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

Chapter 2 : General Administration Provisions

Part A : In general

2. Purpose of Act


The purpose of this Act is to ensure the effective and efficient collection of tax by—

(a) aligning the administration of the tax Acts to the extent practically possible;
(b) prescribing the rights and obligations of taxpayers and other persons to whom this Act applies;
(c) prescribing the powers and duties of persons engaged in the administration of a tax Act; and
(d) generally giving effect to the objects and purposes of tax administration.