Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter I : Administration

2. Administration of Act
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[Section 2 heading substituted by section 271, read with paragraph 24 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(1)The Commissioner is responsible for carrying out the provisions of this Act.

 

(2)Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.

[Section 2(2) inserted by section 271, read with paragraph 24 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]