Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 2 : General Administration Provisions
Part A : In general
4. Application of Act
|(1)||This Act applies to every person who is liable to comply with a provision of a tax Act (whether personally or on behalf of another person) and binds SARS.|
|(2)||If this Act is silent with regard to the administration of a tax Act and it is specifically provided for in the relevant tax Act, the provisions of that tax Act apply.|
|(3)||In the event of any inconsistency between this Act and another tax Act, the other Act prevails.|
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