Housing Development Agency Act, 2008
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart A : General27. 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)]
