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Tax Administration Act, 2011

by , 19 August 2014
Tax Administration Act as per the GOVERNMENT GAZETTE, 4 JULY 2012

GENERAL EXPLANATORY NOTE:

 
[                                ]        Words in bold type in square brackets indicate omissions from existing enactments.
                                           Words  underlined  with  a  solid  line  indicate  insertions  in existing enactments.
 
 
 

 
 
 
 
 

(English text signed by the President) (Assented to 2 July 2012)
 

 
ACT

To provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible; to determine the powers and duties of the South African Revenue Service and officials; to provide for the delegation of powers by the Commissioner; to provide for the authority to act in legal proceedings; to determine the powers and duties of the Minister of Finance; to provide for the establishment of the office of the Tax Ombud; to determine the powers and duties of the Tax Ombud; to provide for registration requirements; to provide for the submission of returns and the duty to keep records; to provide for reportable arrangements; to provide for the request for information; to provide for the carrying out of an audit or investigation by the South African Revenue Service; to provide for inquiries; to provide for powers of the South African Revenue Service to carry out searches and seizures; to provide for the confidentiality of information; to provide for the South African Revenue Service to issue advance rulings; to make provision in respect of tax assessments; to provide for dispute resolution; to make provision for the payment of tax; to provide for the recovery of tax; to provide for the South African Revenue Service to recover interest on outstanding tax debts; to provide for the refund of excess payments; to provide for the write-off and compromise of tax debts; to provide for the imposition and remittance of administrative non-compliance penalties; to provide for the imposition of understatement penalties; to provide for a voluntary disclosure programme; to provide for criminal offences and sanctions; to provide for the reporting of unprofessional conduct by tax practitioners; and to provide for matters connected therewith.

 

 
 
 
ALGEMENE VERDUIDELIKENDE NOTA:
 
[                                ]        Woorde in vet druk tussen vierkantige hake dui skrappings uit bestaande verordenings aan.
                                           Woorde met 'n volstreep daaronder dui invoegings in bestaande verordenings aan.
 
 
 

 
 
 
 
 

(Engelse teks deur die President geteken) (Goedgekeur op 2 Julie 2012)
 

 
 
WET

Om voorsienng te maak vir die effektiewe en doeltreffende invordering van belasting; om voorsiening te maak vir die inlynstelling van die administratiewe bepalings van belastingwette en die konsolidasie van die bepalings in een stuk wetgewing, tot die mate prakties moontlik; om die bevoegdhede en pligte van die Suid-Afrikaanse Inkomstediens en amptenare te bepaal; om voorsiening te maak vir die delegasie van bevoegdhede deur die Kommissaris; om voorsiening te maak vir die magtiging om in regsgedinge op te tree; om die bevoegdhede en pligte van die Minister van Finansies te bepaal; ten einde vir die daarstelling van die kantoor van die Belastingombud voorsiening te maak; ten einde die bevoegdhede en pligte van die Belastingombud te bepaal; ten einde vir registrasievereistes voorsiening te maak; ten einde vir die indiening van opgawes en die verpligting om rekords te hou, voorsiening te maak; ten einde vir rapporteerbare reëlings voorsiening te maak; ten einde vir die versoek om inligting voorsiening te maak; ten einde vir die uitvoer van 'n oudit of ondersoek deur die Suid-Afrikaanse Inkomstediens voorsiening te maak; ten einde vir ondervraging voorsiening te maak; ten einde vir bevoegdhede van die Suid-Afrikaanse Inkomstediens om deursoekings en beslagleggings uit te voer, voorsiening te maak; ten einde vir die vertroulikheid van inligting voorsiening te maak; ten einde vir die uitreik van voorafbeslissings deur die Suid-Afrikaanse Inkomstediens voorsiening te maak; ten einde vir belastingaanslae voorsiening te maak; ten einde vir geskilbeslegting voorsiening te maak; ten einde vir die betaling van belasting voorsiening te maak; ten einde vir die invordering van belasting voorsiening te maak; ten einde voorsiening te maak vir die Suid-Afrikaanse Inkomstediens om rente op uitstaande belastingskulde te vorder; ten einde vir die terugbetaling van oorbetalings voorsiening te maak; ten einde vir die afskrywing of toegewing van belastingskulde voorsiening te maak; ten einde vir die oplegging of kwytskelding van administratiewe nienakomingsboetes voorsiening te maak; ten einde vir die oplegging van onderstellingsboetes voorsiening te maak; ten einde vir 'n vrywillige blootleggingsprogram voorsiening te maak; ten einde vir strafregtelike misdrywe en strawwe voorsiening te maak; ten einde vir die rapportering van onprofessionele gedrag deur belastingpraktisyns voorsiening te maak; en ten einde vir aangeleenthede wat daarmee verband hou, voorsiening te maak.

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:—

ARRANGEMENT OF SECTIONS

 
Sections
 

CHAPTER 1                                                                       5

DEFINITIONS
1.             Definitions

CHAPTER 2

GENERAL ADMINISTRATION PROVISIONS

 

 
 
 
 
2.             Purpose of Act
3.             Administration of tax Acts
4.             Application of Act
5.             Practice generally prevailing

Part A                                                                          10

In general

15

 

Part B
Powers and duties of SARS and SARS officials
6.             Powers and duties
7.             Conflict of interest
8.             Identity cards                                                                                                                     20
9.             Decision or notice by SARS
Part C Delegations
10.          Delegations by the Commissioner
Part D                                                                           25
 

Authority to act in legal proceedings

 
11.          Legal proceedings on behalf of Commissioner
12.          Right of appearance in proceedings
 

Part E

 
Powers and duties of Minister                                                      30
 
13.          Powers and duties of Minister
14.          Power of Minister to appoint Tax Ombud
 

Part F

 
Powers and duties of Tax Ombud
 
15.          Office of Tax Ombud                                                                                                       35
16.          Mandate of Tax Ombud
17.          Limitations on authority
18.          Review of complaint
19.          Reports by Tax Ombud
20.          Resolution and recommendations                                                                                 40

 

 
 
 

D

AAR WORD BEPAAL deur die Parlement van die Republiek van Suid-Afrika, soos volg:—
 

INDELING VAN ARTIKELS

 
Artikels
 

HOOFSTUK 1                                                                     5

WOORDOMSKRYWING

1.             Woordomskrywing

HOOFSTUK 2

ALGEMENE ADMINISTRATIEWE BEPALINGS

Deel A                                                                          10
 

Algemene bepalings

 
2.             Doel van Wet
3.             Administrasie van Belastingwette
4.             Toepassing van Wet
5.             Algemeen heersende praktyk                                                                                          15
 

Deel B

 
Bevoegdhede en pligte van SAID en SAID-amptenare
 
6.             Bevoegdhede en pligte
7.             Botsing van belange
8.             Identiteitskaarte                                                                                                                     20
9.             Beslissing of kennisgewing deur SAID
 

Deel C Delegasies

10.          Delegasies deur die Kommissaris
 
Deel D                                                                           25
 

Magtiging om in regsgedinge op te tree

 
11.          Regsgedinge namens die Kommissaris
12.          Reg op verskyning in gedinge
 

Deel E

 
Bevoegdhede en pligte van Minister                                                30
 
13.          Bevoegdhede en pligte van Minister
14.          Bevoegdheid van Minister om Belastingombud aan te stel
 

Deel F

 
Bevoegdhede en pligte van Belastingombud
 
15.          Kantoor van Belastingombud                                                                                        35
16.          Mandaat van Belastingombud
17.          Beperkings op gesag
18.          Oorweging van klagte
19.          Verslae deur Belastingombud
20.          Oplossing en aanbevelings                                                                                               40

 

 
 
 
21.          Confidentiality
 

CHAPTER 3 REGISTRATION

22.          Registration requirements
23.          Communication of changes in particulars                                                                     5
24.          Taxpayer reference number
 

CHAPTER 4 RETURNS AND RECORDS

Part A

 
General                                                                            10
 
25.          Submission of return
26.          Third party returns
27.          Other returns required
28.          Statement concerning accounts
29.          Duty to keep records                                                                                                         15
30.          Form of records kept or retained
31.          Inspection of records
32.          Retention period in case of audit, objection or appeal
33.          Translation
 
Part B                                                                           20
 

Reportable arrangements

 
34.          Definitions
35.          Reportable arrangements
36.          Excluded arrangements
37.          Disclosure obligation                                                                                                         25
38.          Information to be submitted
39.          Reportable arrangement reference number
 

CHAPTER 5    INFORMATION GATHERING

Part A                                                                           30
 

General rules for inspection, verification, audit and criminal investigation

 
40.          Selection for inspection, verification or audit
41.          Authorisation for SARS official to conduct audit or criminal investigation
42.          Keeping taxpayer informed
43.          Referral for criminal investigation                                                                                 35
44.          Conduct of criminal investigation
 

Part B

 
Inspection, request for relevant material, audit and criminal investigation
 
45.          Inspection
46.          Request for relevant material                                                                                         40
47.          Production of relevant material in person
48.          Field audit or criminal investigation
49.          Assistance during field audit or criminal investigation

 

 
 
 
21.          Vertroulikheid
 

HOOFSTUK 3 REGISTRASIE

22.          Registrasievereistes
23.          Kommunikasie van veranderinge in besonderhede                                                      5
24.          Belastingpligtige-verwysingsnommer
 

HOOFSTUK 4 OPGAWES EN REKORDS

Deel A

 
Algemeen                                                                          10
 
25.          Indien van opgawe
26.          Derdepartyopgawes
27.          Ander opgawes vereis
28.          Verklaring met betrekking tot rekeninge
29.          Plig om rekords te hou                                                                                                      15
30.          Vorm van rekords gehou of bewaar
31.          Inspeksie van rekords
32.          Bewaringstydperk in geval van oudit, beswaar of appèl
33.          Vertaling
 
Deel B                                                                           20
 

Rapporteerbare reëlings

 
34.          Woordomskrywing
35.          Rapporteerbare reëlings
36.          Uitgeslote reëlings
37.          Openbaarmakingsverpligting                                                                                                  25
38.          Inligting wat verskaf moet word
39.          Rapporteerbare reëling verwysingsnommer
 

HOOFSTUK 5 VERKRYGING VAN INLIGTING

Deel A                                                                           30
 

Algemene reëls vir inspeksie, verifikasie, oudit en strafregtelike ondersoek

 
40.          Keuse vir inspeksie, verifikasie of oudit
41.          Magtiging vir SAID-amptenaar om oudit of strafregtelike ondersoek uit te voer
42.          Inlig van belastingpligtige
43.          Verwysing vir strafregtelike ondersoek                                                                          35
44.          Uitvoer van strafegtelike ondersoek
 

Deel B

 
Inspeksie, aanvra van tersaaklike materiaal, oudit en strafregtelike ondersoek
 
45.          Inspeksie
46.          Aanvra van tersaaklike materiaal                                                                                 40
47.          Persoonlike voorlegging van tersaaklike materiaal
48.          Ter plaatse oudit of strafregtelike ondersoek
49.          Bystand tydens ter plaatse oudit of strafregtelike ondersoek

 

 
 
 

Part C Inquiries

50.          Authorisation for inquiry
51.          Inquiry order
52.          Inquiry proceedings                                                                                                             5
53.          Notice to appear
54.          Powers of presiding officer
55.          Witness fees
56.          Confidentiality of proceedings
57.          Incriminating evidence                                                                                                     10
58.          Inquiry not suspended by civil or criminal proceedings
 

Part D Search and seizure

59.          Application for warrant
60.          Issuance of warrant                                                                                                          15
61.          Carrying out search
62.          Search of premises not identified in warrant
63.          Search without warrant
64.          Legal professional privilege
65.          Person's right to examine and make copies                                                                 20
66.          Application for return of seized relevant material or costs of damages
 

