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Table of Contents
Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 591 of 2012
Act
Chapter 1 : Definitions
1. Definitions
Chapter 2 : General Administration Provisions
Part A : In general
2. Purpose of Act
3. Administration of tax Acts
4. Application of Act
5. Practice generally prevailing
Part B : Powers and duties of SARS and SARS officials
6. Powers and duties
7. Conflict of interest
8. Identity cards
9. Decision or notice by SARS
Part C : Delegations
10. Delegations by the Commissioner
Part D : Authority to act in legal proceedings
11. Legal proceedings involving Commissioner
12. Right of appearance in proceedings
Part E : Powers and duties of Minister
13. Powers and duties of Minister
14. Power of Minister to appoint Tax Ombud
Part F : Powers and duties of Tax Ombud
15. Office of Tax Ombud
16. Mandate of Tax Ombud
17. Limitations on authority
18. Review of complaint
19. Reports by Tax Ombud
20. Resolution and recommendations
21. Confidentiality
Chapter 3 : Registration
22. Registration requirements
23. Communication of changes in particulars
24. Taxpayer reference number
Chapter 4 : Returns and Records
Part A : General
25. Submission of return
26. Third party returns
27. Other returns required
28. Statement concerning accounts
29. Duty to keep records
30. Form of records kept or retained
31. Inspection of records
32. Retention period in case of audit, objection or appeal
33. Translation
Part B : Reportable arrangements
34. Definitions
35. Reportable arrangements
36. Excluded arrangements
37. Disclosure obligation
38. Information to be submitted
39. Reportable arrangement reference number
Chapter 5 : Information Gathering
Part A : General rules for inspection, verification, audit and criminal investigation
40. Selection for inspection, verification or audit
41. Authorisation for SARS official to conduct audit or criminal investigation
42. Keeping taxpayer informed
42A. Procedure where legal professional privilege is asserted
43. Referral for criminal investigation
44. Conduct of criminal investigation
Part B : Inspection, request for relevant material, audit and criminal investigation
45. Inspection
46. Request for relevant material
47. Production of relevant material in person
48. Field audit or criminal investigation
49. Assistance during field audit or criminal investigation
Part C : Inquiries
50. Authorisation for inquiry
51. Inquiry order
52. Inquiry proceedings
53. Notice to appear
54. Powers of presiding officer
55. Witness fees
56. Confidentiality of proceedings
57. Incriminating evidence
58. Inquiry not suspended by civil or criminal proceedings
Part D : Search and seizure
59. Application for warrant
60. Issuance of warrant
61. Carrying out search
62. Search of premises not identified in warrant
63. Search without warrant
64. Legal professional privilege
65. Person's right to examine and make copies
66. Application for return of seized relevant material or costs of damages
Chapter 6 : Confidentiality of Information
67. General prohibition of disclosure
68. SARS confidential information and disclosure
69. Secrecy of taxpayer information and general disclosure
70. Disclosure to other entities
71. Disclosure in criminal, public safety or environmental matters
72. Self-incrimination
73. Disclosure to taxpayer of own record
74. Publication of names of offenders
Chapter 7 : Advance Rulings
75. Definitions
76. Purpose of advance rulings
77. Scope of advance rulings
78. Private rulings and class rulings
79. Applications for advance rulings
80. Rejection of application for advance ruling
81. Fees for advance rulings
82. Binding effect of advance rulings
83. Applicability of advance rulings
84. Rulings rendered void
85. Subsequent changes in tax law
86. Withdrawal or modification of advance rulings
87. Publication of advance rulings
88. Non-binding private opinions
89. Binding general rulings
90. Procedures and guidelines for advance rulings
Chapter 8 : Assessments
91. Original assessments
92. Additional assessments
93. Reduced assessments
94. Jeopardy assessments
95. Estimation of assessments
96. Notice of assessment
97. Recording of assessments
98. Withdrawal of assessments
99. Period of limitations for issuance of assessments
100. Finality of assessment or decision
Chapter 9 : Dispute Resolution
