Tax Administration Act, 2011

 

To provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible.

 

 

Latest Developments:

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with Additional considerations in terms of Section 80(2) of the Act in respect of which an application for a binding private ruling or a binding class ruling may be rejected, as per Notice No. 5533 of GG51526 dated 8 November 2024.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with the Replacement of Notice No. 3135 of 10 March 2023 and new Notice of Addresses at which a Document, Notice or Request is to be delivered or made for purposes of Rule 2(1)(c)(ii) and Rule 3(1) Read together with Rule 2(1)(c)(iii) of the Rules promulgated in terms of Section 103 of the Act, as per Notice No. 5114 of GG51022 dated 8 August 2024.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a Correction Notice: Amendment of Gross Income under Section 2(f)(vii)(aa)(bb)(cc) of Notice No. 4918 of 31 May 2024, as per Notice No. 4963 of GG50805 dated 11 June 2024.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011), as per Notice No. 4918 of GG50741 dated 31 May 2024.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with the Extension of Date to Request a Reduced or Additional Assessment in terms of Section 95(6) of the Act, as per Notice No. 4742 of GG50528 dated 19 April 2024.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with the Amendment of clause 4.2 of Notice 3631 of 30 June 2023 – Returns of Information to be Submitted by Third Parties in terms of Section 26 of the Act, as per Notice No. 4051 of GG49646 dated 10 November 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a notice relating to Returns of Information to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011, as per Notice No. 3631 of GG48867 dated 30 June 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a notice relating to Returns to be submitted by a person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011), as per Notice No. 3540 of GG48788 dated 14 June 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with the Repeal of Notice 550 of 2014 and new Rules Promulgated under section 103 of the Tax Administration Act, 2011, prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in Section 104(2) of that Act, Procedures for Alternative Dispute Resolution, the conduct and hearing of appeals, application on notice before a Tax Court and Transitional Rules, as per Notice No. R.3146 of GG48188 dated 10 March 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a Notice of Address of Service specified by the Commissioner in terms of Section 11(5) of the Act with regards to any Notice or Process by which Legal Proceedings are instituted, as per Notice No. 3136 of GG48187 dated 10 March 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a Notice of Addresses at which a document, notice or request is to be delivered or made for purposes of Rule (2(1)(c)(ii) and Rule 3(1) read together with Rule 2(1)(c)(iii) of the Rules Promulgated in terms of Section 103 of the Act, as per Notice No. 3135 of GG48187 dated 10 March 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with Amendments to Regulations under notice R.1070 of 2020, Section XI(7)(Rule 2.7)(a) - effective date of paragraph B amended to 1 March 2024, as per Notice No. R.3118 of GG48165 dated 3 March 2023.

 