CHAPTER 6 CONFIDENTIALITY OF INFORMATION

67.          General prohibition of disclosure
68.          SARS confidential information and disclosure                                                           25
69.          Secrecy of taxpayer information and general disclosure
70.          Disclosure to other entities
71.          Disclosure in criminal, public safety or environmental matters
72.          Self-incrimination
73.          Disclosure to taxpayer of own record                                                                            30
74.          Publication of names of offenders
 

CHAPTER 7 ADVANCE RULINGS

75.          Definitions
76.          Purpose of advance rulings                                                                                             35
77.          Scope of advance rulings
78.          Private rulings and class rulings
79.          Applications for advance rulings
80.          Rejection of application for advance ruling
81.          Fees for advance rulings                                                                                                  40
82.          Binding effect of advance rulings
83.          Applicability of advance rulings
84.          Rulings rendered void
85.          Subsequent changes in tax law
86.          Withdrawal or modification of advance rulings                                                          45
87.          Publication of advance rulings
88.          Non-binding private opinions
89.          General rulings
90.          Procedures and guidelines for advance rulings

 

 
 
 

Deel C Ondervragings

50.          Magtiging vir ondervraging
51.          Ondervragingsbevel
52.          Ondervragingsverrigtinge                                                                                                   5
53.          Kennisgewing om te verskyn
54.          Bevoegdhede van voorsittende beampte
55.          Getuiefooie
56.          Vertroulikheid van verrigtinge
57.          Inkriminerende getuienis                                                                                                  10
58.          Ondervraging nie opgeskort weens siviele of strafregtelike verrigtinge
 

Deel D Deursoeking en beslaglegging

59.          Aansoek om lasbrief
60.          Uitreik van lasbrief                                                                                                            15
61.          Uitvoer van deursoeking
62.          Deursoeking van perseel nie in lasbrief geïdentifiseer
63.          Deursoeking sonder lasbrief
64.          Regsprofessionele privilegie
65.          Reg van persoon om inligting waarop beslag gelê is te ondersoek en afskrifte     20
te maak
66.          Aansoek om teruggawe van tersaaklike materiaal waarop beslag gelê is of betaling van skade
 

HOOFSTUK 6

 
VERTROULIKHEID VAN INLIGTING                                              25
 
67.          Algemene verbod op openbaarmaking
68.          SAID vetroulike inligting en openbaarmaking
69.          Geheimhouding van belastingpligtige-inligting en algemene openbaarmaking
70.          Openbaarmaking aan ander entiteite
71.          Openbaarmaking  in  strafregtelike,  openbare  veiligheids-,  of  omgewings-  30 aangeleenthede
72.          Selfinkriminering
73.          Openbaarmaking aan belastingpligtige van eie rekord
74.          Publikasie van name van oortreders
 
HOOFSTUK 7                                                                   35
 

VOORAFBESLISSINGS

 
75.          Woordomskrywing
76.          Doel van voorafbeslissings
77.          Omvang van voorafbeslissings
78.          Privaatbeslissings en klasbeslissings                                                                               40
79.          Aansoeke om voorafbeslissings
80.          Verwerping van aansoek om voorafbeslissing
81.          Fooie vir voorafbeslissings
82.          Bindende effek van voorafbelissings
83.          Toepassing van voorafbeslissings                                                                                  45
84.          Beslissings nietig gemaak
85.          Latere veranderinge in belastingreg
86.          Terugtrekking of wysiging van voorafbeslissings
87.          Publikasie van voorafbeslissings
88.          Nie-bindende privaatmenings                                                                                         50
89.          Bindende algemene beslissings
90.          Prosedures en riglyne vir voorafbeslissings

 

CHAPTER 8 ASSESSMENTS

50.          Original assessments
51.          Additional assessments
52.          Reduced assessments                                                                                                         5
53.          Jeopardy assessments
54.          Estimation of assessments
55.          Notice of assessment
56.          Recording of assessments
57.          Withdrawal of assessments                                                                                             10
58.          Period of limitations for issuance of assessments
59.          Finality of assessment or decision
 

CHAPTER 9 DISPUTE RESOLUTION

Part A                                                                           15
 

General

 
60.          Definitions
61.          Burden of proof
62.          Rules for dispute resolution
 
Part B                                                                           20
 

Objection and appeal

 
63.          Objection against assessment or decision
64.          Forum for dispute of assessment or decision
65.          Decision on objection
66.          Appeal against assessment or decision                                                                         25
 

Part C Tax board

67.          Establishment of tax board
68.          Jurisdiction of tax board
69.          Constitution of tax board                                                                                                30
70.          Appointment of chairpersons
71.          Clerk of tax board
72.          Tax board procedure
73.          Decision of tax board
74.          Referral of appeal to tax court                                                                                       35
 

Part D Tax court

75.          Establishment of tax court
76.          Jurisdiction of tax court
77.          Constitution of tax court                                                                                                 40
78.          Nomination of president of tax court
79.          Appointment of panel of tax court members
80.          Appointment of registrar of tax court
81.          Conflict of interest of tax court members
82.          Death, retirement or incapability of judge or member                                               45
83.          Sitting of tax court not public
84.          Appearance at hearing of tax court

 

 
 
 

HOOFSTUK 8 AANSLAE

91.          Oorspronklike aanslae
92.          Addisionele aanslae
93.          Verminderde aanslae                                                                                                          5
94.          Risiko-aanslae
95.          Beraming van aanslae
96.          Kennisgewing van aanslag
97.          Rekordhouding van aanslae
98.          Terugtrekking van aanslae                                                                                              10
99.          Tydperk van beperking op uitreik van aanslae
100.       Finaliteit van aanslag of beslissing
 

HOOFSTUK 9 GESKILBESLEGTING

Deel A                                                                           15
 

Algemeen

 
101.       Woordomskrywing
102.       Bewyslas
103.       Reëls vir geskilbeslegting
 
Deel B                                                                           20
 

Beswaar en appèl

 
104.       Beswaar teen aanslag of beslissing
105.       Forum vir betwis van aanslag of beslissing
106.       Beslissing van beswaar
107.       Appèl teen aanslag of beslissing                                                                                     25
 

Deel C Belastingraad

108.       Instelling van belastingraad
109.       Jurisdiksie van belastingraad
110.       Samestelling van belastingraad                                                                                      30
111.       Aanstelling van voorsitters
112.       Klerk van belastingraad
113.       Belastingraad prosedure
114.       Beslissing van belastingraad
115.       Verwysing van appèl na belastinghof                                                                           35
 

Deel D Belastinghof

116.       Instelling van belastinghof
117.       Jurisdiksie van belastinghof
118.       Samestelling van belastinghof                                                                                        40
119.       Benoeming van president van belastinghof
120.       Aanstelling van paneel van lede van belastinghof
121.       Griffier van belastinghof
122.       Botsing van belange van lede van belastinghof
123.       Dood, aftrede of onvermoë van regter of lid                                                               45
124.       Sitting van belastinghof nie openbaar
125.       Verskyning by verhoor van belastinghof

 

 
 
 
126.       Subpoena of witness to tax court
127.       Non-attendance by witness or failure to give evidence
128.       Contempt of tax court
129.       Decision by tax court
130.       Order for costs by tax court                                                                                               5
131.       Registrar to notify parties of judgment of tax court
132.       Publication of judgment of tax court
 

Part E

 
Appeal against tax court decision
 
133.       Appeal against decision of tax court                                                                             10
134.       Notice of intention to appeal tax court decision
135.       Leave to appeal to Supreme Court of Appeal against tax court decision
136.       Failure to lodge notice of intention to appeal tax court decision
137.       Notice by registrar of period for appeal of tax court decision
138.       Notice of appeal to Supreme Court of Appeal against tax court decision             15
139.       Notice of cross-appeal of tax court decision
140.       Record of appeal of tax court decision
141.       Abandonment of judgment
 

Part F

 
Settlement of dispute                                                              20
 
142.       Definitions
143.       Purpose of Part
144.       Initiation of settlement procedure
145.       Circumstances where settlement is inappropriate
146.       Circumstances where settlement is appropriate                                                          25
147.       Procedure for settlement
148.       Finality of settlement agreement
149.       Register of settlements and reporting
150.       Alteration of assessment or decision on settlement
 

 
 
 
 
 
 
 
 
151.

CHAPTER 10
 
TAX LIABILITY AND PAYMENT
 
Part A Taxpayers
Taxpayer

30

152.

Person chargeable to tax

35

153.

Representative taxpayer

 

154.

Liability of representative taxpayer

 

155.

Personal liability of representative taxpayer

 

156.

Withholding agent

 

157.

Personal liability of withholding agent

40

158.

Responsible third party

 

159.

Personal liability of responsible third party

 

160.

Right to recovery of taxpayer

 

161.

Security by taxpayer

 

 

 
 
 
126.       Dagvaardiging van getuies na belastinghof
127.       Nie-bywoning van getuie of versuim om getuienis te lewer
128.       Minagting van belastinghof
129.       Beslissing deur belastinghof
130.       Kostebevel deur belastinghof                                                                                            5
131.       Griffier moet partye oor uitspraak van belastinghof inlig
132.       Publikasie van uitspraak van belastinghof
 

Deel E

 
Appèl teen beslissing van belastinghof
 
133.       Appèl teen beslissing van belastinghof                                                                          10
134.       Kennisgewing van voorneme om te appelleer teen beslissing van belastinghof
135.       Verlof  om  na  Hoogste  Hof  van  Appèl  te  appelleer  teen  beslissing  van belastinghof
136.       Versuim om kennisgewing te gee van voorneme om teen beslissing van belastinghof te appelleer 15
137.       Kennisgewing  deur  griffier  van  tydperk  vir  appèl  teen  beslissing  van belastinghof
138.       Kennisgewing  van  appèl  na  Hoogste  Hof  van Appèl  teen  belissing  van belastinghof
139.       Kennisgewing van teenappèl teen beslissing van belastinghof                                 20
140.       Rekord van appèl van beslissing van belastinghof
141.       Afstanddoening van uitspraak
 

Deel F Skikking van geskil

142.       Woordomskrywing                                                                                                                 25
143.       Doel van deel
144.       Instelling van skikkingsprosedure
145.       Omstandighede waar skikking onvanpas is
146.       Omstandighede waar skikking gepas is
147.       Prosedure vir skikking                                                                                                       30
148.       Finaliteit van skikkingsooreenkoms
149.       Register van skikkings en verslagdoening
150.       Wysiging van aanslag of beslissing oor skikking
 

HOOFSTUK 10 BELASTINGAANSPREEKLIKHEID EN BETALING                                                                                                                                     35

Deel A Belastingpligtiges

151.       Belastingpligtige
152.       Persoon aanspreeklik vir belasting
153.       Verteenwoordigende belastingpligtige                                                                             40
154.       Aanspreeklikheid van verteenwoordigende belastingpligtige
155.       Persoonlike aanspreeklikheid van verteenwoordigende belastingpligtige
156.       Terughoudingsagent
157.       Persoonlike aanspreeklikeheid van terughoudingsagent
158.       Verantwoordelike derde party                                                                                         45
159.       Persoonlike aanspreeklikheid van verantwoordelike derde party
160.       Verhaalsreg van belastingpligtige
161.       Sekuriteit deur belastingpligtige

 

 
 
 

Part B Payment of tax

162.       Determination of time and manner of payment of tax
163.       Preservation order
164.       Payment of tax pending objection or appeal                                                                5
 

Part C

 
Taxpayer account and allocation of payments
 
165.       Taxpayer account
166.       Allocation of payments
 
Part D                                                                           10
 

Deferral of payment

 
167.       Instalment payment agreement
168.       Criteria for instalment payment agreement
 

CHAPTER 11

 
RECOVERY OF TAX                                                             15
 

Part A General

169.       Debt due to SARS
170.       Evidence as to assessment
171.       Period of limitation on collection of tax                                                                       20
 