Part A : General
101. Definitions
102. Burden of proof
103. Rules for dispute resolution
Part B : Objection and appeal
104. Objection against assessment or decision
105. Forum for dispute of assessment or decision
106. Decision on objection
107. Appeal against assessment or decision
Part C : Tax board
108. Establishment of tax board
109. Jurisdiction of tax board
110. Constitution of tax board
111. Appointment of chairpersons
112. Clerk of tax board
113. Tax board procedure
114. Decision of tax board
115. Referral of appeal to tax court
Part D : Tax court
116. Establishment of tax court
117. Jurisdiction of tax court
118. Constitution of tax court
119. Nomination of president of tax court
120. Appointment of panel of tax court members
121. Appointment of registrar of tax court
122. Conflict of interest of tax court members
123. Death, retirement or incapability of judge or member
124. Sitting of tax court not public
125. Appearance at hearing of tax court
126. Subpoena of witness to tax court
127. Non-attendance by witness or failure to give evidence
128. Contempt of tax court
129. Decision by tax court
130. Order for costs by tax court
131. Registrar to notify parties of judgment of tax court
132. Publication of judgment of tax court
Part E : Appeal against tax court decision
133. Appeal against decision of tax court
134. Notice of intention to appeal tax court decision
135. Leave to appeal to Supreme Court of Appeal against tax court decision
136. Failure to lodge notice of intention to appeal tax court decision
137. Notice by registrar of period for appeal of tax court decision
138. Notice of appeal to Supreme Court of Appeal against tax court decision
139. Notice of cross-appeal of tax court decision
140. Record of appeal of tax court decision
141. Abandonment of judgment
Part F : Settlement of dispute
142. Definitions
143. Purpose of Part
144. Initiation of settlement procedure
145. Circumstances where settlement is inappropriate
146. Circumstances where settlement is appropriate
147. Procedure for settlement
148. Finality of settlement agreement
149. Register of settlements and reporting
150. Alteration of assessment or decision on settlement
Chapter 10 : Tax Liability and Payment
Part A : Taxpayers
151. Taxpayer
152. Person chargeable to tax
153. Representative taxpayer
154. Liability of representative taxpayer
155. Personal liability of representative taxpayer
156. Withholding agent
157. Personal liability of withholding agent
158. Responsible third party
159. Personal liability of responsible third party
160. Right to recovery of taxpayer
161. Security by taxpayer
Part B : Payment of tax
162. Determination of time and manner of payment of tax
163. Preservation order
164. Payment of tax pending objection or appeal
Part C : Taxpayer account and allocation of payments
165. Taxpayer account
166. Allocation of payments
Part D : Deferral of Payment
167. Instalment payment agreement
168. Criteria for instalment payment agreement
Chapter 11 : Recovery of Tax
Part A : General
169. Debt due to SARS
170. Evidence as to assessment
171. Period of limitation on collection of tax
Part B : Judgment procedure
172. Application for civil judgment for recovery of tax
173. Jurisdiction of Magistrates' Court in judgment procedure
174. Effect of statement filed with clerk or registrar
175. Amendment of statement filed with clerk or registrar
176. Withdrawal of statement and reinstitution of proceedings
Part C : Sequestration, liquidation and winding-up proceedings
177. Institution of sequestration, liquidation or winding-up proceedings
178. Jurisdiction of court in sequestration, liquidation or winding-up proceedings
Part D : Collection of tax debt from third parties
179. Liability of third party appointed to satisfy tax debts
180. Liability of financial management for tax debts
181. Liability of shareholders for tax debts
182. Liability of transferee for tax debts
183. Liability of person assisting in dissipation of assets
184. Recovery of tax debts from other persons
Part E : Assisting foreign governments
185. Tax recovery on behalf of foreign governments
Part F : Remedies with respect to foreign assets
186. Compulsory repatriation of foreign assets of taxpayer
Chapter 12 : Interest
187. General interest rules
188. Period over which interest accrues
