This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.…
VATVAT administrationVAT amendmentsVAT assessmentVAT complianceVAT refundsVAT registrationVAT registration/change notificationVAT rulingsVAT-style zero-rating or exemptionact amendmentadditional assessmentadministrationadministrative appealsadministrative complianceadministrative decisionsadministrative discretionadministrative enforcementadministrative finalityadministrative objectionadministrative penaltiesadministrative proceduresadministrative processadministrative reliefadvance rulingsagriculturealternative dispute resolutionamendmentamendment of schedulesamendmentsanti-avoidanceappealappeal deadlinesappealsappointmentappointmentsappointments and qualificationsassessmentassessment correctionsassessment noticesassessment reviewassessmentsasset preservationauditaudit authorisationsaudit supportauditsavoidance arrangementsbalancing adjustmentsbinding rulingsburden of proofcapital element calculationcertificate issuancechange notificationchapter purposecivil judgmentcivil procedurecollection of taxcommencementcommissioner decisionscommissioner powerscompany address for notices and documentscompany representationcompany tax compliancecomplaintscompliancecompliance inspectionscompliance penaltiescompliance procedurescompliance reliefcompliance reportingcompromiseconfidentialityconflict of interestcontinuation of officecontributionscorporate taxcorporate tax amendmentcostscourt administrationcourt appointmentscourt contemptcourt filingcourt jurisdictioncourt notificationscourt procedurecourt publicationcriminal investigationcross-referencedeadlinesdebt administrationdebt collectiondebt compromisedecision finalitydecision reviewdeclarationsdeductionsdeemed receiptdefault penaltiesdefermentdefined termsdefinition amendmentdefinitionsdelegationdelegation of authoritydelegation of commissioner functionsdelegation of powersdirector-related monthly paymentsdisclosuredisclosure obligationsdispute finalitydispute resolutiondispute settlementdocument deliverydocument receiptdocument retentiondocument servicedocumentsdonations taxdutiable amountduty paymentelection/optionelectronic communicationselectronic filingemployee benefitsemployee contributionsemployee taxemployee tax returnsemployee taxable benefitsemployees' taxemployer complianceemployer contributionsemployer paymentemployer payroll reportingemployer record keepingemployer registrationemployer reportingemployer-paid benefitsemployment contributionsemployment reportingemployment tax certificatesemployment taxationenforcementestate administrationestate dutyestate taxestimated taxevidencefarmersfarming incomefarming operationsfilingfiling obligationsfiling returnsfinancial recordsfinancial reportingfinesforeign assetsforeign company reportingforeign controlled companiesforeign tax assistancegeneral disclosuregift taxgovernanceguidelineshearing powersidentity cardsidentity verificationimport dutiesimportation of goodsimported goodsincome classificationincome estimatesincome lawsincome taxincome tax administrationincome tax amendmentincome tax amendmentsincome tax assessmentincome tax legislationincome tax legislation amendmentincome tax schedule amendmentindustrial policy projectinformation disclosureinformation gatheringinformation sharinginput tax apportionmentinput tax deductioninput tax deductionsinquiriesinquiry procedureinspectioninspection powersinstalment agreementsinstalment payment agreementsinsurance premiumsinterestinterest and penalties recoveryinterest on late paymentinterest on overdue paymentsinterest on refundsinterest on tax debtsinterest on unpaid dutyinterest on unpaid taxinterest recoveryinternational tax cooperationinterpretationinterrogationsinvestigationinvestigation assistanceinvestigationsinvestment allowancejudicial appointmentslate paymentlate payment interestlease terminationlegal proceedingslegislation amendmentlegislation changelegislation changeslegislative amendmentlegislative repeallevieslevy collectionlevy paymentliabilityliability for unpaid dutyliability of executorlimitation periodsliquidation compliancelitigationlitigation authoritylitigation managementlitigation time limitmicrobusinessmineral and petroleum royaltiesmineral resourcesmining and petroleum royaltiesministerial powersmisrepresentationmonthly reporting/paymentnon-resident compliancenoticenotice and recordkeepingnotice procedurenotice requirementsnotice servicenoticesnotices and communicationsnotices and serviceobjectionobjection and appealobjectionsobjections and appealsoffencesombud reportingombud review limitsombudsman complaintspart purposepayment allocationpayment arrangementspayment deadlinespayment defaultpayment disputespayment of taxpayment timingpaymentspayrollpayroll contributionspayroll taxpenaltiespenalty remissionpenalty remittancepetroleumpostal deliveryprivate opinionsprocedural requirementsprocedureproceduresprofessional regulationproof burdenproof of assessmentproperty acquisition returnsproperty lease terminationproperty sale recordsproperty transactionsproperty valuationprovisional taxprovisional tax registrationprovisional tax returnsprovisional taxpayerspublic administrationpublic commentpublic officepublic officerpublic officersquestioningreceipt of communicationsrecord keepingrecord on appealrecord retentionrecord-keepingrecordkeepingrecords and reportingrecords retentionrecoveriesreference numbersrefund interestrefundsregistrationregulatory administrationregulatory complianceregulatory consultationregulatory inspectionsremissionrepatriationrepealrepealsreportable