Part B Judgment procedure

172.       Application for civil judgment for recovery of tax
173.       Jurisdiction of Magistrates' Court in judgment procedure
174.       Effect of statement filed with clerk or registrar                                                           25
175.       Amendment of statement filed with clerk or registrar
176.       Withdrawal of statement and reinstitution of proceedings
 

Part C

 
Sequestration, liquidation and winding-up proceedings
 
177.       Institution of sequestration, liquidation or winding-up proceedings                        30
178.       Jurisdiction of court in sequestration, liquidation or winding-up proceedings
 

Part D

 
Collection of tax debt from third parties
 
179.       Liability of third party appointed to satisfy tax debts
180.       Liability of financial management for tax debts                                                        35
181.       Liability of shareholders for tax debts
182.       Liability of transferee for tax debts
183.       Liability of person assisting in dissipation of assets
184.       Recovery of tax debts from responsible third parties

 

 
 
 

Deel B Betaling van belasting

162.       Vasstelling van tyd en wyse van betaling van belasting
163.       Bewaringsbevel
164.       Betaling van belasting hangende beswaar of appèl                                                      5
 

Deel C Belastingpligtigerekening en toedeling van betalings

165.       Belastingpligtigerekening
166.       Toedeling van betalings
 
Deel D                                                                           10
 

Uitstel van betaling

 
167.       Afbetalingsooreenkoms
168.       Kriteria vir afbetalingsooreenkoms
 

HOOFSTUK 11

 
VORDERING VAN BELASTING                                                    15
 

Deel A Algemeen

169.       Skuld aan SAID verskuldig
170.       Bewys van aanslag
171.       Tydperk van beperking op invordering van belasting                                                20
 

Deel B Vonnisprosedure

172.       Aansoek om siviele vonnis vir invordering van belasting
173.       Jurisdiksie van landdroshof in vonnisprosedure
174.       Effek van verklaring by klerk of griffier ingedien                                                       25
175.       Wysiging van verklaring by klerk of griffier ingedien
176.       Terugtrekking van verklaring en herinstelling van verrigtinge
 

Deel C

 
Sekwestrasie, likwidasie- en deregistrasiestappe
 
177.       Instelling van sekwestrasie, likwidasie- of deregistrasiestappe                                 30
178.       Jurisdiksie van hof in sekwestrasie, likwidasie- of deregistrasiestappe
 

Deel D

 
Invordering van belastingskuld van derde partye
 
179.       Aanspreeklikheid van derde party aangestel om belastingskulde te betaal
180.       Aanspreeklikheid van finansiële bestuur vir belastingskulde                                    35
181.       Aanspreeklikheid van aandeelhouers vir belastingskulde
182.       Aanspreeklikheid van oordragnemer vir belastingskulde
183.       Aanspreeklikheid van persoon wat bystand verleen met die verkwisting van bates
184.       Invordering van belastingskulde vanaf verantwoordelike derde partye                40

 

 
 
 

Part E

 
Assisting foreign governments
 
185.       Tax recovery on behalf of foreign governments
 

Part F

 
Remedies with respect to foreign assets                                               5
 
186.       Compulsory repatriation of foreign assets of taxpayer
 

CHAPTER 12 INTEREST

187.       General interest rules
188.       Period over which interest accrues                                                                                 10
189.       Rate at which interest is charged
 

CHAPTER 13 REFUNDS

190.       Refunds of excess payments
191.       Refunds subject to set-off and deferral                                                                        15
 

CHAPTER 14

 
WRITE OFF OR COMPROMISE OF TAX DEBTS
 

Part A General provisions

192.       Definitions                                                                                                                             20
193.       Purpose of Chapter
194.       Application of Chapter
 

Part B   Temporary write off of tax debt

195.       Temporary write off of tax debt                                                                                    25
196.       Tax debt uneconomical to pursue
 

Part C Permanent write off of tax debt

197.       Permanent write off of tax debt
198.       Tax debt irrecoverable at law                                                                                         30
199.       Procedure for writing off tax debt
 

Part D Compromise of tax debt

200.       Compromise of tax debt
201.       Request by debtor for compromise of tax debt                                                          35
202.       Consideration of request to compromise tax debt
203.       Circumstances where not appropriate to compromise tax debt
204.       Procedure for compromise of tax debt
205.       SARS not bound by compromise of tax debt

 

 
 
 

Deel E

 
Bystand aan buitelandse regerings
 
185.       Invordering van belasting namens buitelandse regerings
 

Deel F

 
Regsmiddels met betrekking tot buitelandse bates                                     5
 
186.       Verpligte repatriasie van buitelandse bates van belastingpligtige
 

HOOFSTUK 12 RENTE

187.       Algemene rente reëls
188.       Tydperk waartydens rente oploop                                                                                 10
189.       Koers waarteen rente gehef word
 

HOOFSTUK 13 TERUGBETALINGS

190.       Terugbetalings van oorbetalings
191.       Terugbetalings onderhewig aan verrekening en uitstel                                               15
 

HOOFSTUK 14

 
AFSKRYF OF TOEGEWING VAN BELASTINGSKULDE
 

Deel A Algemene bepalings

192.       Woordomskrywing                                                                                                                 20
193.       Doel van Hoofstuk
194.       Toepassing van Hoofstuk
 

Deel B

 
Tydelike afskrywing van belastingskuld
 
195.       Tydelike afskrywing van belastingskuld                                                                       25
196.       Belastingskuld onekonomies om voort te sit
 

Deel C

 
Permanente afskrywing van belastingskuld
 
197.       Permanente afskrywing van belastingskuld
198.       Belastingskuld regtens oninvorderbaar                                                                          30
199.       Prosedure vir afskrywing van belastingskuld
 

Deel D  Toegewing van belastingskuld

200.       Toegewing van belastingskuld
201.       Versoek deur skuldenaar om belastingskuld toe te gee                                              35
202.       Oorweging van versoek om belastingskuld toe te gee
203.       Omstandighede waar toegewing van belastingskuld nie toepaslik is nie
204.       Prosedure vir toegewing van belastingskuld
205.       SAID nie gebonde deur toegewing van belastingskuld

 

 
 
 

Part E Records and reporting

206.       Register of tax debts written off or compromised
207.       Reporting by Commissioner of tax debts written off or compromised
 

CHAPTER 15                                                                      5

 
ADMINISTRATIVE NON-COMPLIANCE PENALTIES
 

Part A General

208.       Definitions
209.       Purpose of Chapter                                                                                                           10
 

Part B

 
Fixed amount penalties
 
210.       Non-compliance subject to penalty
211.       Fixed amount penalty table
212.       Reportable arrangement penalty                                                                                   15
 

Part C Percentage based penalty

213.       Imposition of percentage based penalty
 

Part D

 
Procedure                                                                          20
 
214.       Procedures for imposing penalty
215.       Procedure to request remittance of penalty
 

Part E Remedies

216.       Remittance of penalty for failure to register                                                                25
217.       Remittance of penalty for nominal or first incidence of non-compliance
218.       Remittance of penalty in exceptional circumstances
219.       Penalty incorrectly assessed
220.       Objection and appeal against decision not to remit penalty
 

 

CHAPTER 16

30

UNDERSTATEMENT PENALTY

 

Part A

 

Imposition of understatement penalty

 

221.

Definitions

 

222.

Understatement penalty

35

223.

Understatement penalty percentage table

 

224.

Objection and appeal against decision not to remit understatement penalty

 

 

 
 
 

Deel E Rekords en verslagdoening

206.       Register van belastingskulde afgeskryf of toegegee
207.       Verslagdoening deur Kommissaris oor belastingskulde afgeskryf of toegegee
 

HOOFSTUK 15                                                                    5

 
ADMINISTRATIEWE    NIENAKOMINGSBOETES
 

Deel A Algemeen

208.       Woordomskrying
209.       Doel van Hoofstuk                                                                                                           10
 

Deel B Vastebedragboetes

210.       Nienakoming onderhewig aan boete
211.       Vastebedragboetetabel
212.       Rapporteerbare reëling boete                                                                                          15
 

Deel C Persentasiegebaseerde boete

213.       Oplegging van persentasiegebaseerde boete
 

Deel D

 
Prosedure                                                                          20
 
214.       Prosedures vir oplegging van boete
215.       Prosedure vir versoek om kwytskelding van boete
 

Deel E Regsmiddels

216.       Kwytskelding van boete vir versuim om te registreer                                                 25
217.       Kwytskelding van boete vir geringe of eerste geval van nienakoming
218.       Kwytskelding van boete in buitengewone omstandighede
219.       Boete foutiewelik aangeslaan
220.       Beswaar en appèl teen besluit om boete nie kwyt te skeld nie
 

 

HOOFSTUK 16

30

ONDERSTELLINGSBOETE

 

Deel A

 

Oplegging van onderstellingsboete

 

221.

Woordomskrywing

 

222.

Onderstellingsboete

35

223.

Onderstellingsboete persentasietabel

 

224.

Beswaar en appèl teen besluit om onderstellingsboete nie kwyt te skeld nie

 

 

 
 
 

Part B

 
Voluntary disclosure programme
 
225.       Definitions
226.       Qualifying person for voluntary disclosure
227.       Requirements for valid voluntary disclosure                                                                  5
228.       No-name voluntary disclosure
229.       Voluntary disclosure relief
230.       Voluntary disclosure agreement
231.       Withdrawal of voluntary disclosure relief
232.       Assessment or determination to give effect to agreement                                         10
233.       Reporting of voluntary disclosure agreements
 

CHAPTER 17 CRIMINAL OFFENCES

234.       Criminal offences relating to non-compliance with tax Acts
235.       Criminal offences relating to evasion of tax                                                                15
236.       Criminal offences relating to secrecy provisions
237.       Criminal offences relating to filing return without authority
238.       Jurisdiction of courts in criminal matters
 

CHAPTER 18

 
REPORTING OF UNPROFESSIONAL CONDUCT                                    20
 
239.       Definitions
240.       Registration of tax practitioners
241.       Complaint to controlling body of tax practitioner
242.       Disclosure of information regarding complaint and remedies of taxpayer
243.       Complaint considered by controlling body                                                                  25
 

CHAPTER 19 GENERAL PROVISIONS

244.       Deadlines
245.       Power of Minister to determine date for submission of returns and payment of
tax                                                                                                                                         30
246.       Public officers of companies
247.       Company address for notices and documents
248.       Public officer in event of liquidation or winding-up
249.       Default in appointing public officer or address for notices or documents
250.       Authentication of documents                                                                                         35
251.       Delivery of documents to persons other than companies
252.       Delivery of documents to companies
253.       Documents delivered deemed to have been received
254.       Defect does not affect validity
255.       Rules for electronic communication                                                                              40
256.       Tax clearance certificate
257.       Regulations by Minister
 

CHAPTER 20 TRANSITIONAL PROVISIONS

258.       New taxpayer reference number                                                                                    45
259.       Appointment of Tax Ombud
260.       Provisions relating to secrecy

 

 
 
 

Deel B

 
Vrywillige blootleggingsprogram
 
225.       Woordomskrywing
226.       Kwalifiserende persoon vir vrywillige blootlegging
227.       Vereistes vir geldige vrywillige blootlegging                                                                    5
228.       Naamlose vrywillige blootlegging
229.       Vrywillige blootleggingsverligting
230.       Vrywillige blootleggingsooreenkoms
231.       Terugtrek van vrywillige blootleggingsverligting
232.       Aanslag of beslissing om uitvoering aan ooreenkoms te gee                                    10
233.       Verslagdoening oor vrywillige blootleggingsooreenkomste
 

HOOFSTUK 17 STRAFREGTELIKE MISDRYWE

234.       Strafregtelike misdrywe betreffende nienakoming van Belastingwette
235.       Strafregtelike misdrywe betreffende belastingvermyding                                          15
236.       Strafregtelike misdrywe betreffende geheimhoudingsbepalings
237.       Strafregtelike misdrywe betreffende indiening van opgawe sonder magtiging
238.       Jurisdiksie van howe in strafregtelike aangeleenthede
 

