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Income Tax Act, 1962 (Act No. 58 of 1962)


2010 Notices

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 8 of 2010)

3. Application for voluntary disclosure relief


(1) Any person may apply, whether in a personal, representative, withholding or other capacity, for voluntary disclosure relief unless that person is aware of—
(a) a pending audit or investigation into the person’s affairs; or
(b) an audit or investigation that has commenced, but has not yet been concluded.


(2) The Commissioner may direct that a person may apply for voluntary disclosure relief, despite the provisions of subsection (1), where the Commissioner is of the view, having regard to the circumstances and ambit of the audit or investigation, that—
(a) the default in respect of which the person wishes to apply for voluntary disclosure relief would not otherwise have been detected during the audit or investigation; and
(b) the application would be in the interest of good management of the tax system and the best use of the Commissioner’s resources.


(3) A person is deemed to be aware of a pending audit or investigation, or that the audit or investigation has commenced, if—
(a) a representative of the person;
(b) an officer, shareholder or member of the person, if the person is a company;
(c) a partner in partnership with the person;
(d) a trustee or beneficiary of the person, if the person is a trust; or
(e) a person acting for or on behalf of or as an agent or fiduciary of the person,

has become aware of the pending audit or investigation, or that audit or investigation has commenced.