Page 578 - SAIT Compendium 2016 Volume1

s 2 TAX ADMINISTRATION ACT 28 OF 2011 s 5
(d) generally giving effect to the objects and purposes of tax administration.
3 Administration of tax Acts
(1) SARS is responsible for the administration of this Act under the control or direction of the Commissioner.
(2) “Administration of a tax Act” means to—
(a) obtain full information in relation to—
(i) anything that may affect the liability of a person for tax in respect of a previous, current or future tax period;
(ii) a taxable event; or
(iii) the obligation of a person (whether personally or
on behalf of another person) to comply with a tax
Act;
(b) ascertain whether a person has led or submitted correct
returns, information or documents in compliance with
the provisions of a tax Act;
(c) establish the identity of a person for purposes of
determining liability for tax;
(d) determine the liability of a person for tax;
(e) collect tax debts and refund tax overpaid;
[Para. (e) substituted by s. 31 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(f) investigate whether a tax offence has been committed, and, if so—
(i) to lay criminal charges; and
(ii) to provide the assistance that is reasonably
required for the investigation and prosecution of
the tax offence;
[Para. (f) substituted by s. 37 (a) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(g) enforce SARS’ powers and duties under a tax Act to ensure that an obligation imposed by or under a tax Act is complied with;
(h) perform any other administrative function necessary to carry out the provisions of a tax Act;
(i) give effect to the obligation of the Republic to provide assistance under an international tax agreement; and
(j) give effect to an international tax standard.
[Para. (j) added by s. 34 (a) of Tax Administration Laws
Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(3) If SARS, in accordance with— (a) an international tax agreement—
(i) received a request for, is obliged to exchange or wishes to spontaneously exchange information, SARS may disclose or obtain the information for transmission to the competent authority of the other country as if it were relevant material required for purposes of a tax Act and must treat the information obtained as taxpayer information;
(ii) received a request for the conservancy or the collection of an amount alleged to be due by a person under the tax laws of the requesting country, SARS may deal with the request under the provisions of section 185; or
(iii) receivedarequestfortheserviceofadocument which emanates from the requesting country, SARS may effect service of the document as if it were a notice, document or other communication required under a tax Act to be issued, given, sent or served by SARS; or
(b) an international tax standard, obtained information of a person, SARS may retain the information as if it were relevant material required for purposes of a
tax Act and must treat the information obtained as
taxpayer information.
[Sub-s. (3) substituted by s. 37 (b) of Act 21 of 2012 (date of commencement deemed to have been 1 October 2012), by s. 38 of Act 44 of 2014 (date of commencement deemed to have been 1 October 2012) and by s. 34 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
Prelex
Wording of sub-s. (3) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(3) If SARS, in accordance with an international agreement—
(a) received a request for, is obliged to exchange or
wishes to spontaneously exchange information, SARS may disclose or obtain the information for transmission to the competent authority of the other country as if it were relevant material required for purposes of a tax Act and must treat the information obtained as taxpayer information;
(b) received a request for the conservancy or the collection of an amount alleged to be due by a person under the tax laws of the requesting country, SARS may deal with the request under the provisions of section 185; or
(c) received a request for the service of a document which emanates from the requesting country, SARS may effect service of the document as if it were a notice, document or other communication required under a tax Act to be issued, given, sent or served by SARS.
section 85 or 86.
570 SAIT CompendIum oF TAx LegISLATIon VoLume 1
4 Application of Act
(1) This Act applies to every person who is liable to comply with a provision of a tax Act (whether personally or on behalf of another person) and binds SARS.
(2) If this Act is silent with regard to the administration of a tax Act and it is speci cally provided for in the relevant tax Act, the provisions of that tax Act apply.
(3) In the event of any inconsistency between this Act and another tax Act, the other Act prevails.
5 Practice generally prevailing
(1) A “practice generally prevailing” is a practice set out in an of cial publication regarding the application or interpretation of a tax Act.
(2) Despite any provision to the contrary contained in a tax Act, a practice generally prevailing set out in an of cial publication, other than a binding general ruling, ceases to be a practice generally prevailing if—
(a) the provision of the tax Act that is the subject of
the of cial publication is repealed or amended to an extent material to the practice, from the date the repeal or amendment becomes effective;
(b) a court overturns or modi es an interpretation of the tax Act which is the subject of the of cial publication to an extent material to the practice from the date of judgment, unless—
(i) the decision is under appeal;
(ii) the decision is fact-speci c and the general
interpretation upon which the of cial publication
was based is unaffected; or
(iii) the reference to the interpretation upon which the
of cial publication was based was obiter dicta; or (c) the of cial publication is withdrawn or modi ed by the Commissioner, from the date of the of cial
publication of the withdrawal or modi cation.
(3) A binding general ruling ceases to be a practice generally prevailing in the circumstances described in