HOOFSTUK 18

 
RAPPORTERING VAN ONPROFESSIONELE GEDRAG                               20
 
239.       Woordomskrywing
240.       Registrasie van belastingpraktisyn
241.       Klagte aan beheerliggaam van belastingpraktisyn
242.       Openbaarmaking   van   inligting   aangaande   klagte   en   regsmiddels   van belastingpligtige             25
243.       Oorweging van klagte deur beheerliggaam
 

HOOFSTUK 19 ALGEMENE BEPALINGS

244.       Spertye
245.       Bevoegdheid van Minister om datum vir indien van opgawes en betaling van    30
belasting te bepaal
246.       Openbare amptenare van maatskappye
247.       Maatskappyadres vir kennisgewings en dokumente
248.       Openbare amptenaar in geval van likwidasie of beëindiging
249.       Versuim om openbare amptenaar aan te stel of adres vir kennisgewings of 35
dokumente te verskaf
250.       Waarmerk van dokumente
251.       Lewering van dokumente aan persone anders as maatskappye
252.       Lewering van dokumente aan maatskappye
253.       Dokumente gelewer geag ontvang te wees                                                                   40
254.       Fout beïnvloed nie geldigheid
255.       Reëls vir elektroniese kommunikasie
256.       Belastingklaringsertifikaat
257.       Regulasies deur Minister
 
HOOFSTUK 20                                                                  45
 

OORGANGSBEPALINGS

 
258.       Nuwe belastingpligtige-verwysingsnommer
259.       Aanstelling van Belastingombud
260.       Bepalings rakende geheimhouding

 

 
 
 
261.       Public officer previously appointed
262.       Appointment of chairpersons of tax board
263.       Appointment of members of tax court
264.       Continuation of tax board, tax court and court rules
265.       Continuation of appointment to a post or office or delegation by Commissioner     5
266.       Continuation of authority to audit
267.       Conduct of inquiries and execution of search and seizure warrants
268.       Application of Chapter 15
269.       Continuation of authority, rights and obligations
270.       Application of Act to prior or continuing action                                                          10
271.       Amendment of legislation
272.       Short title and commencement
 

CHAPTER 1 DEFINITIONS

Definitions                                                                                                                                             15
 
1.   In this Act, unless the context indicates otherwise, a term which is assigned a meaning in another tax Act has the meaning so assigned, and the following terms have the following meaning:
''additional assessment'' is an assessment referred to in section 92;
''administration of a tax Act'' has the meaning assigned in section 3(2);                   20
''administrative non-compliance penalty'' has the meaning assigned in section 208;
''assessment'' means the determination of the amount of a tax liability or refund, by way of self-assessment by the taxpayer or assessment by SARS;
''biometric information'' means biological data used to authenticate the identity  25
of a natural person by means of—
(a)        facial recognition;
(b)        fingerprint recognition;
(c)        voice recognition;
(d)        iris or retina recognition; and                                                                                         30
(e)        other, less intrusive biological data, as may be prescribed by the Minister in a regulation issued under section 257;
''business day'' means a day which is not a Saturday, Sunday or public holiday, and for purposes of determining the days or a period allowed for complying with
the provisions of Chapter 9, excludes the days between 16 December of each year 35
and 15 January of the following year, both days inclusive;
''Commissioner'' means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the SARS Act or the Acting Commissioner designated in terms of section 7 of that Act;
''company'' has the meaning assigned in section 1 of the Income Tax Act;               40
''connected person'' means a connected person as defined in section 1 of the Income Tax Act;
''Customs and Excise Act'' means the Customs and Excise Act, 1964 (Act No. 91 of 1964);
''date of assessment'' means—                                                                                            45
(a)        in the case of an assessment by SARS, the date of the issue of the notice of assessment; or
(b)        in the case of self-assessment by the taxpayer—
(i)       if a return is required, the date that the return is submitted; or
(ii)        if no return is required, the date of the last payment of the tax for the tax 50
period or, if no payment was made in respect of the tax for the tax period, the effective date;

''date of sequestration'' means—

(a)        the date of voluntary surrender of an estate, if accepted by a court; or
(b)        the  date  of  provisional  sequestration  of  an  estate,  if  a  final  order  of   55
sequestration is granted by a court;
''Diamond Export Levy Act'' means the Diamond Export Levy Act, 2007 (Act No. 15 of 2007);

 

 
 
 
261.       Openbare amptenaar voorheen aangestel
262.       Aanstelling van voorsitters van belastingraad
263.       Aanstelling van lede van belastinghof
264.       Voortduring van belastingraad, belastinghof en hofreëls
265.       Voortduring van aanstelling in 'n pos of amp of delegasie deur Kommissaris         5
266.       Voortduring van magtiging om te oudit
267.       Uitvoer van ondervraging en deursoek- en beslaglegginglasbriewe
268.       Toepassing van Hoofstuk 15
269.       Voortduring van magtiging, regte en verpligtinge
270.       Toepassing van Wet op vorige of voortgesette handeling                                         10
271.       Wysiging van wetgewing
272.       Kort titel en inwerkingtreding
 

HOOFSTUK 1 WOORDOMSKRYWING

Woordomskrywing                                                                                                                               15
 
1.  In hierdie Wet, tensy dit uit die konteks andersins blyk, het 'n uitdrukking waaraan 'n betekenis ingevolge 'n ander Belastingwet geheg is, daardie betekenis, en het die volgende uitdrukkings die volgende betekenis:
''aandeelhouer'' 'n persoon wat 'n voordelige belang besit in 'n aandeel in 'n maatskappy soos in die Inkomstebelastingwet omskryf;                                                                                            20
''aanslag'' die vasstelling van die bedrag van 'n belastingaanspreeklikheid of terugbetaling, deur middel van selfaanslag deur die belastingpligtige of aanslag deur SAID;
''addisionele aanslag'' is 'n aanslag soos in artikel 92 bedoel;
''administratiewe nienakomingsboete'' het die betekenis soos in artikel 208      25
daaraan geheg;
''administrasie van 'n Belastingwet'' het die betekenis soos in artikel 3(2) daaraan geheg;
''algemeen heersende praktyk'' het die betekenis soos in artikel 5 daaraan geheg;
''amptelike          publikasie''         beteken       'n      bindende       algemene        beslissing,       30
interpretasienota, praktyknota of openbare kennisgewing deur 'n senior SAID- amptenaar of die Kommissaris uitgereik;
''belasting'', vir doeleindes van administrasie ingevolge hierdie Wet, ook 'n belasting, reg, heffing, tantième, fooi, bydrae, boete, rente en enige ander bedrag kragtens 'n Belastingwet gehef;      35
''belasbare gebeurtenis'' 'n gebeurtenis wat 'n persoon se aanspreeklikheid vir belasting raak of kan raak;
''Belastingwet'' hierdie Wet of 'n Wet, of gedeelte van 'n Wet, bedoel in artikel 4 van die SAID-Wet, uitgesluit die Doeane- en Aksynswet;
''belastinghof'' 'n hof kragtens artikel 116 ingestel;                                                        40
''belastingpligtige'' het die betekenis in artikel 151 daaraan geheg; ''Belastingombud'' is die persoon deur die Minister kragtens artikel 14 aangestel; ''belastingmisdryf'' 'n misdryf ingevolge 'n Belastingwet of enige ander misdryf wat bedrog teen SAID of teen 'n SAID-amptenaar uitmaak, wat verband hou met
die administrasie van 'n Belastingwet;                                                                                 45
''belastingraad'' 'n belastingraad ingevolge artikel 108 ingestel; ''belastingskuld'' 'n bedrag van belasting wat ingevolge 'n Belastingwet deur 'n persoon verskuldig is;
''belastingtydperk'' met betrekking tot—
(a)        inkomstebelasting,   'n   jaar   van   aanslag   soos   in   artikel   1   van   die    50
Inkomstebelastingwet omskryf;
(b)        voorlopige belasting of werknemersbelasting, ''skills development levies'' soos in artikel 3 van die ''Skills Development Levies Act'' bepaal, en bydraes soos      in artikel 6 van die ''Unemployment Insurance Contributions Act'' bepaal,  die tydperk ten opsigte waarvan die bedrag belasting betaalbaar                                                                                                                                            55
kragtens die tersaaklike Belastingwet, bepaal moet word;
(c)        belasting op toegevoegde waarde, 'n belastingtydperk kragtens artikel 27 van die Wet op Belasting van Toegevoegde Waarde bepaal of die tydperk of datum

''Diamond Export Levy (Administration) Act'' means the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007);
''document'' means anything that contains a written, sound or pictorial record, or other record of information, whether in physical or electronic form;
''effective date'' is the date described in section 187(3), (4) and (5);                              5
''Estate Duty Act'' means the Estate Duty Act, 1955 (Act No. 45 of 1955);  ''fair market value'' means the price which could be obtained upon a sale of an asset between a willing buyer and a willing seller dealing at arm's length in an open market;
''income tax'' means normal tax referred to in section 5 of the Income Tax Act;    10
''Income Tax Act'' means the Income Tax Act, 1962 (Act No. 58 of 1962); ''information'' includes information generated, recorded, sent, received, stored or displayed by any means;
''international  tax  agreement''  means  an  agreement  entered  into  with  the government of another country in accordance with a tax Act;                                                                                 15
''jeopardy assessment'' is an assessment referred to in section 94;
''judge'' means a judge of the High Court of South Africa, whether in chambers or otherwise;
''magistrate'' means a judicial officer as defined in section 1 of the Magistrates' Courts Act, 1944 (Act No. 32 of 1944), whether in chambers or otherwise;                                                                20
''Mineral and Petroleum Resources Royalty (Administration) Act'' means the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 (Act No. 29 of 2008);
''Minister'' means the Minister of Finance;
''official publication'' means a binding general ruling, interpretation note, practice   25
note or public notice issued by a senior SARS official or the Commissioner; ''original assessment'' is an assessment referred to in section 91;  ''practice generally prevailing'' has the meaning assigned in section 5; ''premises'' includes a building, aircraft, vehicle, vessel or place;
''prescribed rate'' has the meaning assigned in section 189(3);                                   30
''presiding officer'' is the person referred to in section 50(1);
''Promotion of Access to Information Act'' means the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);
''public notice'' means a notice published in the Government Gazette;
''public officer'' is an officer referred to in section 246(1), (2) and (3);                       35
''reduced assessment'' is an assessment referred to in section 93;
''relevant material'' means any information, document or thing that is forseeably relevant for tax risk assessment, assessing tax, collecting tax, showing non- compliance with an obligation under a tax Act or showing that a tax offence was committed;                                                                          40
''reportable arrangement'' has the meaning assigned in section 35; ''representative taxpayer'' has the meaning assigned in section 153(1); ''responsible third party'' has the meaning assigned under section 158; ''return'' means a form, declaration, document or other manner of submitting
information to SARS that incorporates a self-assessment or is the basis on which an   45
assessment is to be made by SARS;
''SARS'' means the South African Revenue Service established under the SARS Act;
''SARS Act'' means the South African Revenue Service Act, 1997 (Act No. 34 of 1997);           50
''SARS confidential information'' has the meaning assigned under section 68(1);
''SARS official'' means—
(a)        the Commissioner,
(b)        an employee of SARS; or
(c)        a person contracted by SARS for purposes of the administration of a tax Act  55
and who carries out the provisions of a tax Act under the control, direction or supervision of the Commissioner;
''Securities Transfer Tax Act'' means the Securities Transfer Tax Act, 2007 (Act No. 25 of 2007);
''Securities Transfer Tax Administration Act'' means the Securities Transfer Tax    60
Administration Act, 2007 (Act No. 26 of 2007);
''self-assessment'' means a determination of the amount of tax payable under a tax Act by a taxpayer and—

 

