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

Chapter 4 : Returns and Records

Part A : General

25. Submission of return


(1) A person required under a tax Act or by the Commissioner to submit or who voluntarily submits a return must do so—
(a) in the prescribed form and manner; and
(b) by the date specified in the tax Act or, in its absence, by the date specified by the Commissioner in the public notice requiring the submission.

[Section 25(1) substituted by section 34 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]


(2) A return must contain the information prescribed by a tax Act or the Commissioner and be a full and true return.


(3) A return must be signed by the taxpayer or by the taxpayer’s duly authorized representative and the person signing the return is regarded for all purposes in connection with a tax Act to be cognisant of the statements made in the return.


(4) Non-receipt by a person of a return form does not affect the obligation to submit a return.


(5) SARS may, prior to the issue of an original assessment by SARS, request a person to submit an amended return to correct an undisputed error in a return.


(6) SARS may extend the time period for filing a return in a particular case, in accordance with procedures and criteria in policies published by the Commissioner.


(7) The Commissioner may also extend the filing deadline generally or for specific classes of persons by public notice.


(8) An extension under subsection (6) or (7) does not affect the deadline for paying the tax.