Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart A : General25. Submission of return |
| (1) | A person required under a tax Act or by the Commissioner to submit or who voluntarily submits a return must do so— |
| (a) | in the prescribed form and manner; and |
| (b) | by the date specified in the tax Act or, in its absence, by the date specified by the Commissioner in the public notice requiring the submission. |
[Section 25(1) substituted by section 34 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) | A return must contain the information prescribed by a tax Act or the Commissioner and be a full and true return. |
| (3) | A return must be signed by the taxpayer or by the taxpayer’s duly authorized representative and the person signing the return is regarded for all purposes in connection with a tax Act to be cognisant of the statements made in the return. |
| (4) | Non-receipt by a person of a return form does not affect the obligation to submit a return. |
| (5) | SARS may, prior to the issue of an original assessment by SARS, request a person to submit an amended return to correct an undisputed error in a return. |
| (6) | SARS may extend the time period for filing a return in a particular case, in accordance with procedures and criteria in policies published by the Commissioner. |
| (7) | The Commissioner may also extend the filing deadline generally or for specific classes of persons by public notice. |
| (8) | An extension under subsection (6) or (7) does not affect the deadline for paying the tax. |