 
 
 
van die belasbare gebeurtenis ten opsigte waarvan die bedrag belasting betaalbaar kragtens daardie Wet bepaal moet word;
(d)        tantième betaalbaar op die oordrag van ''mineral en petroleum resources'', 'n ''year of assessment'' soos in artikel 1 van die ''Mineral and Petroleum Resources Royalty (Administration) Act'', omskryf;                                                                                                                                              5
(e)        die heffing op diamantuitvoere kragtens artikel 2 van die ''Diamond Export Levy Act'' bepaal, die ''assessment period'' bedoel in artikel 1 van die ''Diamond Export Levy (Administration) Act'';
(f)         belasting op oordrag van sekuriteite, die tydperk verwys na in artikel 3 van die  Wet op Administrasie van Belasting op Oordrag van Sekuriteite;                                                                        10
(g)        enige ander belasting, die tydperk of datum van die belasbare gebeurtenis ten opsigte waarvan die bedrag belasting betaalbaar kragtens 'n Belastingwet, bepaal moet word; of
(h)        'n risiko aanslag, die tydperk ingevolge hierdie Wet bepaal;
''belastingpligtige inligting'' het die betekenis in artikel 67(l)(b) toegeskryf:            15
''belastingpligtige-verwysingsnommer'' is die nommer in artikel 24 bedoel; ''besigheidsdag'' 'n dag wat nie 'n Saterdag, Sondag of openbare vakansiedag is nie, en vir doeleindes van die vastelling van die dae of 'n tydperk toegestaan om aan die bepalings van Hoofstuk 9 te voldoen, word die dae tussen 16 Desember van
elke jaar en 15 Januarie van die daaropvolgende jaar, beide dae ingesluit, uitgesluit;  20
''billike markwaarde'' die prys wat met die verkoop van 'n bate tussen 'n gewillige koper en 'n gewillige verkoper wat onder uiterste voorwaardes in 'n ope mark beding, verkry kan word;
''biometriese  inligting''  biometriese  data  gebruik  om  die  identiteit  van  'n natuurlike persoon te bevestig, by wyse van—                                                                                                         25
(a)        gesigsherkenning;
(b)        vingerafdrukherkenning;
(c)        stemherkenning;
(d)        iris- of retina-herkenning; en
(e)        enige minder ingrypende biologiese data, soos deur die Minister voorgeskryf    30
by regulasie kragtens artikel 257 uitgereik;
''Boedelbelastingwet'' beteken die Boedelbelastingwet, 1955 (Wet No. 45 van 1955);

''datum van aanslag''—

(a)        in die geval van 'n aanslag deur SAID, die datum van die uitreik van die     35
kennisgewing van aanslag; of
(b)        in die geval van 'n selfaanslag deur die belastingpligtige—
(i)       indien 'n opgawe vereis word, die datum waarop die opgawe ingedien is; of
(ii)        indien geen opgawe vereis word nie, die datum van die laaste betaling   40
van die belasting vir die belastingtydperk of, indien geen betaling ten opsigte van die belasting vir die belastingtydperk gemaak is nie, die effektiewe datum;

''datum van sekwestrasie''—

(a)        die datum van vrywillige oorgawe van 'n boedel, indien deur 'n hof aanvaar;  45
of
(b)        die  datum  van  voorlopige  sekwestrasie  van  'n  boedel,  indien  'n  finale sekwestrasiebevel deur 'n hof toegestaan word;
''Diamond Export Levy Act'' die ''Diamond Export Levy Act, 2007'' (Wet No. 15
van 2007);                                                                                                                                 50
''Diamond Export Levy (Administration) Act'' die ''Diamond Export Levy (Administration) Act, 2007'' (Wet No. 14 van 2007);
''Doeane- en Aksynswet'' die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964);
''dokument'' enigiets wat 'n skriftelike, klank- of fotografiese rekord , of enige     55
ander rekord van inligting bevat, of dit in 'n fisiese of elektroniese formaat is al dan nie;
''effektiewe datum'' die datum in artikel 187(3), (4) en (5) beskryf;
''ernstige  belastingmisdryf''  'n  belastingmisdryf  waarvoor  'n  persoon  by skuldigbevinding strafbaar is met gevangenisstraf van meer as twee jaar sonder die                                                       60
keuse van 'n boete of met 'n boete van 'n bedrag wat die ekwivalente bedrag oorskry van 'n boete wat kragtens die Wet op die Aanpassing van Boetes, 1991 (Wet No. 101 van 1991) opgelê kan word;

 

 
 
 
(a)        submitting a return which incorporates the determination of the tax; or
(b)        if no return is required, making a payment of the tax;
''senior SARS official'' is a SARS official referred to in section 6(3);
''serious tax offence'' means a tax offence for which a person may be liable on conviction to imprisonment for a period exceeding two years without the option of                                                         5 a fine or to a fine exceeding the equivalent amount of a fine under the Adjustment
of Fines Act, 1991 (Act No. 101 of 1991);
''shareholder'' means a person who holds a beneficial interest in a share in a company as defined in the Income Tax Act;
''Skills Development Levies Act'' means the Skills Development Levies Act,  10 1999 (Act No. 9 of 1999);
''tax'', for purposes of administration under this Act, includes a tax, duty, levy, royalty, fee, contribution, penalty, interest and any other moneys imposed under a tax Act;
''taxable event'' means an occurrence which affects or may affect the liability of  15 a person to tax;
''tax Act'' means this Act or an Act, or portion of an Act, referred to in section 4 of the SARS Act, excluding the Customs and Excise Act;
''tax board'' means a tax board established under section 108;
''tax court'' means a court established under section 116;                                            20
''tax debt'' means an amount of tax due by a person in terms of a tax Act;
''tax offence'' means an offence in terms of a tax Act or any other offence involving fraud on SARS or on a SARS official relating to the administration of a tax Act; ''Tax Ombud'' is the person appointed by the Minister under section 14;
''tax period'' means, in relation to—                                                                                  25
(a)        income tax, a year of assessment as defined in section 1 of the Income Tax Act;
(b)        provisional tax or employees' tax, skills development levies as determined in section 3 of the Skills Development Levies Act, and contributions as determined in section 6 of the Unemployment Insurance Contributions Act,
the period in respect of which the amount of tax payable must be determined 30
under the relevant tax Act;
(c)        value-added tax, a tax period determined under section 27 of the Value-Added Tax Act or the period or date of the taxable event in respect of which the amount of tax payable must be determined under that Act;
(d)        royalty payable on the transfer of mineral and petroleum resources, a year of 35
assessment as defined in section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act;
(e)        the levy on diamond exports as determined under section 2 of the Diamond Export Levy Act, the assessment period referred to in section 1 of the Diamond Export Levy (Administration) Act;                                                                                                                                            40
(f)         securities transfer tax, the period referred to in section 3 of the Securities Transfer Tax Administration Act;
(g)        any other tax, the period or date of the taxable event in respect of which the amount of tax payable must be determined under a tax Act; or
(h)        a jeopardy assessment, the period determined under this Act;                              45
''taxpayer'' has the meaning assigned under section 151;

 

 
 
 
''goed'' ook 'n liggaamlike of nie-liggaamlike saak;
''hierdie Wet'' ook die regulasies en 'n openbare kennisgewing kragtens hierdie Wet uitgereik;
''inkomstebelasting''   normale   belasting   bedoel   in   artikel   5   van   die Inkomstebelastingwet;    5
''Inkomstebelastingwet'' die Inkomstebelastingwet, 1962 (Wet No. 58 van 1962); ''inligting'' ook inligting op enige wyse voortgebring, opgeneem, gestuur, ontvang, gestoor of ten toon gestel;
''internasionale           belastingooreenkoms''            'n      ooreenkoms        ingevolge        'n Belastingwet met die regering van 'n ander land, aangegaan;                                                                10
''Kommissaris'' die Kommissaris van die Suid-Afrikaanse Inkomstediens ingevolge artikel 6 van die SAID-Wet aangestel of die Waarnemende Kommissaris ingevolge artikel 7 van daardie Wet aangewys;
''Landdros'' 'n 'n regterlike amptenaar soos ingevolge artikel 1 van die Wet op Landdroshowe, 1944 (Wet No. 32 van 1944) omskryf, in kamers of andersins;                                                         15
''maatskappy''   dieselfde   as   die   betekenis   wat   in   artikel   1   van   die Inkomstebelastingwet daaraan geheg word;
''Mineral  and  Petroleum  Resources  Royalty  (Administration)  Act''  die ''Mineral and Petroleum Resources Royalty (Administration) Act, 2008'' (Wet No.
29 van 2008);                                                                                                                           20
''Minister'' die Minister van Finansies;
''onderstellingsboete'' 'n boete opgelê deur SAID ooreenkomstig Deel A van Hoofstuk 16;
''openbare amptenaar'' 'n amptenaar bedoel in artikel 246(1), (2) en (3);
''opgawe'' 'n vorm, verklaring, dokument of ander manier om inligting aan SAID     25
te verskaf wat 'n selfaanslag insluit, of die grondslag vorm waarvolgens 'n aanslag deur SAID uitgereik word;
''oorspronklike aanslag'' 'n aanslag bedoel in artikel 91;
''perseel'' sluit in 'n gebou, vliegtuig, voertuig, vaartuig of plek;
''openbare kennisgewing'' 'n kennisgewing in die Staatskoerant gepubliseer;           30
''rapporteerbare reëling'' die betekenis soos in artikel 35 daaraan geheg; ''regter'' 'n regter van die Hoë Hof van Suid-Afrika, hetsy in kamers of andersins; ''risiko-aanslag'' 'n aanslag bedoel in artikel 94;
''SAID'' beteken die Suid-Afrikaanse Inkomstediens kragtens die SAID-Wet ingestel;         35

''SAID-amptenaar''—

(a)        die Kommissaris,
(b)        'n werknemer van SAID; of
(c)        'n persoon deur SAID gekontrakteer vir die doeleindes van die administrasie
van 'n Belastingwet en wat die bepalings van 'n Belastingwet uitvoer onder     40
die beheer, leiding of toesig van die Kommissaris;
''SAID vertroulike inligting'' die betekenis ingevolge artikel 68(1) daaraan geheg;
''SAID-Wet'' die Wet op die Suid-Afrikaanse Inkomstediens, 1997 (Wet No. 34
van 1997);                                                                                                                                 45
''selfaanslag'' die vasstelling deur 'n belastingpligtige van die bedrag belasting betaalbaar kragtens 'n Belastingwet en—
(a)        die indiening van 'n opgawe wat die vasstelling van die belasting bevat; of
(b)        indien geen opgawe vereis word nie, die maak van 'n betaling van die belasting;      50
''senior SAID-amptenaar'' 'n SAID-amptenaar verwys na in artikel 6(3); ''Skills Development Levies Act'' die ''Skills Development Levies Act. 1999'' (Wet No. 9 van 1999);
''tersaaklike materiaal'' enige inligting, dokument of goed wat voorsienbaar tersaaklik is vir die oorweging van ' n belastingrisiko, of die aanslag van belasting,                                                           55
of die invordering van belasting, wat op die nienakoming van 'n verpligting kragtens 'n Belastingwet dui of daarop dui dat 'n belastingmisdryf gepleeg is; ''terughoudingsagent'' die betekenis in artikel 156 daaraan geheg. ''Unemployment Insurance Contributions Act'' die ''Unemployment Insurance
Contributions Act, 2002'' (Wet No. 4 van 2002);                                                              60
''verantwoordelike derde party'' die betekenis in artikel 158 daaraan geheg; ''verbonde persoon'' 'n verbonde persoon soos omskryf in artikel 1 van die Inkomstebelastingwet;

 

 
 
 
''taxpayer information'' has the meaning assigned under section 67(1)(b); ''taxpayer reference number'' is the number referred to in section 24; ''thing'' includes a corporeal or incorporeal thing;
''this Act'' includes the regulations and a public notice issued under this Act; ''Transfer Duty Act'' means the Transfer Duty Act, 1949 (Act No. 40 of 1949);                                                                    5 ''understatement penalty'' means a penalty imposed by SARS in accordance with Part A of Chapter 16;
''Unemployment  Insurance  Contributions Act''  means  the  Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002);
''Value-Added Tax Act'' means the Value-Added Tax Act, 1991 (Act No. 89 of  10 1991);
''withholding agent'' has the meaning assigned under section 156.
 

