Tax Administration Act, 2011 (Act No. 28 of 2011)RulesRules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)Part A : General provisions1. Definitions |
In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:
means a taxpayer who has noted an appeal under section 107 of the Act against an assessment as defined in these rules;
includes, for purposes of these rules, a decision referred to in section 104(2) of the Act;
means the clerk of the tax board appointed under section 112 of the Act;
means a "business day" as defined in section 1 of the Act;
means to issue, give, send or serve a document to the address specified for this purpose under these rules, in the following manner:
| (a) | by SARS, the clerk or the registrar, in the manner referred to in section 251 or 252 of the Act, except the use of ordinary post; |
| (b) | by SARS, if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, by posting it on the electronic filing page of the taxpayer or appellant; or |
| (c) | by the taxpayer or appellant, by— |
| (i) | handing it to SARS, the clerk or the registrar; |
| (ii) | sending it to SARS, the clerk or the registrar by registered post; |
| (iii) | sending it to SARS, the clerk or the registrar by electronic means to an e-mail address or telefax number; or |
| (iv) | if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, submitting it through the SARS electronic filing service. |
means a document as defined in the Act, and includes—
| (a) | an agreement between the parties under these rules, whether in draft or otherwise; |
| (b) | a request or application under these rules; and |
| (c) | a notice required under these rules; |
has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;
has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;
for purposes of these rules, include any—
| (a) | grounds of assessment referred to in section 42(6) or section 96(2) of the Act; |
| (b) | grounds for a decision by SARS not to remit an administrative non-compliance penalty under Part E of Chapter 15 of the Act; |
| (c) | grounds for a decision by SARS not to remit a substantial understatement penalty under section 223(3) of the Act; |
| (d) | grounds for a decision referred to in section 104(2) of the Act; and |
| (e) | reasons for assessment provided by SARS under rule 6(5). |
means—
| (a) | for purposes of an objection, the taxpayer or SARS; |
| (b) | for purposes of an appeal to the tax board or tax court, the appellant or SARS; and |
| (c) | for purposes of an application under Part F, the applicant or the respondent; |
means—
| (a) | for purposes of an objection, the taxpayer and SARS; |
| (b) | for purposes of an appeal to the tax board or tax court, the appellant and SARS; and |
| (c) | for purposes of an application under Part F, the applicant and the respondent; |
means the registrar of the tax court appointed under section 121 of the Act;
means the Rules Board for Courts of Law Act, 1985 (Act No. 107 of 1985);
has the meaning assigned in the electronic communication rules issued under section 255 of the Act;
"sign" or "signature"
has the meaning assigned in the electronic communication rules issued under section 255 of the Act to an electronic signature, where a party—
| (a) | uses electronic means to deliver a document at an electronic address provided by the other party, the clerk or the registrar for this purpose; or |
| (b) | uses a SARS electronic filing service to lodge an objection or note an appeal under these rules; |
means the Superior Courts Act, 2013 (Act No. 10 of 2013);
means the Tax Administration Act, 2011 (Act No. 28 of 2011); and
means the rules reflected in this Schedule made under section 103 of the Act.