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Tax Administration Act, 2011

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To provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible.

 

Last update: January 2016


Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996


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Latest Developments:

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Government Gazette 39668, Notice No. R. 160, Regulation for Purposes of Section 70(4) of the Tax Administration Act, 2011 (Act No. 28 of 2011) Promulgated under Section 257 of the Act, Listing the Organs of State or Institutions to which a Senior SARS Official may Lawfully Disclose Specified Information, dated 9 February 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011), has been amended by Government Gazette 39586, Notice No. 20, Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015), dated 8 January 2016.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Government Gazette 39490, Notice No. 1196 of 2015, 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), dated 17 December 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by 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, Government Gazette 38983, dated 10 July 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Notice of Addresses 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, 2011 (Act No. 28 of 2011), Notice No. 295, Government Gazette 38666, dated 31 March 2015.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014), Government Gazette 38406, Notice No. 22, dated 20 January 2015.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by Returns to Be Submitted by Third Parties in Terms of Section 26 of the Tax Administration act, 2011 (Act No. 28 of 2011), Government Gazette 37778, Notice No. 509, dated 27 June 2014.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by 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), Government Gazette 37778, Notice No. 508, dated 27 June 2014.

 

The Tax Administration Act, 2011, (Act No. 28 of 2011) has been amended by Method of Payment of Tax Prescribed in Terms of Section 162(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011), Government Gazette 37690, Notice No. 415, dated 30 May 2014.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been updated by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been amended by the Employment Tax Incentive Act, 2013 (Act No. 26 of 2013), Government Gazette 37185 dated 18 December 2013.

 

The Tax Administration Act, 2011 (Act No. 28 of 2011) has been added to the site, Government Gazette 35491, dated 13 July 2012.