189. Rate at which interest is charged
Chapter 13 : Refunds
190. Refunds of excess payments
191. Refunds subject to set-off and deferral
Chapter 14 : Write off or Compromise of Tax debts
Part A : General provisions
192. Definitions
193. Purpose of Chapter
194. Application of Chapter
Part B : Temporary write off of tax debt
195. Temporary write off of tax debt
196. Tax debt uneconomical to pursue
Part C : Permanent write off of tax debt
197. Permanent write off of tax debt
198. Tax debt irrecoverable at law
199. Procedure for writing off tax debt
Part D : Compromise of tax debt
200. Compromise of tax debt
201. Request by debtor for compromise of tax debt
202. Consideration of request to compromise tax debt
203. Circumstances where not appropriate to compromise tax debt
204. Procedure for compromise of tax debt
205. SARS not bound by compromise of tax debt
Part E : Records and reporting
206. Register of tax debts written off or compromised
207. Reporting by Commissioner of tax debts written off or compromised
Chapter 15 : Administrative Non-Compliance Penalties
Part A : General
208. Definitions
209. Purpose of Chapter
Part B : Fixed amount penalties
210. Non-compliance subject to penalty
211. Fixed amount penalty table
212. Reportable arrangement penalty
Part C : Percentage based penalty
213. Imposition of percentage based penalty
Part D : Procedure
214. Procedures for imposing penalty
215. Procedure to request remittance of penalty
Part E : Remedies
216. Remittance of penalty for failure to register
217. Remittance of penalty for nominal or first incidence of non-compliance
218. Remittance of penalty in exceptional circumstances
219. Penalty incorrectly assessed
220. Objection and appeal against decision not to remit penalty
Chapter 16 : Understatement Policy
Part A : Imposition of understatement penalty
221. Definitions
222. Understatement penalty
223. Understatement penalty percentage table
224. Objection and appeal against imposition of understatement penalty
Part B : Voluntary disclosure programme
225. Definitions
226. Qualification of person subject to audit or investigation for voluntary disclosure
227. Requirements for valid voluntary disclosure
228. No-name voluntary disclosure
229. Voluntary disclosure relief
230. Voluntary disclosure agreement
231. Withdrawal of voluntary disclosure relief
232. Assessment or determination to give effect to agreement
233. Reporting of voluntary disclosure agreements
Chapter 17 : Criminal Offences
234. Criminal offences relating to non-compliance with tax Acts
235. Evasion of tax and obtaining undue refunds by fraud or theft
236. Criminal offences relating to secrecy provisions
237. Criminal offences relating to filing return without authority
238. Jurisdiction of courts in criminal matters
Chapter 18 : Registration of Tax Practitioners and Reporting of Unprofessional Conduct
239. Definitions
240. Registration of tax practitioners
240A. Recognition of controlling bodies
241. Complaint to controlling body of tax practitioner
242. Disclosure of information regarding complaint and remedies of taxpayer
243. Complaint considered by controlling body
Chapter 19 : General Provisions
244. Deadlines
245. Power of Minister to determine date for submission of returns and payment of tax
246. Public officers of companies
247. Company address for notices and documents
248. Public officer in event of liquidation or winding-up or business rescue
249. Default in appointing public officer or address for notices or documents
250. Authentication of documents
251. Delivery of documents to persons other than companies
252. Delivery of documents to companies
253. Documents delivered deemed to have been received
254. Defect does not affect validity
255. Rules for electronic communication
256. Tax clearance certificate
257. Regulations by Minister
Chapter 20 : Transitional Provisions
258. New taxpayer reference number
259. Appointment of Tax Ombud
260. Provisions relating to secrecy
261. Public officer previously appointed
262. Appointment of chairpersons of tax board
263. Appointment of members of tax court
264. Continuation of tax board, tax court and court rules
265. Continuation of appointment to a post or office or delegation by Commissioner
266. Continuation of authority to audit
