South Africa Act or statute

Parliament of the Republic of South Africa

Tax Administration Act, 2011

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

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Professional statute overview

Enactment structure, operative effect and source provenance

Official source

01

Purpose and legislative effect

“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

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03

Source and current-law status

Source record view

Source record from www.parliament.gov.za · updated 4 Jul 2012

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5 statute parts

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Showing 0 of 922 provisions

  1. Part 1Provisions 1–200
  2. Part 2Provisions 201–400
  3. Part 3Provisions 401–600
  4. Part 4Provisions 601–800
  5. Part 5Provisions 801–922

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