Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 4 : Returns and Records
Part A : General
27. Other returns required
|(1)||A senior SARS official may require a person to submit further or more detailed returns regarding any matter for which a return under section 25 or 26 is required or prescribed by a tax Act.|
|(2)||A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must contain the information prescribed by the official and must be a full and true return.|
[Section 27 substituted by section 36 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
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