267. Conduct of inquiries and execution of search and seizure warrants
268. Application of Chapter 15
269. Continuation of authority, rights and obligations
270. Application of Act to prior or continuing action
271. Amendment of legislation
272. Short title and commencement
Schedules
Schedule 1 : Section 271
Regulations
Listing the Organs of State or Institutions to which a Senior SARS Official may lawfully disclose specified information
Notice No. R. 160 of 2016
Schedule - List of organs of state or entities
[Repealed] OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
Notice No. R. 210 of 2016
Preamble
Section I : General Reporting Requirements
Section II : General Due Diligence Requirements
Section III : Due Diligence for Pre-existing Individual Accounts
Section IV : Due Diligence for New Individual Accounts
Section V : Due Diligence for Pre-existing Entity Accounts
Section VI : Due Diligence for New Entity Accounts
Section VII : Special Due Diligence Rules
Section VIII : Defined Terms
Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information
Section X : Effective Implementation
Annexes
Annex I : Non-Reporting Financial Institutions
Annex II : Excluded Accounts
Specifying the Country-By-Country Reporting Standard for Multinational Enterprises
Notice No. R. 1598 of 2016
Preamble
Article 1 : Definitions
Article 2 : Filing Obligation
Article 3 : Notification
Article 4 : Country-by-Country Report
Article 5 : Time for filing
Article 6 : Use and Confidentiality of Country-by-Country Report Information
Article 7 : Effective Date
OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters
Notice No. R. 1070 of 2020
Preamble
Section I : General Reporting Requirements
Section II : General Due Diligence Requirements
Section III : Due Diligence for Pre-existing Individual Accounts
Section IV : Due Diligence for New Individual Accounts
Section V : Due Diligence for Pre-existing Entity Accounts
Section VI : Due Diligence for New Entity Accounts
Section VII : Special Due Diligence Rules
Section VIII : Defined Terms
Section IX : Complementary Reporting and Due Diligence Rules for Financial Account Information
Section X : Effective Implementation
Section XI : Mandatory Disclosure Rules
Annexes
Annex I : Non-Reporting Financial Institutions
Annex II : Excluded Accounts
Notices
[Repealed] Method of Payment of Tax Prescribed in terms of the Tax Administration Act, 2011 (Act No. 28 of 2011)
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)
Notice No. 508 of 2014
1. General
2. Persons required to keep certain records, books of account or documents
3. Form of records, books of account or documents
Returns to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 509 of 2014
1. General
2. Reporting financial institution required to submit third party returns
3. Date for submitting return
4. Alternative arrangements with SARS
[Repealed] Notice of Address 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, 20
Notice No. 295 of 2015
A. General
B. Delivery to the South African Revenue Service under ...
C. Clerk of the tax board
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 of 2015
1. General
2. Incidences subject to fixed amount penalty
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)
Notice No. 1196 of 2015
Public Notice Listing Arrangements for Purposes of Sections 35(2) and 36(4) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 140 of 2016
1. General
2. Reportable arrangements
3. Excluded arrangements under section 36(4) of the Tax Administration Act, 2011
Method of Payment of Tax Prescribed in Terms of Section 162(2) of the Tax Administration Act, 2011 (Act no. 28 of 2011) : Notice No. 437
Notice No. 437 of 2016
Duty to Keep the Records, Books of Account or Documents in Terms of Section 29 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 1334 of 2016
1. General
2. Persons required to keep specified records, books of account or documents
3. Records, books of account or documents to be kept in respect of structure and operations
4. Records, books of account or documents to be kept in respect of transactions
5. Persons otherwise required to keep records, books of account or documents
6. Records kept by connected persons
7. Alternative arrangements with SARS
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(1) and 211 of the Act
Notice No. 193 of 2017
1. General
