012.]
241 Complaint to controlling body
[S. 241 substituted by s. 84 (1) of Act 21 of 2012.]
242 Disclosure of information regarding complaint and remedies of taxpayer
243 Complaint considered by controlling body
CHAPTER 19 GENERAL PROVISIONS
244 Deadlines
245 Power of Minister to determine date for submission of returns and payment of tax
246 Public of cers of companies
247 Company address for notices and documents
248 Public of cer in event of liquidation, winding-up or business rescue
[Heading substituted by s. 62 (1) (a) of Act 44 of 2014 – date of commencement: 20 January 2015.]
249 Default in appointing public of cer or address for notices or documents
250 Authentication of documents
251 Delivery of documents to persons other than companies
252 Delivery of documents to companies
253 Documents delivered deemed to have been received
254 Defect does not affect validity
255 Rules for electronic communication
256 Tax compliance status
[S. 256 substituted by s. 64 (1) of Act 44 of 2014 – date of commencement: 20 January 2015.]
257 Regulations by Minister
CHAPTER 20 TRANSITIONAL PROVISIONS
258 New taxpayer reference number
259 Appointment of Tax Ombud
260 Provisions relating to secrecy
261 Public of cer previously appointed
262 Appointment of chairpersons of tax board
263 Appointment of members of tax court
264 Continuation of tax board, tax court and court rules
265 Continuation of appointment to a post or of ce or delegation by Commissioner
266 Continuation of authority to audit
267 Conduct of inquiries and execution of search and seizure warrants
SAIT CompendIum oF TAx LegISLATIon VoLume 1 565
TAX ADMINISTRATION ACT