CHAPTER 2

 
GENERAL ADMINISTRATION PROVISIONS
Part A                                                                          15
 

In general

 
Purpose of Act
 
2.  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    20
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.
 

Administration of tax Acts                                                                                                            25

 
3.   (1) SARS is responsible for the administration of this Act under the control or direction of the Commissioner.
(2)    Administration of a tax Act means to—
(a)        obtain full information in relation to—
(i)       anything that may affect the liability of a person for tax in respect of a  30
previous, current or future tax period;
(ii)        a taxable event; or
(iii)        the obligation of a person (whether personally or on behalf of another person) to comply with a tax Act;
(b)        ascertain whether a person has filed or submitted correct returns, information   35
or documents in compliance with the provisions of a tax Act;
(c)        establish the identity of a person for purposes of determining liability for tax;
(d)        determine the liability of a person for tax;
(e)        collect tax and refund tax overpaid;
(f)         investigate whether an offence has been committed in terms of a tax Act, and,   40
if so—
(i)       to lay criminal charges; and
(ii)        to provide the assistance that is reasonably required for the investigation and prosecution of tax offences or related common law offences;
(g)        enforce SARS' powers and duties under a tax Act to ensure that an obligation   45
imposed by or under a tax Act is complied with;

''verminderde aanslag'' is 'n aanslag bedoel in artikel 93; ''verteenwoordigende  beplastingpligtige''  die  betekenis  in  artikel  153(1), daaraan geheg;
''voorgeskrewe koers'' die betekenis in artikel 189(3) daaraan geheg;
''voorsittende beampte'' die persoon bedoel in artikel 50(1);                                          5
''Wet op Belasting op Oordrag van Sekuriteite'' die Wet op Belasting op Oordrag van Sekuriteite, 2007 (Wet No. 25 van 2007);
''Wet  op  Belasting  van  Toegevoegde  Waarde'' die  Wet  op  Belasting  van Toegevoegde Waarde, 1991 (Wet No. 89 van 1991);
''Wet op Bevordering van Toegang tot Inligting'' die Wet op Bevordering van    10
Toegang tot Inligting, 2000 (Wet No. 2 van 2000);
''Wet op die Administrasie van Belasting op Oordrag van Sekuriteite'' die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007 (Wet No. 26 van 2007); en
''Wet op Hereregte'' die Wet op Hereregte, 1949 (Wet No. 40 van 1949).                 15
 

HOOFSTUK 2

 
ALGEMENE ADMINISTRASIE BEPALINGS
 

Deel A Algemene bepalings

Doel van Wet                                                                                                                                    20
 
2.   Die doel van hierdie Wet is om die effektiewe en doeltreffende invordering van belasting te verseker, deur—
(a)        die  administrasie  van  die  Belastingwette  sover,  prakties  moontlik,  in ooreenstemming met mekaar te bring;
(b)        die regte en verpligtinge van belastingpligtiges en ander persone op wie        25
hierdie Wet van toepassing is, te bepaal;
(c)        die bevoegdhede en pligte van persone betrokke by die administrasie van 'n Belastingwet, te bepaal; en
(d)        oor die algemeen uitvoering te gee aan die oogmerke en doelstellings van belastingadministrasie.    30
 

Administrasie van Belastingwette

 
3.  (1) SAID is verantwoordelik vir die administrasie van hierdie Wet onder die beheer en leiding van die Kommissaris.
(2)   Administrasie van 'n Belastingwet beteken om—
(a)        volledige inligting te verkry met betrekking tot—                                                      35
(i)       enigiets wat die aanspreeklikheid van 'n persoon vir belasting ten opsigte van 'n vorige, huidige of toekomstige belastingtydperk kan beïnvloed;
(ii)        'n belasbare gebeurtenis; of
(iii)        die verpligting van 'n persoon (hetsy persoonlik of namens 'n ander persoon) om die bepalings van 'n Belastingwet na te kom;                                                                           40
(b)        vas te stel of 'n persoon die korrekte opgawes, inligting of dokumente ter nakoming van die bepalings van 'n Belastingwet ingedien of verskaf het;
(c)        die identiteit van 'n person vas te stel vir die doeleindes van die bepaling van aanspreeklikheid vir belasting;
(d)        die aanspreeklikheid van 'n persoon vir belasting te bepaal;                                 45
(e)        belasting in te vorder en belasting wat te veel betaal is, terug te betaal;
(f)         ondersoek in te stel of 'n misdryf ingevolge 'n Belastingwet gepleeg is, en, indien wel—
(i)       om strafregtelike aanklagte in te bring; en
(ii)        om  die  bystand  te  verleen  wat  redelikerwys  benodig  word  vir  die       50
ondersoek en vervolging van belastingmisdrywe of verbandhoudende gemeenregtelike misdrywe;
(g)        SAID se bevoegdhede en pligte kragtens 'n Belastingwet af te dwing om te verseker dat 'n verpligting deur of kragtens 'n Belastingwet opgelê, nagekom word;                                                   55

 

 
 
 
(h)        perform any other administrative function necessary to carry out the provisions of a tax Act; and
(i)         give effect to the obligation of the Republic to provide assistance under an international tax agreement.
(3)   If SARS has, in accordance with an international tax agreement, received a request    5 for—
(a)        information, SARS may obtain the information requested for transmission to the competent authority of the other country as if it were relevant material required for purposes of a tax Act and must treat the information obtained as
if it were taxpayer information;                                                                                   10
(b)        the conservancy or the collection of an amount alleged to be due by a person under the tax laws of the requesting country, SARS may deal with the request under the provisions of section 185; or
(c)        the service of a document which emanates from the requesting country, SARS may effect service of the document as if it were a notice, document or other                                                 15
communication required under a tax Act to be issued, given, sent or served by SARS.
 

Application of Act

 
4.   (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.                    20
(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.
 

Practice generally prevailing                                                                                                      25

 
5.   (1) A practice generally prevailing is a practice set out in an official publication regarding the application or interpretation of a tax Act.
(2)    Despite any provision to the contrary contained in a tax Act, a practice generally prevailing set out in an official publication, other than a binding general ruling, ceases to
be a practice generally prevailing if—                                                                                           30
(a)        the provision of the tax Act that is the subject of the official publication is repealed or amended to an extent material to the practice, from the date the repeal or amendment becomes effective;
(b)        a court overturns or modifies an interpretation of the tax Act which is the subject of the official publication to an extent material to the practice from the                                         35
date of judgment, unless—
(i)       the decision is under appeal;
(ii)        the decision is fact-specific and the general interpretation upon which the official publication was based is unaffected; or
(iii)        the reference to the interpretation upon which the official publication was   40
based was obiter dicta; or
(c)        the official publication is withdrawn or modified by the Commissioner, from the date of the official publication of the withdrawal or modification.
(3)     A binding general ruling ceases to be a practice generally prevailing in the circumstances described in section 85 or 86.                                                                                                                                45
 

Part B

 

Powers and duties of SARS and SARS officials

 
Powers and duties
 
6.   (1) The powers and duties of SARS under this Act may be exercised for purposes
of the administration of a tax Act.                                                                                                50

 

 
 
 
(h)        enige ander administratiewe funksie te verrig wat nodig is om die bepalings van 'n Belastingwet uit te voer; en
(i)         uitvoering te gee aan die verpligting van die Republiek om bystand te verleen kragtens 'n internasionale belastingooreenkoms.
(3)      Indien  SAID  ingevolge  'n  internasionale  belastingooreenkoms  'n  versoek        5 ontvang het vir—
(a)        inligting, kan SAID die inligting aangevra verkry vir versending aan die bevoegde gesag van die ander land asof dit tersaaklike materiaal is benodig vir die doeleindes van 'n Belastingwet en moet die inligting verkry hanteer word
asof dit belastingpligtige-inligting is;                                                                            10
(b)        die bewaring of die invordering van 'n bedrag beweer verskuldig te wees deur 'n persoon kragtens belastingwette van die versoekende land, kan SAID met die versoek kragtens die bepalings van artikel 185 handel; of
(c)        die betekening van 'n dokument wat van die versoekende land afkomstig is,
kan SAID betekening van die dokument uitvoer asof dit 'n kennisgewing,     15
dokument of ander kommunikasie is wat kragtens 'n Belastingwet deur SAID uitgereik, gegee, gestuur of beteken moet word.

Toepassing van Wet

4.   (1) Hierdie Wet is van toepassing op elke persoon wat verantwoordelik is om 'n bepaling van 'n Belastingwet (hetsy persoonlik of namens 'n ander persoon) na te kom                                                      20
en bind SAID.
(2)    Indien hierdie Wet nie met die administrasie van 'n Belastingwet handel nie en daar word spesifiek daarvoor voorsiening gemaak in die betrokke Belastingwet, geld die bepalings van daardie Belastingwet.
(3)    In geval van enige teenstrydigheid tussen hierdie Wet en 'n ander Belastingwet,     25
geld die ander Wet.
 

Algemeen heersende praktyk

 
5.    (1) 'n Algemeen heersende praktyk is 'n praktyk uiteengesit in 'n amptelike publikasie aangaande die toepassing of uitleg van 'n Belastingwet.
(2)     Ondanks enige andersluidende bepalings vervat in 'n Belastingwet, hou 'n     30
algemeen heersende praktyk uiteengesit in 'n amptelike publikasie, uitgesonderd 'n bindende algemene beslissing, op om 'n algemeen heersende praktyk te wees indien—
(a)        die bepaling in die Belastingwet, wat die onderwerp is van die amptelike publikasie herroep of gewysig word in 'n mate wesenlik tot die praktyk, vanaf
die datum waarop die herroepping of wysiging in werking tree;                             35
(b)        'n hof die uitleg van die Belastingwet wat die onderwerp van die amptelike publikasie is, in 'n mate wesentlik tot die praktyk, omverwerp of wysig, vanaf die datum van uitspraak, tensy—
(i)       die besluit onder appèl is;
(ii)        die besluit feite spesifiek is en die algemene uitleg waarop die amptelike       40
publikasie gebaseer is, onaangetas is; of
(iii)        die verwysiging na die uitleg waarop die amptelike publikasie gebaseer is obiter dicta was; of
(c)        die amptelike publikasie deur die Kommissaris teruggetrek of gewysig word, vanaf die datum van die amptelike publikasie van die terugtrekking of                                                      45
wysiging.
(3)    'n Bindende algemene beslissing hou op om 'n algemeen heersende praktyk te wees onder die omstandighede beskryf in artikel 85 of 86.
 

Deel B

 
Bevoegdhede en pligte van SAID en SAID-amptenare                                50
 
Bevoegdhede en pligte
 
6.  (1) Die bevoegdhede en pligte van SAID kragtens hierdie Wet kan uitgeoefen word vir die doeleindes van die administrasie van 'n Belastingwet.

 

 
 
 
(2)    Powers and duties which are assigned to the Commissioner by this Act must be exercised by the Commissioner personally but he or she may delegate such powers and duties in accordance with section 10.
(3)    Powers and duties required by this Act to be exercised by a senior SARS official must be exercised by—           5
(a)        the Commissioner;
(b)        a SARS official who has specific written authority from the Commissioner to do so; or
(c)        a SARS official occupying a post designated by the Commissioner for this purpose.     10
(4)    The execution of a task ancillary to a power or duty under subsection (2) or (3) may be done by—
(a)        an official under the control of the Commissioner or a senior SARS official; or
(b)        the incumbent of a specific post under the control of the Commissioner or a senior SARS official.                                                                                                                                            15
(5)    Powers and duties not specifically required by this Act to be exercised by the Commissioner or by a senior SARS official, may be exercised by a SARS official employed or contracted to exercise or perform powers or duties for purposes of the administration of a tax Act.
(6)   The Commissioner may by public notice specify that a power or duty in a tax Act 20
other than this Act must be exercised by the Commissioner personally or a senior SARS official.