2. Incidences subject to fixed amount penalty
Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 547 of 2017
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be finished
5. Form of income tax returns to be submitted
6. Manner of submission of income tax returns
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 of 2017
1. General
2. Persons required to submit returns and form of returns
3. Due date for submitting a return
4. Manner of submitting a return
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(1) and 211 of the Act
Notice No. 480 of 2018
Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Aministration Act, that are subject to a Fixed Amount Penalty in accordance with section 210 and 211 of the Act
Notice No. 1372 of 2018
1. General
2. Incidence subject to fixed amount penalty
Returns to be submitted by a person in terms of section 25 of the Tax Adminstration Act, 2011 (Act No. 28 of 2011)
Notice 342 of 2019
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be furnished
5. Form of income tax returns to be submitted
6. Manner of submission of income tax returns
Returns to be submitted by a person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 741 of 2020
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be furnished
5. Form of income tax returns to be submitted
6. Manner of submission of income tax returns
Extension of deadline to file country by country returns in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
[Repealed] Notice No. 1236 of 2020
Notice No. 100 of 2021
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 Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 58 of 2021
Application and cost recovery fees for binding private rulings and binding class rulings in terms of Section 81(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 299 of 2021
1. General
2. Application Fees
3. Cost Recovery Fees
4. Commencement
Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 419 of 2021
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be furnished
5. Form of income tax returns to be submtted
6. Manner of submission of income tax returns
[Withdrawn] Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Act Administration Act 2011 (Act No. 28 of 2011) that are subject to a Fixed Amount Penalty in accordance with Section 210 and 211 of the Act
Notice No. 1461 of 2021
1. General
2. Incidences of non-compliance subject to fixed amount penalty
Extension of Due Date for Income Tax Returns relating to certain persons in terms of Section 25(7) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 1530 of 2021
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 and 211 of the Act
Notice No. 1531 of 2021
1. General
2. Incidences of non-compliance subject to a fixed amount penalty
Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 2130 of 2022
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be furnished
5. Form of income tax returns to be submitted
6. Manner of submission of income tax returns
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
Notice No. 2200 of 2022
1. General
2. Communication of changes in particulars
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 Tax Admiistration Act, 2011 (
Notice No. 3135 of 2023
1. General
2. Dispute process
3. Tax board appeals
4. Notices to SARS and applications to the tax court in terms of rule 52 or rule 56 of Part F of the rules must be made electronically to the applicable address below, alternatively at the physical address listed, upon both SARS and the registrar of the t
5. Tax court appeals
6. Registrar of the tax court
7. Exclusions
Notice of Address of Service specified by the Commissioner in terms of Section 11(5) of the Tax Administration Act, 2011 (Act No. 28 of 2011) with regard to any Notice or Process by which Legal Proceedings are instituted
Notice No. 3136 of 2023
Schedule
Returns to be submitted by a Person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 3540 of 2023
1. General
2. Persons who must submit an income tax return
3. Persons not required to submit an income tax return
4. Periods within which income tax returns must be furnished
5. Form of income tax returns to be submitted
6. Manner of submission of income tax returns
Returns of Information to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 3631 of 2023
