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(Act No. 28 of 2011) 1. General 2011 2014 2015 a Person a third party return A. General Abandonment of judgment access code accordance with Act Act and rules Act No. 28 Act No. 28 of 2011 Additional Assessment Additional assessments Additional considerations Address and due date address for notices or documents Administration of tax Acts Administrative Non-Compliance Penalties advance ruling advance rulings after objection lodged against tax court decision agreement Allocation of payments Alteration of assessment Alternative arrangements Alternative arrangements with SARS alternative dispute resolution alternatively at Amendment of legislation Amendment of statement Amendments of statements an income tax return Annex I Annex II Annexes answering affidavit appeal Appeal against appeal against an assessment Appeal against assessment Appeal against assessment or decision Appeal against decision of tax court appeal against imposition appeal and test cases appeal before tax board appeal or application appeal tax court decision Appeal to tax board Appearance at hearing of tax court Applicability of advance rulings applicable address below Application Application against Application against decision Application Fees Application for Application for civil judgment Application for default judgment Application for set down Application for warrant Application for withdrawal Application of Act Application of Chapter Application of Chapter 15 Application of rules application on notice Application provided for Application provided for in Act or rules Application provided for under rules Applications Applications for advance rulings Applications of new procedures Applications on notice applications to the tax court appoint Tax Ombud appointed to satisfy tax debts Appointment of chairpersons Appointment of facilitator Appointment of members of tax court Appointment of panel Appointment of registrar Appointment of Tax Ombud are instituted Article 1 Article 2 Article 3 Article 4 Article 5 Article 6 Article 7 asserted assessment assessment and opposing appeal Assessment or determination Assessments Assistance during field audit Assisting foreign governments audit audit and criminal investigation Authentication of documents Authorisation for inquiry Authorisation for SARS official Authority to act Authority to act in Automatic Exchange B. Delivery to the South African Revenue Service under Rule 2(1)(c)(ii) before before a Tax Court and Transitional Rules binding class ruling binding class rulings Binding effect of advance rulings Binding general rulings binding private ruling binding private rulings books of account both SARS Burden of proof by a Person by a person in terms of by respondent C. Clerk of the tax board Carrying out search case from roll chairperson chairperson of tax board changes in particulars Chapter 1 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 Chapter 18 Chapter 19 Chapter 2 Chapter 20 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Circumstances where not appropriate Circumstances where settlement is appropriate Circumstances where settlement is inappropriate civil or criminal proceedings Clerk of tax board collection of tax Collection of tax debt Commencement Commissioner Communication of Communication of changes in particulars Company address for notices and documents complaint and remedies of taxpayer Complaint considered by controlling body Complaint to controlling body Complementary Reporting Completion Completion of time periods Compromise compromise of tax debt compromise tax debt Compulsory repatriation concession conduct and hearing of appeals conduct audit or criminal investigation Conduct of criminal investigation Conduct of facilitator Conduct of inquiries Confidentiality Confidentiality of Information Confidentiality of proceedings Conflict of Conflict of interest connected persons Consideration of request Constitution of tax board Constitution of tax court Contempt of tax court Continuation of appointment Continuation of authority Continuation of authority to audit Continuation of tax board continuing action controlling bodies Cost Recovery Fees Costs costs of damages Country-by-Country Report Country-by-Country Report Information Country-By-Country Reporting Standard Court in judgment procedure criminal investigation criminal matters Criminal offences Criteria for instalment date for submission of returns Date for submitting return date of delivery Deadlines Death Debt due to SARS decision Decision by tax court decision not to remit penalty Decision of tax board Decision on objection decision on settlement Decision or notice by SARS decision subject to deemed to have been received Default in appointing public officer default judgment Defect does not affect validity deferral Deferral of Payment