Conflict of interest

7.    The Commissioner or a SARS official may not exercise a power or become involved in a matter pertaining to the administration of a tax Act, if—                                                                     25
(a)        the power or matter relates to a taxpayer in respect of which the Commissioner or the official has or had, in the previous three years, a personal, family, social, business, professional, employment or financial relationship presenting a conflict of interest; or
(b)        other circumstances present a conflict of interest,                                                    30
that will reasonably be regarded as giving rise to bias.
 

Identity cards

 
8.  (1) SARS must issue an identity card to each SARS official exercising powers and duties for purposes of the administration of a tax Act.
(2)   When a SARS official exercises a power or duty for purposes of the administration   35
of a tax Act in person, the official must produce the identity card upon request by a member of the public.
(3)   If the official does not produce the identity card, a member of the public is entitled to assume that the person is not a SARS official.
 

Decision or notice by SARS                                                                                                           40

 
9.  (1) A decision made by a SARS official and a notice to a specific person issued by SARS, excluding a decision given effect to in an assessment or a notice of assessment—
(a)        is regarded as made by a SARS official, authorised to do so or duly issued by SARS, until proven to the contrary; and
(b)        may in the discretion of a SARS official described in subparagraphs (i) to (iii)       45
or at the request of the relevant person, be withdrawn or amended by—
(i)       the SARS official;
(ii)        a SARS official to whom the SARS official reports; or
(iii)        a senior SARS official.
(2) If all the material facts were known to the SARS official at the time the decision    50
was made, a decision or notice referred to in subsection (1) may not be withdrawn or

 

 
 
 
(2)   Die bevoegdhede en pligte wat by hierdie Wet aan die Kommissaris opgedra word, moet deur die Kommissaris persoonlik uitgeoefen word, maar hy of sy kan sodanige bevoegdhede en pligte ingevolge artikel 10 delegeer.
(3)    Die bevoegdhede en pligte wat deur 'n senior SAID-amptenaar uitgeoefen moet word ingevolge hierdie Wet, moet uitgeoefen word deur—                                                                                                           5
(a)        die Kommissaris;
(b)        'n SAID-amptenaar wat spesifieke geskrewe magtiging van die Kommissaris het om dit te doen; of
(c)        'n SAID-amptenaar wat 'n amp beklee deur die Kommissaris vir hierdie doel aangewys.   10
(4)    Die uitvoer van 'n taak aanvullend tot 'n bevoegdheid of plig kragtens subartikel
(2)    of (3) kan gedoen word deur—
(a)        'n  amptenaar  onder  beheer  van  die  Kommissaris  of  'n  senior  SAID- amptenaar; of
(b)        die bekleër van 'n spesiefieke pos onder beheer van die Kommissaris of 'n   15
senior SAID-amptenaar.
(5)      Bevoegdhede en pligte wat nie spesifiek ingevolge hierdie Wet deur die Kommissaris of 'n senior SAID-amptenaar uitgeoefen hoef te word nie, kan uitgeoefen word deur 'n SAID-amptenaar aangestel of gekontrakteer om die bevoegdhede of pligte
uit te oefen of uit te voer vir die doeleindes van die administrasie van 'n Belastingwet.  20
(6)    Die Kommissaris kan deur openbare kennisgewing bepaal dat 'n bevoegdheid of plig in 'n Belastingwet anders as hierdie Wet deur die Kommissaris persoonlik of 'n senior SAID-amptenaar uitgeoefen moet word.
 

Botsing van belange

 
7.    Die Kommissaris of 'n SAID-amptenaar kan nie 'n bevoegdheid uitoefen of     25
betrokke raak by 'n aangeleentheid rakende die administrasie van 'n Belastingwet nie, indien—
(a)        die bevoegdheid of aangeleentheid met 'n belastingpligtige verband hou ten opsigte waarvan die Kommissaris of die amptenaar in die voorafgaande drie jaar,  'n persoonlike, familie-, sosiale, besigheids-, professionele, werks- of                                                                                               30
finansiële verhouding het of gehad het, wat 'n botsing van belange uitmaak;
(b)       ander omstandighede 'n botsing van belange uitmaak, wat redelikerwys beskou kan word tot partydigheid te lei.
 

Identiteitskaarte

 
8.     (1)  SAID  moet  'n  identiteitskaart  uitreik  aan  elke  SAID-amptenaar  wat    35
bevoegdhede en pligte vir die doeleindes van die administrasie van 'n Belastingwet uitoefen of uitvoer.
(2)     Wanneer 'n SAID-amptenaar 'n bevoegdheid of plig uitoefen of uitvoer vir doeleindes  van  die  administrasie  van  'n  Belastingwet,  moet  die  amptenaar  die identiteitskaart op versoek van 'n lid van die publiek, voorlê.                                                                                                                                  40
(3)    Indien die amptenaar nie die identiteitskaart voorlê nie, is 'n lid van die publiek geregtig om aan te neem dat die persoon nie 'n SAID-amptenaar is nie.
 

Beslissing of kennisgewing deur SAID

 
9.  (1) 'n Beslissing deur 'n SAID-amptenaar gemaak en 'n kennisgewing deur SAID
aan 'n spesfieke persoon uitgereik, uitgesonderd 'n beslissing waaraan uitvoering gegee      45
is in 'n aanslag of kennisgewing van aanslag—
(a)        word beskou deur 'n SAID-amptenaar, daartoe gemagtig, gemaak te wees of behoorlik deur SAID uitgereik, tensy die teendeel bewys word; en
(b)        kan in die diskresie van 'n SAID-amptenaar in subparagrawe (i) tot (iii) beskryf, of op versoek van die tersaaklike persoon, teruggetrek of gewysig                                                       50
word deur—
(i)       die SAID-amptenaar;
(ii)        'n SAID-amptenaar aan wie die SAID-amptenaar verslag doen; of
(iii)        'n senior SAID-amptenaar.
(2)   Indien al die wesenlike feite aan die SAID-amptenaar bekend was ten tyde van die   55
maak van die beslissing, kan 'n beslissing of kennisgewing bedoel in subartikel (1) nie

 

 
 
 
amended with retrospective effect, after three years from the later of the—
(a)        date of the written notice of that decision; or
(b)        date of assessment or the notice of assessment giving effect to the decision (if applicable).
 
Part C                                                                             5

Delegations

Delegations by the Commissioner
 
10.   (1) A delegation by the Commissioner under section 6(2)—
(a)        must be in writing;
(b)        becomes effective only when signed by the person to whom the delegation is  10 made;
(c)        is subject to the limitations and conditions the Commissioner may determine in making the delegation;
(d)        may either be to—
(i)       a specific individual; or                                                                                         15
(ii)        the incumbent of a specific post; and
(e)        may be amended or withdrawn by the Commissioner.
(2) A delegation does not divest the Commissioner of the responsibility for the exercise of the delegated power or the performance of the delegated duty.
 
Part D                                                                           20
 

Authority to act in legal proceedings

 
Legal proceedings on behalf of Commissioner
 
11.    (1) No SARS official other than the Commissioner or a SARS official duly authorised by the Commissioner may institute or defend civil proceedings on behalf of
the Commissioner.                                                                                                                            25
(2)      For purposes of subsection (1), a SARS official who, on behalf of the Commissioner, institutes litigation, or performs acts which are relied upon by the Commissioner in litigation, is regarded as duly authorised until proven to the contrary.
(3)     A senior SARS official may lay a criminal charge relating to a tax offence described in section 235.           30
 

Right of appearance in proceedings

 
12.  (1) Despite any law to the contrary, a senior SARS official may on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge's chambers in the tax court or in a High Court.
(2)    A senior SARS official may appear in the tax court or a High Court only if the  35
person—
(a)        is an advocate duly admitted under—
(i)       the Admission of Advocates Act, 1964 (Act No. 74 of 1964); or
(ii)        a law providing for the admission of advocates in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the                                                     40
Constitution of the Republic of South Africa, 1996; or
(b)        is an attorney duly admitted and enrolled under—
(i)       the Attorneys Act, 1979 (Act No. 53 of 1979); or
(ii)        a law providing for the admission of attorneys in an area in the Republic which remained in force by virtue of paragraph 2 of Schedule 6 to the                                                     45
Constitution of the Republic of South Africa, 1996.

 

 
 
 
met terugwerkende krag teruggetrek of gewysig word nie, ná drie jaar van die latere van—
(a)        die datum van die skriftelike kennisgewing van daardie beslissing; of
(b)        die datum van aanslag of die kennisgewing van aanslag wat uitvoering gee
aan die beslissing (indien van toepassing).                                                                   5
 

Deel C Delegasies

Delegasies deur die Kommissaris
 
10.   (1) 'n Delegasie deur die Kommissaris kragtens artikel 6(2)—
(a)        moet op skrif wees;                                                                                                         10
(b)        geld slegs wanneer dit deur die persoon aan wie die delegasie gemaak is, geteken is;
(c)        is onderhewig aan die beperkinge en voorwaardes wat die Kommissaris bepaal wanneer die delegasie gemaak word;
(d)        kan gemaak word aan—                                                                                               15
(i)       'n spesifieke individu; of
(ii)        die bekleër van 'n spesifieke pos; en
(e)        kan deur die Kommissaris gewysig of teruggetrek word.
(2) 'n Delegasie onthef die Kommissaris nie van die verantwoordelikheid vir die uitoefening van die gedelegeerde bevoegdheid of die uitvoering van die gedelegeerde                                          20
plig nie.
 

Deel D

 
Magtiging om in regsgedinge op te tree
 
Regsgedinge namens die Kommissaris
 
11.   (1) Geen SAID-amptenaar anders as die Kommissaris of 'n SAID-amptenaar  25
behoorlik deur die Kommissaris gemagtig, mag siviele stappe namens die Kommissaris instel of verdedig nie.
(2)    Vir die doeleindes van subartikel (1), word 'n SAID-amptenaar wie regsgedinge namens die Kommissaris instel of handelinge uitvoer waarop die Kommissaris in regsgedinge staatmaak, beskou as behoorlik daartoe gematig te wees, tensy die teendeel                                                                                                 30
bewys word.
(3)       'n   Senior   SAID-amptenaar   kan   'n   strafregtelike   klag   lê   wat   met   'n belastingmisdryf beskryf in artikel 235 verband hou.
 

Reg op verskyning in gedinge

 
12.    (1) Ondanks enige andersluidende bepaling in enige ander wet, kan 'n senior      35
SAID-amptenaar namens SAID of die Kommissaris in gedinge in 'n Belastingwet bedoel, ex parte in 'n regter se kamers in die belastinghof of in enige Hoë Hof, verskyn.
(2)    'n Senior SAID-amptenaar mag slegs in die belastinghof of Hoë Hof verskyn, indien die persoon—
(a)        'n advokaat is, behoorlik toegelaat kragtens—                                                         40
(i)       die Wet op die Toelating van Advokate, 1964 (Wet No. 74 van 1964); of
(ii)        'n Wet wat vir die toelating van advokate in 'n gebied in die Republiek voorsiening maak wat van krag gebly het uit hoofde van paragraaf 2 van Bylae 6 by die Grondwet van die Republiek van Suid-Afrika, 1996; of
(b)        'n prokureur is, behoortlik toegelaat en geregistreer is kragtens—                         45
(i)       die Wet op Prokureurs, 1979 (Wet No. 53 van 1979); of
(ii)        'n wet wat vir die toelating van prokureurs in 'n gebied in die Republiek voorsiening maak wat van krag gebly het uit hoofde van paragraaf 2 van Bylae 6 by die Grondwet van die Republiek van Suid-Afrika, 1996.

