Housing Development Agency Act, 2008
R 385
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)13. General provisions with regard to information, documents or things |
| (1) | For the purposes of this section and sections 14, 15, 16 and 17 — |
"administration of this Act" means the—
| (a) | obtaining of full information in relation to every change in beneficial ownership in any security; |
| (b) | ascertaining of the correctness of any return, financial statement, document, declaration of facts or valuation; |
| (c) | determination of the liability of any person for any tax and any interest or penalty in relation thereto leviable under this Act; |
| (d) | collecting of any such liability; |
| (e) | ascertaining whether an offence in terms of this Act has been committed; |
| (f) | ascertaining whether a person has, other than in relation to a matter contemplated in paragraphs (a), (b), (c), (d) and (e) of this definition, complied with the provisions of this Act; |
| (g) | enforcement of any of the Commissioner's remedies under this Act to ensure that any obligation imposed upon any person by or under this Act, is complied with; and |
| (h) | performance of any other administrative function which is necessary for the carrying out of this Act; |
"authorisation letter" means a written authorisation granted by the Commissioner, or any chief director, receiver of revenue or chief-revenue inspector under the control, direction or supervision of the Commissioner, to an officer to inspect, audit, examine or obtain, as contemplated in section 15, any information, documents or things;
"documents" includes any document, book, security, record, account, deed, plan, instrument, trade list, stock list, brokers note, affidavit, certificate, photograph, map, drawing and any printout of information generated, sent, received, stored, displayed or processed by electronic means;
"information" includes any electronic representations of information in any form.
"judge" means a judge of the High Court and includes a judge in chambers;
"officer" means an officer contemplated in section 3(1) of the Income Tax Act, 1962 (Act No. 58 of 1962);
"premises" includes any building, premises, aircraft, vehicle, vessel or place;
"thing" includes any corporeal or incorporeal thing and any document relating thereto;
"warrant" means a written authorisation issued by a judge to search for and seize any information, documents or thing under section 17.
| (2) | For the purposes of sections 14, 15, 16 and 17, where any information, documents or things are not in one of the official languages, the Commissioner or any officer may by notice in writing require the person liable for the tax or, on such person's default, any other person, to produce, within a reasonable period, a translation thereof in one of the official languages determined by the Commissioner or such officer. |
| (3) | Any translation referred to in subsection (2) shall be— |
| (a) | produced at such time and premises as may be specified by the Commissioner or any officer; and |
| (b) | prepared and certified by a sworn translator or another person approved by the Commissioner or such officer. |
| (4) | For the purposes of sections 16 and 17, the Commissioner may delegate the powers vested in him or her by those sections, to any other officer. |