Defined Terms Definitions Delegations Delegations by the Commissioner Delivery Delivery and receipt Delivery of documents Delivery of documents to companies Determination Determination and termination Determination of time Disclosure in criminal Disclosure obligation Disclosure of information Disclosure to other entities Disclosure to taxpayer Discovery of documents dispute by agreement dispute by settlement dispute of assessment or decision Dispute process Dispute Resolution dissipation of assets document Document, Notice or Request documents Documents delivered dossier Dossier to tax court Due date Due date for submitting Due Diligence Due Diligence for Due Diligence for Pre-existing Individual Accounts Due Diligence Rules duties duties of Minister duties of SARS Duty to keep records Duty to Keep the Records Effect of statement Effective Date Effective Implementation electronic communication electronic communicator electronic filing service electronic filing service registration electronic filing services Electronic signature entities environmental matters Establishment of tax board Establishment of tax court Estimation of assessments Evasion of tax event of Evidence as to assessment exceptional circumstances Excluded Accounts Excluded arrangements Exclusions execution of search and seizure warrants expert witness Extension Extension of Date Extension of deadline Extension of Due Date Extension of time periods facilitator failure to give evidence Failure to lodge notice failure to register Fees for advance rulings Field audit file country by country filed with clerk or registrar Filing Obligation Finality of assessment or decision Finality of settlement agreement Financial Account Information finished Fixed amount penalties fixed amount penalty Fixed amount penalty table foreign assets foreign assets of taxpayer foreign governments Form Form of Form of income tax returns Form of records form of returns Forum founding affidavit fraud General General Administration Provisions general disclosure General Due Diligence Requirements General interest rules General prohibition of disclosure General provisions General Reporting Requirements General rules General rules for inspection give effect to agreement grounds of appeal grounds of assessment hearing hearing before tax court Identity cards Imposition of understatement penalty in accordance in accordance with in case of audit In general in respect of in terms of in terms of Section 103 of the Act in terms of Section 210(2) in terms of section 25 in terms of Section 25 of the in terms of Section 25(7) in terms of Section 26 of the in terms of Section 95(6) in the event Incidence subject to Incidences of Incidences of non-compliance Incidences subject to income tax return income tax returns Incriminating evidence Index Index and pagination Information Gathering Information to be submitted Initiation of settlement procedure Inquiries Inquiry not suspended Inquiry order Inquiry proceedings Inspection Inspection of records Instalment payment agreement Institution of sequestration Institutions intention to appeal Interest interest of facilitator investigation is to be delivered or made issuance of assessments Issuance of warrant Issues in appeal Jeopardy assessments judge or member Judgment Judgment by tax court judgment of tax court Judgment procedure Jurisdiction of court Jurisdiction of courts Jurisdiction of Magistrates Jurisdiction of tax board Jurisdiction of tax court keep records Keeping taxpayer informed kept kept or retained lawfully disclose Leave to appeal Legal Proceedings Legal professional privilege Liability of financial management Liability of person assisting Liability of representative taxpayer Liability of shareholders Liability of third party Liability of transferee for tax debts Limitations on authority liquidation List of Listing Listing Arrangements lodging an objection made electronically made for purposes of Mandate of Tax Ombud Mandatory Disclosure Rules manner manner of payment of tax Manner of submission Manner of submission of Manner of submitting may be rejected member of tax court Method of Payment Minister Multinational Enterprises must be furnished New Entity Accounts New Individual Accounts new procedures New taxpayer reference number no intention nominal or first incidence of non-compliance Nomination of president No-name voluntary disclosure non-appearance Non-attendance by witness Non-binding private opinions non-compliance Non-compliance subject to penalty non-compliance with rules Non-Reporting Financial Institutions not covered not identified in warrant not required Notice Notice 1196 of 2015 Notice 342 of 2019 Notice by registrar Notice Fixing the Amount Notice No. 100 of 2021 Notice No. 1117 of 2017 Notice No. 1196 Notice No. 1236 of 2020 Notice No. 1334 of 2016 Notice No. 1372 of 2018 Notice No. 140 