Page 577 - SAIT Compendium 2016 Volume1

s 1 TAX ADMINISTRATION ACT 28 OF 2011 s 2
the provisions of a tax Act under the control, direction
or supervision of the Commissioner;
[Para. (c) of de nition of ‘SARS of cial’ substituted by s. 36 (d) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
“Securities Transfer Tax Act” means the Securities Transfer Tax Act, 2007 (Act 25 of 2007);
“Securities Transfer Tax Administration Act” means the Securities Transfer Tax Administration Act, 2007 (Act 26 of 2007);
“self-assessment” means a determination of the amount of tax payable under a tax Act by a taxpayer and— (a) submitting a return which incorporates the
determination of the tax; or
(b) if no return is required, making a payment of the tax;
“senior SARS of cial” is a SARS of cial referred to in section 6 (3);
“serious tax offence” means a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of a ne or to a ne exceeding the equivalent amount of a ne under the Adjustment of Fines Act, 1991 (Act 101 of 1991);
“shareholder” means a person who holds a bene cial interest in a company as de ned in the Income Tax Act;
[De nition of ‘shareholder’ substituted by s. 36 (e) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
“Skills Development Levies Act” means the Skills Development Levies Act, 1999 (Act 9 of 1999);
“tax”, for purposes of administration under this Act, includes a tax, duty, levy, royalty, fee, contribution, penalty, interest and any other moneys imposed under a tax Act;
“taxable event” means an occurrence which affects or may affect the liability of a person to tax;
“tax Act” means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding customs and excise legislation;
[De nition of “tax Act” substituted by s. 37 (d) of Act 44 of 2014 (date of commencement deemed to have been 1 October 2012) and by s. 33 (c) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
“tax board” means a tax board established under section 108;
“tax court” means a court established under section 116;
“tax debt” means an amount referred to in section 169 (1); [De nition of ‘tax debt’ substituted by s. 30 (d) of Act 39 of 2013 – date of commencement deemed to have been
1 October 2012.]
“tax offence” means an offence in terms of a tax Act or
any other offence involving—
(a) fraud on SARS or on a SARS of cial relating to the
administration of a tax Act; or
(b) theft of moneys due or paid to SARS for the bene t of
the National Revenue Fund;
[De nition of “tax offence” substituted by s. 37 (e) of Act 44 of 2014 – date of commencement deemed to have been 1 October 2012.]
“Tax Ombud” is the person appointed by the Minister under section 14;
“tax period” means, in relation to—
(a) income tax, a year of assessment as de ned in section
1 of the Income Tax Act;
(b) provisional tax or employees’ tax, skills development
levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act, the period in respect of which the amount of tax payable must be determined under the relevant tax Act;
(c) value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act;
(d) royalty payable on the transfer of mineral and petroleum resources, a year of assessment as de ned in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act;
(e) the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act;
(f) securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act;
(g) any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or
(h) a jeopardy assessment, the period determined under this Act;
“taxpayer” has the meaning assigned under section 151;
“taxpayer information” has the meaning assigned under section 67 (1) (b);
“taxpayer reference number” is the number referred to in section 24;
“thing” includes a corporeal or incorporeal thing;
“this Act” includes the regulations and a public notice issued under this Act;
“Transfer Duty Act” means the Transfer Duty Act, 1949 (Act 40 of 1949);
“understatement penalty” means a penalty imposed by SARS in accordance with Part A of Chapter 16;
“Unemployment Insurance Contributions Act”
means the Unemployment Insurance Contributions Act, 2002 (Act 4 of 2002);
“Value-Added Tax Act” means the Value-Added Tax Act, 1991 (Act 89 of 1991);
“withholding agent” has the meaning assigned under section 156.
CHAPTER 2
GENERAL ADMINISTRATION PROVISIONS (ss. 2–21)
Part A
In general (ss. 2–5)
2 Purpose of Act
The purpose of this Act is to ensure the effective and ef cient collection of tax by—
(a) aligning the administration of the tax Acts to the
extent practically possible;
(b) prescribing the rights and obligations of taxpayers
and other persons to whom this Act applies;
(c) prescribing the powers and duties of persons engaged
in the administration of a tax Act; and
Prelex
Wording of de nition of “tax Act” in force until promulgation of Tax Administration Laws Amendment Act, 2015
“tax Act” means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding the Customs and Excise Act, the Customs Control Act, 2014 (Act 31 of 2014), and the Customs Duty Act, 2014 (Act 30 of 2014);
SAIT CompendIum oF TAx LegISLATIon VoLume 1
569
TAX ADMINISTRATION ACT