Tax Administration Act 28 of 2011

Files: 
AttachmentSize
PDF icon a282011.pdf7.48 MB
28 of 2011

The Tax Administration Act 28 of 2011 aims:

  • to provide for the effective and efficient collection of tax;
  • to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible;
  • to determine the powers and duties of the South African Revenue Service and officials;
  • to provide for the delegation of powers by the Commissioner; to provide for the authority to act in legal proceedings;
  • to determine the powers and duties of the Minister of Finance;
  • to provide for the establishment of the office of the Tax Ombud;
  • to determine the powers and duties of the Tax Ombud; to provide for registration requirements;
  • to provide for the submission of returns and the duty to keep records;
  • to provide for reportable arrangements; to provide for the request for information;
  • to provide for the carrying out of an audit or investigation by the South African Revenue Service;
  • to provide for inquiries;
  • to provide for powers of the South African Revenue Service to carry out searches and seizures;
  • to provide for the confidentiality of information;
  • to provide for the South African Revenue Service to issue advance rulings;
  • to make provision in respect of tax assessments;
  • to provide for dispute resolution;
  • to make provision for the payment of tax;
  • to provide for the recovery of tax;
  • to provide for the South African Revenue Service to recover interest on outstanding tax debts;
  • to provide for the refund of excess payments;
  • to provide for the write-off and compromise of tax debts;
  • to provide for the imposition and remittance of administrative non-compliance penalties;
  • to provide for the imposition of understatement penalties;
  • to provide for a voluntary disclosure programme;
  • to provide for criminal offences and sanctions;
  • to provide for the reporting of unprofessional conduct by tax practitioners; and
  • to provide for matters connected therewith.

Amends

Commencement

Amendments