The Tax Administration Laws Amendment Act, 2022 (Act No 16 of 2022) has updated and made Amendments to this Act, as per Notice No. 1542 of GG47827, dated 5 January 2023.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a Public Notice in terms of Section 23(f) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regards to Communication of Changes in Particulars, as per Notice No. 2200 of GG46598 dated 24 June 2022.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated with a notice regarding Returns to be submitted by a person in terms of section 25 in terms of the Tax Administration Act, 2011 (Act No. 28 of 2011), as per Notice No. 2130 of GG46471 dated 3 June 2022.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated by the Withdrawal of Notice 1461 of 2021 and a new publication of Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, that are subject to a Fixed Amount Penalty in accordance with Section 210 and 211 of the Act, as per Notice No. 1531 of GG45540 dated 26 November 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated by an Extension of Due Date for Income Tax Returns, as per Notice No. 1530 of GG45539 dated 26 November 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been updated by the publication of Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, that are subject to a Fixed Amount Penalty in accordance with Section 210 and 211 of the Act, as per Notice No. 1461 of GG45396 dated 29 October 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been updated in terms of Section 25 of the Act with regards to Returns to be submitted by persons in terms of the Section, as per Notice No. 419 of Government Gazette 44571, dated 14 May 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by the publication of an Application and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Act, as per Notice No. 299 of Government Gazette 44383, dated 1 April 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by publication of an Extension of Deadline to file Country to Country Returns in respect of Section 25(7)of the Act and the repealing of Notice No, 1236 (20 November 2020), as per Notice No. 100 of Government Gazette 43913, dated 17 February 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by publication of an Extension of due date for Income Tax Returns relating to Provisional Taxpayers submitted on the SARS eFiling platform in terms of Section 25(7) of the Act, as per Notice No. 58 of Government Gazette 44119, dated 29 January 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), as per Notice No. 22 of Government Gazette 44080, dated 20 January 2021.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by publication of an Extension of deadline to file Country by Country returns in terms of Section 25(7) of the Act, as per Notice 1236 of Government Gazette 43913, dated 20 November 2020.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by determination of Returns to be submitted by a person in terms of section 25, as per Notice 741 of Government Gazette 43495, dated 3 July 2020.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Tax Administration Laws Amendment Act, 2017 (Act No. 13 of 2017), Government Gazette 41341, Notice No. 1450, dated 18 December 2017.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Return to be Submitted by Persons in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Notice No. 1117, Government Gazette 41186, dated 20 October 2017.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been updated by the publication of the OECD Standard for Automatic Exchange of Financial Account Information in Tax matter, as per Notice No. 1070 of Government Gazette 43781, dated 9 October 2020.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Returns to be Submitted by a Person in Terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Government Gazette 40898, Notice No. 547, 9 June 2017.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Regulations for Purposes of Paragraph (b) of the Definition of “International Tax Standard” in section 1 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Promulgated under section 257 of the Act, Specifying the changes to the Country-by-Country Reporting Standard for Multinational Enterprises, Notice No. R. 1598, Government Gazette 40516, dated 23 December 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Regulation for Purposes of Section 70(4) of the Tax Administration Act, 2011 (Act No. 28 of 2011) Promulgated under Section 257 of the Act, Listing the Organs of State or Institutions to which a Senior SARS Official may Lawfully Disclose Specified Information, Notice No. R. 819, Government Gazette 40128, dated 8 July 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Regulations for Purposes of Paragraph (a) of the Definition of “International Tax Standard” in Section (1) of the Tax Administration Act, 2011 (Act No. 28 of 2011) Promulgated under Section 257 of the Act, Specifying the Changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters, Notice No. R. 210, Government Gazette 39767, dated 2 March 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Government Gazette 39668, Notice No. R. 160, Regulation for Purposes of Section 70(4) of the Tax Administration Act, 2011 (Act No. 28 of 2011) Promulgated under Section 257 of the Act, Listing the Organs of State or Institutions to which a Senior SARS Official may Lawfully Disclose Specified Information, dated 9 February 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Government Gazette 39490, Notice No. 1196 of 2015, Notice Fixing the Amount of the Threshold for the Amount of Tax in Dispute for Purposes of an Appeal to the Tax Board in terms of Section 109(1)(a) of the Tax Administration Act, 2011 (Act No. 28 of 2011), dated 17 December 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a Fixed Amount Penalty in accordance with Section 210(1) and 211 of that Act, Notice No. 597, Government Gazette 38983, dated 10 July 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Notice of Addresses at Which a Document, Notice or Request is to be Delivered or Made for Purposes of Rule 2(c)(ii) and Rule 3(1) read together with Rule 2(c)(iii) of the Rules Promulgated in terms of Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Notice No. 295, Government Gazette 38666, dated 31 March 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by Returns to Be Submitted by Third Parties in Terms of Section 26 of the Tax Administration act, 2011 (Act No. 28 of 2011), Government Gazette 37778, Notice No. 509, dated 27 June 2014.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by Duty To Keep The Records, Books of Account or Documents in Terms of Section 29 and in The Form in Terms of section 30 of the Tax Administration Act, 2011 (Act No. 28 of 2011), Government Gazette 37778, Notice No. 508, dated 27 June 2014.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by Method of Payment of Tax Prescribed in Terms of Section 162(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011), Government Gazette 37690, Notice No. 415, dated 30 May 2014.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been updated by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by the Employment Tax Incentive Act, 2013 (Act No. 26 of 2013), Government Gazette 37185 dated 18 December 2013.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been added to the site, Government Gazette 35491, dated 13 July 2012.