Page 579 - SAIT Compendium 2016 Volume1

s 6
TAX ADMINISTRATION ACT 28 OF 2011 s 11
Part B
Powers and duties of SARS and SARS of cials (ss. 6–9)
6 Powers and duties
(1) The powers and duties of SARS under this Act may be exercised for purposes of the administration of a tax Act.
(2) Powers and duties which are assigned to the Commissioner by this Act must be exercised by the Commissioner personally but he or she may delegate such powers and duties in accordance with section 10.
(3) Powers and duties required by this Act to be exercised by a senior SARS of cial must be exercised by—
(a) the Commissioner;
(b) a SARS of cial who has speci c written authority from the Commissioner to do so; or
(c) a SARS of cial occupying a post designated by the Commissioner in writing for this purpose.
[Para. (c) substituted by s. 38 (a) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(4) The execution of a task ancillary to a power or duty under subsection (2) or (3) may be done by a SARS of cial under the control of an of cial referred to in subsection (3) (a), (b) or (c).
[Sub-s. (4) amended by s. 38 (b) of Act 21 of 2012 (date of commencement deemed to have been 1 October 2012) and substituted by s. s. 35 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
8 Identity cards
(1) SARS may issue an identity card to each SARS of cial exercising powers and duties for purposes of the administration of a tax Act.
[Sub-s. (1) substituted by s. 39 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(2) When a SARS of cial exercises a power or duty for purposes of the administration of a tax Act in person outside SARS premises, the of cial must produce the identity card upon request by a member of the public.
[Sub-s. (2) substituted by s. 39 of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(3) If the of cial does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS of cial.
9 Decision or notice by SARS
(1) A decision made by a SARS of cial and a notice to a speci c person issued by SARS, excluding a decision given effect to in an assessment or a notice of assessment—
(a) is regarded as made by a SARS of cial, authorised
to do so or duly issued by SARS, until proven to the
contrary; and
(b) may in the discretion of a SARS of cial described
in subparagraphs (i) to (iii) or at the request of the relevant person, be withdrawn or amended by—
(i) the SARS of cial;
(ii) a SARS of cial to whom the SARS of cial
reports; or
(iii) a senior SARS of cial.
(2) If all the material facts were known to the SARS of cial at the time the decision was made, a decision or notice referred to in subsection (1) may not be withdrawn or amended with retrospective effect, after three years from the later of the—
(a) date of the written notice of that decision; or
(b) date of assessment or the notice of assessment giving
effect to the decision (if applicable).
Part C Delegations (s. 10)
10 Delegations by the Commissioner
(1) A delegation by the Commissioner under section 6 (2)—
(a) must be in writing;
(b) becomes effective only when signed by the Commis-
sioner;
[Para. (b) substituted by s. 32 of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
(c) is subject to the limitations and conditions the Commis- sioner may determine in making the delegation;
(d) may either be to—
(i) a speci c individual; or
(ii) the incumbent of a speci c post; and
(e) may be amended or withdrawn by the Commissioner.
(2) A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power
or the performance of the delegated duty.
Part D
Authority to act in legal proceedings (ss. 11–12)
11 Legal proceedings involving Commissioner
[Heading substituted by s. 33 (a) of Act 39 of 2013 – date of commencement deemed to have been 1 October 2012.]
Prelex
Wording of sub-s. (4) in force until promulgation of Tax Administration Laws Amendment Act, 2015
(4) The execution of a task ancillary to a power or duty under subsection (2) or (3) may be done by—
(a) a SARS of cial under the control of the Commis-
sioner or a senior SARS of cial; or
[Para. (a) substituted by s. 38 (b) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(b) the incumbent of a speci c post under the control of the Commissioner or a senior SARS of cial.
(5) Powers and duties not speci cally required by this Act to be exercised by the Commissioner or by a senior SARS of cial, may be exercised by a SARS of cial.
[Sub-s. (5) substituted by s. 38 (c) of Act 21 of 2012 – date of commencement deemed to have been 1 October 2012.]
(6) The Commissioner may by public notice specify that a power or duty in a tax Act other than this Act must be exercised by the Commissioner personally or a senior SARS of cial.
7 Con ict of interest
The Commissioner or a SARS of cial may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if—
(a) the power or matter relates to a taxpayer in respect of
which the Commissioner or the of cial has or had, in the previous three years, a personal, family, social, business, professional, employment or nancial relationship presenting a con ict of interest; or
(b) other circumstances present a con ict of interest,
that will reasonably be regarded as giving rise to bias.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 571
TAX ADMINISTRATION ACT