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

Chapter 16 : Understatement Penalty

Part B : Voluntary disclosure programme

228. No-name voluntary disclosure


A senior SARS official may issue a non-binding private opinion, as defined in section 75, as to a person's eligibility for relief under this Part, if the person provides sufficient information to do so, which information need not include the identity of any party to the "default".