arrangementsreportingreporting changesrepresentative employerrepresentative taxpayerresearch and developmentresearch and development deductionresearch and development tax deductionresidency changereturn filingreturn submission timingreturnsreturns and recordsroyaltiesroyaltyroyalty administrationroyalty reportingrulesruling validityrulingsschedule amendmentschedule repealsearch and seizuresearch and seizure warrantssecrecysecrecy declarationssecurity for taxsecurity transferself-assessmentself-incriminationseparate enterprise branchesset-offsettlementsettlement procedurestatement amendmentstatutory amendmentstatutory commencementstatutory cross-referencesstatutory definitionsstatutory interpretationstatutory repealsubpoenastable of contentsTax lawtax administrationtax administration powerstax advice compliancetax amendmenttax appealstax assessmenttax assessment and settlementtax assessment evidencetax assessmentstax audits and investigationstax authority powerstax benefitstax board proceduretax boardstax collectiontax complaints resolutiontax compliancetax courttax court appealstax court appointmentstax court judgment notificationtax court judgmentstax court proceduretax debttax debt collectiontax debt compromisetax debt enforcementtax debt liabilitytax debt recoverytax debt write-offtax debtstax definitionstax determinationtax disclosurestax dispute administrationtax dispute proceduretax dispute resolutiontax dispute settlementtax disputestax estimatestax exemptiontax exemptionstax legislationtax legislation amendmenttax liabilitiestax liabilitytax liability and paymenttax litigationtax noticestax offencestax ombudtax ombud appointmenttax paymenttax payment timingtax payment timing and methodtax paymentstax penaltiestax periodstax practitioner registrationtax proceduretax procedurestax recoverytax refundstax registrationtax remediestax reportingtax returnstax rulingstax tablestax withholdingtaxable income estimatestaxable turnovertaxpayer communicationtaxpayer complaintstaxpayer definitiontaxpayer definitionstaxpayer informationtaxpayer reference numberstaxpayer registrationtaxpayer statusterminology amendmentthird-party liabilitythird-party paymenttransaction reportingtransfer dutiestransfer dutytransfer duty administrationtransfer duty liabilitytransfer of securitiestransfer tax administrationtransition rulestrust liabilityunderstated taxable incomeunderstatement penaltyunemployment insurance contributionsvaluationvaluation noticevalue added taxvalue-added taxvalue-added tax administrationvalue-added tax amendmentvendor registrationvendor reportingverificationvoluntary disclosurevoluntary disclosure agreementsvoluntary disclosure reliefwaiver of penaltieswithholdingwithholding agent liabilitywithholding taxwitness attendancewitness feeswitness questioningwrite-offwrite-off decisions
Jurisdiction
South Africa
Structure
922 provisions
Citation
Act 28 of 2011
Dates
updated 4 Jul 2012
More statute details
Dates
updated 4 Jul 2012
Publicly available, excluded from search-engine indexing
This page remains available for direct research for the following reasons:
The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)
The record does not meet this release's canonical indexing criteria. (emergency-noindex)
On this page
Professional statute overview
Enactment structure, operative effect and source provenance
“This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.”
This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud. Section 15 is titled Office of Tax Ombud. This section is titled “Mandate of Tax Ombud” and “Limitations on authority.” This provision is headed “Woordomskrywing” and appears to introduce Chapter 2 and its parts, but it does not state a substantive rule in the text provided. This section is a set of headings about delegation, legal proceedings, the Minister’s powers and duties, and the Tax Ombud’s powers and duties.
02
How the instrument operates
01
Start with the recorded version
updated 4 Jul 2012. The date shown identifies this source expression and
should not be treated as proof that no later change exists.
02
Locate the controlling provision
Use the provision map, part headings and full-text filter to move
from the broad subject to the exact legal language.
03
Read conditions and exceptions together
Keep subsections, definitions, provisos and cross-references in
context before drawing a legal conclusion.
04
Verify currency and official wording
Confirm later legislation, commencement notices and corrections with
the official publisher before advice, filing or reliance.
03
Source and current-law status
Source record view
Source record from www.parliament.gov.za · updated 4 Jul 2012
Verify current force
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.
Source-indexed provision map
5 statute parts
Search by section, heading, part or exact legal wording. Every result
remains linked to the stored source record.
Names are derived from the stored provision headings and citation-enrichment
layer. Treat this as a research index and verify each relationship against
the source text.
No structured legislative relationships were detected
The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.
Recorded versions and source checkpoint
1 version available in this collection
Current-law checkpoint
Undated version · current🇬🇧English
Source-linked research
Ask AI about this statute
The overview, provisions, and source records above are public. Continue in a
separate conversation with this statute’s jurisdiction and source version
attached.