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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)]