of 2016 Notice No. 1461 of 2021 Notice No. 1530 of 2021 Notice No. 1531 of 2021 Notice No. 193 of 2017 Notice No. 2130 of 2022 Notice No. 2200 of 2022 Notice No. 295 of 2015 Notice No. 299 of 2021 Notice No. 3135 of 2023 Notice No. 3136 of 2023 Notice No. 3540 of 2023 Notice No. 3631 of 2023 Notice No. 419 of 2021 Notice No. 437 of 2016 Notice No. 4742 of 2024 Notice No. 480 of 2018 Notice No. 4918 of 2024 Notice No. 508 of 2014 Notice No. 509 of 2014 Notice No. 5114 of 2024 Notice No. 547 of 2017 Notice No. 550 Notice No. 5533 of 2024 Notice No. 58 of 2021 Notice No. 591 of 2012 Notice No. 597 of 2015 Notice No. 644 Notice No. 644 of 2014 Notice No. 741 of 2020 Notice No. R. 1598 of 2016 Notice No. R. 160 of 2016 Notice No. R. 210 of 2016 Notice No. R. 3146 of 2023 Notice No. R1070 of 2020 Notice of Notice of Address Notice of Address of Service Notice of Addresses Notice of appeal Notice of assessment Notice of cross-appeal Notice of expert witness Notice of intention Notice of intention to oppose Notice of motion notice or request Notice to appear Notices Notices to SARS Notification objection Objection against assessment Objection against assessment or decision objection and appeal objection lodged objection or appeal obtaining undue refunds OECD OECD Standard of documents of income tax returns of the Act of the Rules Office of cleark Office of clerk of tax board Office of Tax Ombud on behalf of Commissioner operations oppose opposing appeal or Process Order for costs by tax court organs of state Original assessments Other returns required own record pagination of documents Part A Part B Part C Part D Part E Part F Part G Payment payment agreement payment of tax Penalty incorrectly assessed pending objection or appeal Percentage based penalty Period period for appeal Period of Period of limitation Period of limitations Period over which interest accrues Periods Periods within Periods within which Permanent write off of tax debt Person Person chargeable to tax Personal liability Personal liability of representative taxpayer Personal liability of withholding agent Persons Persons not required Persons not required to submit Persons not requred to persons other than companies Persons required Persons required to Persons required to keep specified records Persons required to submit returns Persons who Persons who must submit physical address listed Places at which Places at which tax court sits post or office or delegation Postponement Postponement or removal Power of Minister Power of Minister to determine Powers Powers and duties Powers and duties of Minister Powers of presiding officer Practice generally prevailing Preamble Pre-existing Entity Accounts Pre-existing Individual Accounts Prescribed Prescribed form Prescribed form and manner Preservation order Pre-trial conference prior prior or continuing action Private rulings and class rulings Procedure Procedure for compromise of tax debt Procedure for settlement Procedure for writing off tax debt Procedures Procedures and guidelines Procedures for Procedures for imposing penalty Procedures in tax board Procedures in tax court Procedures not covered by Act Procedures of tax board Procedures of tax court Procedures under this Part Proceedings before facilitator proceedings by facilitator Production professional privilege promulgated Promulgated under provided for provided for in Act Provision provisional taxpayers Provisions relating to secrecy Public Notice Public officer in event of liquidation Public officer previously appointed Public officers of companies public safety Publication of advance rulings Publication of judgment of tax court Publication of names of offenders Purpose of Act Purpose of advance rulings Purpose of Chapter Purpose of Part purposes of Purposes of an Appeal Qualifying person Rate at which interest is charged read together read together with Reason for assessment Reasons Reasons for assessment Reasons for non-appearance receipt Recognition of Recommendation by facilitator recommendations Record of appeal Record retention Recording of assessments Records Records and reporting Records kept Recovery of Tax Recovery of tax debts Reduced assessments reference number Referral for criminal investigation Referral of appeal Referral of appeal to tax court referred to in Refunds Refunds of excess payments Refunds subject to set-off Register of settlements and reporting Register of tax debts registrar registrar of tax court Registrar of the tax court Registrar to notify parties registration Registration of tax practitioners Registration requirements Regulation Regulations Regulations by Minister reinstitution of proceedings Rejection of application relating to certain persons relating to filing return without authority relating to non-compliance relating to secrecy provisions relevant material relevant material