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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 4 : Returns and Records

Part A : General

26. Third party returns

 

(1) The Commissioner may by public notice, at the time and place and by the due date specified, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date specified in the notice.

[Section 26(1) substituted by section 35 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]

 

(2) A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must—
(a) contain the information prescribed by the Commissioner;
(b) be a full and true return; and
(c) for the purposes of providing the information required in the return, comply with the due diligence requirements as may be prescribed in a tax Act, an international tax agreement, an international standard or by the Commissioner in a public notice consistent with the international tax agreement or the international tax standard.

[Section 26(2) substituted by section 38(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

(3) The Commissioner may, by public notice, require a person to apply to register as a person required to submit a return under this section, an international tax agreement or an international tax standard.

[Section 26(3) substituted by section 38(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

(4) If, in order to submit a return under subsection (1) and to comply with the requirements of this section, a person requires information, a document or thing from another person, the other person must provide the information, document or thing so required within a reasonable time.

[Section 26(3) substituted by section 38(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

[Section 26 substituted by section 41 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]