| (1) | The Minister may make regulations regarding— |
| (a) | any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act; and |
| (b) | any matter which under this Act is required or permitted to be prescribed. |
| (2) | The Minister may, after consultation with the Tax Ombud, make regulations regarding— |
| (a) | the proceedings of the Tax Ombud; and |
| (b) | the limitations on the mandate of the Tax Ombud, having regard to— |
| (i) | the factual or legal complexity of any complaint dealt with by the Tax Ombud; |
| (ii) | the nature of the taxpayer whose complaint is dealt with by the Tax Ombud; and |
| (iii) | the maximum amount involved in the dispute between the taxpayer and SARS. |
[Section 257(2) substituted by section 90(a) of the the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (2A) | For purposes of a confirmation of tax compliance status of a taxpayer under section 256, the Minister may make regulations regarding— |
| (a) | the circumstances when a confirmation or an update of or a change in the tax compliance status of a taxpayer may be required from a person or SARS; |
| (b) | the period of validity of a confirmation of tax compliance status of a taxpayer; or |
| (c) | any procedure to further regulate the issue or withdrawal of a confirmation of tax compliance status of a taxayer. |
[Section 257(2A) substituted by section 73 of the the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (3) | For purposes of the regulations referred to in paragraph (e) of the definition of "biometric information" in section 1, the Minister must publish the draft regulations in the Gazette for public comment and submit the draft regulations to Parliament for parliamentary scrutiny at least 30 days before the draft regulations are published. |