in person Remedies Remedies with respect to Remittance of penalty removal Repealed Replaced Reply to statement Reply to statement of grounds Replying affidavit Reportable arrangement Reportable arrangement penalty Reportable arrangements Reporting Reporting by Commissioner Reporting financial institution Reporting of unprofessional conduct Reports by Tax Ombud Representative taxpayer Request Request a Reduced Request by debtor Request for Request for recordings Request for relevant material request remittance of penalty required Requirements for valid voluntary disclosure Reservation of rights Resolution Resolution of Resolution of dispute respect of structure respect of transactions respondent responsible third parties responsible third party Retention period retirement or incapability return of seized relevant material Return to be submitted by persons Returns Returns and Records returns in terms of Section 25(7) Returns of Information Returns required to be submitted Returns to be submitted Returns to be submitted by a Person Review of complaint Right of appearance in proceedings right to examine and make copies Right to recovery of taxpayer rights and obligations Rule 2(1)(c)(ii) Rule 2(1)(c)(iii) Rule 2(1)(c)(iii) of the Rules Rule 2(c)(ii) Rule 3(1) rule 52 or rule 56 of Part F rules Rules for dispute resolution Rules for electronic communication Rules Promulgated Rulings rendered void SARS SARS confidential information and disclosure SARS eFiling platform SARS not bound by compromise SARS officials Schedule Schedule 1 Schedules Scope of advance rulings Search Search and seizure Search of premises Search without warrant Secrecy of taxpayer information section 103 Section 104(2) Section 109(1)(a) Section 11(5) Section 162(2) Section 210 and 211 section 210(1) and 211 Section 210(2) Section 23(f) Section 25 Section 25 of the Act Section 25(7) section 255(1) Section 257 Section 271 Section 29 Section 30 Section 70(4) Section 80(2) Section 81(1) Section I Section II Section III Section IV Section IX Section V Section VI Section VII Section VIII Section X Section XI Sections 35(2) and 36(4) Security Security by taxpayer seizure Selection for inspection Self-incrimination Senior SARS Official sequestration set down Set down for hearing Set down of Set down of appeal settlement Settlement of dispute Short title and commencement Sitting of tax court not public Special Due Diligence Rules specified by the Commissioner specified information Standard for Automatic Exchange Statement Statement concerning accounts Statement of grounds Statement of grounds of appeal subject to subject to a fixed amount penalty submission Submission of return submit submit an submit an income tax return submit third party returns submitted submitted on submitting a return Subpoena Subpoena of witness to tax court Subpoena of witnesses to tax court Subpoenas Subpoenas and dossier to tax board Subsequent changes in tax law substantiating substantiating documents Supreme Court of Appeal tax tax Acts Tax Administration Act Tax Administration Act, 2011 tax board Tax board appeals tax board hearing Tax board procedure tax board to tax court Tax clearance certificate tax court tax court and court rules Tax court appeals tax court decision tax court members tax court sits tax debt Tax debt irrecoverable at law Tax debt uneconomical to pursue Tax debts tax debts written off or compromised Tax in Dispute Tax Liability Tax Liability and Payment Tax Matters Tax Ombud tax practitioner Tax Practitioners Tax Prescribed Tax recovery Taxpayer Taxpayer account Taxpayer reference number Taxpayers Temporary write off Temporary write off of tax debt termination Termination of proceedings Terms of Section 162(2) Test cases that Act that are subject to that are subject to a the Act the Procedures theft Third Parties third party return Third party returns Threshold for the Amount of Tax Time for filing time periods to be delivered to be followed to be submitted to be Submitted by Third Parties to be submtted to submit an Transitional arrangements Transitional Provisions Translation under rules under section 103 under section 36(4) under this Part Understatement Penalty Understatement penalty percentage table Understatement Policy Unprofessional Conduct Use User ID verification verification or audit voluntary disclosure Voluntary disclosure agreement voluntary disclosure agreements Voluntary disclosure programme Voluntary disclosure relief where no where no answering affidavit where no intention to oppose winding-up winding-up proceedings with regards to withdrawal Withdrawal of assessments Withdrawal of statement Withdrawal of voluntary disclosure relief Withdrawal or concession Withdrawal or modification Withdrawn Withholding agent Witness fees witnesses Write off Write off or Compromise of Tax debts written off or compromised