1. General
2. Persons required to submit third party returns
3. Returns required to be submitted
4. Due date for submitting a third party return
5. Manner of submitting a third party return
6. Alternative arrangements with SARS
Rules
[Repealed] Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 550 of 2014
Part A : General provisions
1. Definitions
2. Prescribed form and manner and date of delivery
3. Office of cleark of tax board and registrar of tax court
4. Extension of time periods
5. Index and pagination of documents
Part B : Reasons for assessment, objection , appeal and test cases
6. Reasons for assessment
7. Objection against assessment
8. Request for substantiating documents...
9. Decision on objection
10. Appeal against assessment
11. Appeal to tax board or tax court
12. Test cases
Part C : Alternative dispute resolution
13. Notice of alternative dispute resolution
14. Reservation of rights
15. Period of alternative dispute resolution
16. Appointment of facilitator
17. Conduct of facilitator
18. Conflict of interest of facilitator
19. Determination and termination of proceedings...
20. Proceedings before facilitator
21. Recommendation by facilitator
22. Confidentiality of proceedings
23. Resolution of dispute by agreement
24. Resolution of dispute by settlement
25. Termination of proceedings
Part D : Procedures of tax board
26. Set down of appeal before tax board
27. Subpoenas and dossier to tax board
28. Procedures in tax board
29. Referral of appeal from tax board to tax court
30. Reasons for non-appearance at tax board hearing
Part E : Procedures of tax court
31. Statement of grounds of assessment...
32. Statement of grounds of appeal
33. Reply to statement of grounds of appeal
34. Issues in appeal
35. Amendments of statements
36. Discovery of documents
37. Notice of expert witness
38. Pre-trial conference
39. Set down of appeal for hearing before tax court
40. Dossier to tax court
41. Places at which tax court sits
42. Procedures not covered by Act and rules
43. Subpoena of witnesses to tax court
44. Procedures in tax court
45. Postponement or removal of case from roll
46. Withdrawal or concession of appeal or application
47. Costs
48. Witness fees
49. Request for recordings
Part F : Applications on notice
50. Procedures under this Part
51. Application provided for in Act
52. Application provided for under rules
53. Application against decision by chairperson...
54. Application for withdrawal of chairperson of tax board
55. Application for withdrawal of member of tax court
56. Application for default judgment...
57. Notice of motion and founding affidavit
58. Address and due date
59. Set down for hearing where no intention to oppose
60. Notice of intention to oppose and answering affidavit
61. Replying affidavit
62. Set down for hearing where no answering affidavit
63. Application for set down by respondent
64. Judgment by tax court
Part G : Transitional arrangements
65. Definitions
66. Application of rules to prior or continuing action
67. Applications of new procedures
68. Completion of time periods
Rules for Electronic Communication Prescribed under section 255(1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)
Notice No. 644 of 2014
1. Definitions
2. General
3. Delivery and receipt of an electronic communication
4. Provision of SARS electronic filing services
5. SARS electronic filing service registration
6. User ID and access code
7. Electronic signature
8. Security
9. Record retention by an electronic communicator
Rules promulgated under Section 103 of the Tax Administration Act, 2011 (Act No. 28 of 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 S
Notice No. R. 3146 of 2023
Part A : General provisions
1. Definitions
2. Prescribed form and manner and date of delivery
3. Office of clerk of tax board and registrar of tax court
4. Extension of time periods
5. Index and pagination of documents
Part B : Reason for assessment, objection, appeal and test cases
6. Reasons for assessment
7. Objection against assessment
8. Request for substantiating documents after objection lodged
9. Decision on objection
10. Appeal against assessment
11. Appeal to tax board or tax court
12. Test cases
Part C : Alternative dispute resolution
13. Notice of alternative dispute resolution
14. Reservation of rights
15. Period of alternative dispute resolution
16. Appointment of facilitator
17. Conduct of facilitator
18. Conflict of interest of facilitator
19. Determination and termination of proceedings by facilitator
20. Proceedings before facilitator
21. Recommendation by facilitator
22. Confidentiality of proceedings
23. Resolution of dispute by agreement
24. Resolution of dispute by settlement
25. Termination of proceedings
Part D : Procedures of tax board
26. Set down of appeal before tax board
27. Subpoenas and dossier to tax board
28. Procedures in tax board
29. Referral of appeal from tax board to tax court
30. Reasons for non-appearance at tax board hearing
Part E : Procedures of tax court
31. Statement of grounds of assessment and opposing appeal
32. Statement of grounds of appeal
33. Reply to statement of grounds of opposing appeal
34. Issues in appeal
35. Amendments of statements
36. Discovery of documents
37. Notice of expert witness
38. Pre-trial conference
39. Set down of appeal for hearing before tax court
40. Dossier to tax court
41. Places at which tax court sits
42. Procedures not covered by Act and rules
43. Subpoena of witnesses to tax court
44. Procedures in tax court
45. Postponement or removal of case from roll
46. Withdrawal or concession of appeal or application
47. Costs
48. Witness fees
49. Request for recordings
Part F : Applications on notice
50. Procedures under this Part
51. Application provided for in Act or rules
52. Application provided for under rules
53. Application against decision by chairperson of tax board
54. Application for withdrawal of chairperson of tax board
55. Application for withdrawal of member of tax court
56. Application for default judgment in the event of non-compliance with rules
57. Notice of motion and founding affidavit
58. Address and due date
59. Set down for hearing where no intention to oppose
60. Notice of intention to oppose and answering affidavit
61. Replying affidavit
62. Set down for hearing where no answering affidavit
63. Application for set down by respondent
64. Judgment by tax court
Part G : Transitional arrangements
65. Definitions
66. Application of rules to prior or continuing action
67. Applications of new procedures
68. Completion of time periods
"representative taxpayer"
has the meaning assigned in
section 153(1)
;
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