 

 
 
 

Part E

 
Powers and duties of Minister
 
Powers and duties of Minister
 
13.   (1) The powers conferred and the duties imposed upon the Minister by or under
the provisions of a tax Act may—                                                                                                  5
(a)        be exercised or performed by the Minister personally; and
(b)        except for the powers under sections 14 and 257, be delegated by the Minister to the Deputy Minister or Director-General of the National Treasury.
(2) The Director-General may in turn delegate the powers and duties delegated to the Director-General by the Minister to a person under the control, direction or supervision                                              10
of the Director-General.
 

Power of Minister to appoint Tax Ombud

 
14.   (1) The Minister must appoint a person as Tax Ombud—
(a)        for a term of three years, which term may be renewed; and
(b)        under such conditions regarding remuneration and allowances as the Minister    15
may determine.
(2)   The person appointed under subsection (1) or (3) may be removed by the Minister for misconduct, incapacity or incompetence.
(3)   During a vacancy in the office of Tax Ombud, the Minister may designate a person
in the office of the Tax Ombud to act as Tax Ombud.                                                             20
(4)    No person may be designated in terms of subsection (3) as acting Tax Ombud for a period longer than 90 days at a time.
(5)    A person appointed as Tax Ombud—
(a)        is accountable to the Minister;
(b)        must have a good background in customer service as well as tax law; and        25
(c)        may not at any time during the preceding five years have been convicted (whether in the Republic or elsewhere) of—
(i)       theft, fraud, forgery or uttering a forged document, perjury, an offence under the Prevention and Combating of Corrupt Activities Act, 2004 (Act No. 12 of 2004); or        30
(ii)        any other offence involving dishonesty,
for  which  the  person  has  been  sentenced  to  a  period  of  imprisonment exceeding two years without the option of a fine or to a fine exceeding the amount prescribed in the Adjustment of Fines Act, 1991 (Act No. 101 of 1991).                                                                                       35
 

Part F

 
Powers and duties of Tax Ombud
 
Office of Tax Ombud
 
15.   (1) The staff of the office of the Tax Ombud must be employed in terms of the SARS Act and be seconded to the office of the Tax Ombud at the request of the Tax                                 40
Ombud in consultation with the Commissioner.
(2)    When the Tax Ombud is absent or otherwise unable to perform the functions of office, the Tax Ombud may designate another person in the office of the Tax Ombud as acting Tax Ombud.
(3)    No person may be designated in terms of subsection (2) as acting Tax Ombud for 45
a period longer than 90 days at a time.
(4)    The expenditure connected with the functions of the office of the Tax Ombud is paid out of the funds of SARS.

Deel E Bevoegdhede en pligte van Minister

Bevoegdhede en pligte van Minister
 
13.   (1) Die bevoegdhede verleen en pligte opgelê aan die Minister deur of kragtens
die bepalings van 'n Belastingwet kan—                                                                                       5
(a)        deur die Minister persoonlik uitgeoefen of uitgevoer word; en
(b)        behalwe vir die bevoegdhede kragtens artikels 14 en 257, deur die Minister aan die Adjunkminister of Direkteur-generaal van die Nasionale Tesourie, delegeer word.
(2) Die Direkteur-generaal kan op sy of haar beurt die bevoegdhede en pligte deur die     10
Minister aan die Direkteur-generaal gedelegeer aan 'n persoon onder die beheer, leiding en toesig van die Direkteur-generaal, delegeer.
 

Bevoegdheid van Minister om Belastingombud aan te stel

 
14.   (1) Die Minister moet 'n persoon as Belastingombud aanstel—
(a)        vir 'n termyn van drie jaar, welke termyn hernu kan word; en                              15
(b)        onderhewig aan die voorwaardes rakende vergoeding en toelaes deur die Minister bepaal.
(2)    Die persoon kragtens subartikel (1) of (3) aangestel, kan deur die Minister as gevolg van wangedrag, ongeskiktheid of onbevoegdheid verwyder word.
(3)     Gedurende 'n vakature in die amp van Belastingombud, kan die Minister 'n   20
persoon in die amp van Belastingombud aanwys om as Belastingombud op te tree.
(4)    Geen persoon mag ingevolge subartikel (3) aangewys word om as waarnemende Belastingombud op te tree vir 'n tydperk langer as 90 dae op 'n slag nie.
(5)    'n Persoon as Belastingombud aangestel—
(a)        is aanspreeklik teenoor die Minister;                                                                           25
(b)        moet oor 'n goeie agtergrond in verbruikersdiens sowel as belastingreg beskik; en
(c)        mag nie op enige tydstip gedurende die voorafgaande vyf jaar (hetsy in die Republiek of elders) skuldig bevind gewees het nie aan—
(i)       diefstal,  bedrog,  vervalsing  of  uitgifte  van  'n  vervalsde  dokument,     30
meineed, 'n misdryf kragtens die Wet op die Voorkoming en Bestryding van Korrupte Bedrywighede, 2004 (Wet No. 12 van 2004); of
(ii)        enige ander misdryf wat met oneerlikheid verband hou,
waarvoor die persoon tot gevangenisstraf gevonnis is vir 'n tydperk van meer
as twee jaar, sonder die keuse van 'n boete, of 'n boete opgelê is wat die      35
bedrag soos voorgeskryf ingevolge die Wet op die Aanpassing van Boetes, 1991 (Wet No. 101 van 1991), oorskry.
 

Deel F

 
Bevoegdhede en pligte van Belastingombud
 
Kantoor van Belastingombud                                                                                                      40
 
15.   (1) Die personeel van die kantoor van die Belastingombud moet ingevolge die SAID-Wet aangestel word en in oorleg met die Kommissaris aan die kantoor van die Belastingombud gesekondeer word.
(2)      Wanneer  die  Belastingombud  afwesig  is  of  anders  nie  in  staat  is  om  die werksaamhede van die amp te verrig nie, kan die Belastingombud 'n ander persoon in                                                            45
die kantoor van die Belastingombud aanwys as waarnemende Belastingombud.
(3)    Geen persoon mag ingevolge subartikel (2) vir 'n tydperk langer as 90 dae op 'n slag as waarnemende Belastingombud aangewys word nie.
(4)    Die uitgawes wat met die werksaamhede van die amp van die Belastingombud verband hou, word uit die fondse van SAID betaal.                                                                                                                 50

 

 
 
 

Mandate of Tax Ombud

 
16.   (1) The mandate of the Tax Ombud is to review and address any complaint by a taxpayer regarding a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS.
(2)    In discharging his or her mandate, the Tax Ombud must—                                            5
(a)        review  a  complaint  and,  if  necessary,  resolve  it  through  mediation  or conciliation;
(b)        act independently in resolving a complaint;
(c)        follow informal, fair and cost-effective procedures in resolving a complaint;
(d)        provide information to a taxpayer about the mandate of the Tax Ombud and  10
the procedures to pursue a complaint;
(e)        facilitate access by taxpayers to complaint resolution mechanisms within SARS to address complaints; and
(f)         identify and review systemic and emerging issues related to service matters or
the application of the provisions of this Act or procedural or administrative  15
provisions of a tax Act that impact negatively on taxpayers.
 

Limitations on authority

 
17.   The Tax Ombud may not review—
(a)        legislation or tax policy;
(b)        SARS policy or practice generally prevailing, other than to the extent that it     20
relates to a service matter or a procedural or administrative matter arising from the application of the provisions of a tax Act by SARS;
(c)        a matter subject to objection and appeal under a tax Act, except for an administrative matter relating to such objection and appeal; or
(d)        a decision of, proceeding in or matter before the tax court.                                    25
 

Review of complaint

 
18.   (1) The Tax Ombud may review any issue within the Tax Ombud's mandate on receipt of a request from a taxpayer.
(2)    The Tax Ombud may—
(a)        determine how a review is to be conducted; and                                                      30
(b)        determine whether a review should be terminated before completion.
(3)   In exercising the discretion set out in subsection (2), the Tax Ombud must consider such factors as—
(a)        the age of the request or issue;
(b)        the amount of time that has elapsed since the requester became aware of the  35
issue;
(c)        the nature and seriousness of the issue;
(d)        the question of whether the request was made in good faith; and
(e)        the findings of other redress mechanisms with respect to the request.
(4)    The Tax Ombud may only review a request if the requester has exhausted the   40
available complaints resolution mechanisms in SARS, unless there are compelling circumstances for not doing so.
(5)    To determine whether there are compelling circumstances, the Tax Ombud must consider factors such as whether—
(a)        the request raises systemic issues;                                                                                45
(b)        exhausting the complaints resolution mechanisms will cause undue hardship to the requester; or
(c)        exhausting the complaints resolution mechanisms is unlikely to produce a result within a period of time that the Tax Ombud considers reasonable.

 

 
 
 

Mandaat van Belastingombud

 
16.      (1)  Die  mandaat  van  die  Belastingombud  is  om  enige  klagte  deur  'n belastingpligtige aangaande 'n diensaangeleentheid of 'n prosedure- of administratiewe aangeleentheid wat voortspruit uit die toepassing van die bepalings van 'n Belastingwet deur SAID, te oorweeg te beredder.                                            5
(2)    In die uitvoering van sy of haar mandaat, moet die Belastingombud—
(a)        'n klagte oorweeg en, indien nodig, dit deur bemiddeling of versoening oplos;
(b)        onafhanklik optree in die oplossing van 'n klagte;
(c)        informele, regverdige en kostedoeltreffende prosedures volg in die oplossing
van die klagte;                                                                                                                 10
(d)        inligting aan die belastingpligtige voorsien aangaande die mandaat van die Belastingombud en die prosedures om 'n klagte voort te sit;
(e)        toegang deur belastingpligtiges tot klagte oplossingsmeganismes binne SAID, om klagtes te beredder, vergemaklik; en
(f)         sistemiese kwessies en kwessies wat opduik wat op diensaangeleenthede     15
betrekking het of die toepassing van die bepalings van hierdie Wet of prosedure- of administratiewe bepalings van 'n Belastingwet wat negatief op belastingpligtiges inwerk, identifiseer en oorweeg.
 

Beperkings op gesag

 
17.   Die Belastingombud mag nie—                                                                                          20
(a)        wetgewing of belastingbeleid;
(b)        SAID-beleid of algemeen heersende belastingpraktyk, uitgesonderd in die mate waarin dit betrekking het op 'n diensaangeleentheid of 'n prosedure- of administratiewe  aangeleentheid  wat  ontstaan  uit  die  toepassing  van  die bepalings van 'n Belastingwet deur SAID;                             25
(c)        'n aangeleentheid onderhewig aan beswaar en appèl kragtens 'n Belastingwet, behalwe 'n administratiewe aangeleentheid wat met daardie beswaar of appèl verband hou; of
(d)        'n beslissing van, stappe in of 'n aangeleentheid voor die belastinghof,
oorweeg nie.                                                                                                                                       30
 

Oorweging van klagte

 
18.  (1) Die Belastingombud kan enige kwessie binne die Belastingombud se mandaat oorweeg by ontvangs van 'n versoek deur 'n belastingpligte.
(2)    Die Belastingombud kan—
(a)        bepaal hoe 'n ondersoek moet plaasvind; en                                                            35
(b)        bepaal of 'n ondersoek gestaak moet word voor voltooiing.
(3)     In die uitoefening van die diskresie in subartikel (2) uiteengesit, moet die Belastingombud sekere faktore soos—
(a)        die ouderdom van die versoek of kwessie;
(b)        die hoeveelheid tyd wat verloop het sedert die versoeker van die kwessie   40
bewus geword het;
(c)        die aard en erns van die kwessie;
(d)        die vraag of die versoek te goeder trou gemaak is; en
(e)        die bevindinge van ander verligtingsmeganismes met betrekking tot die versoek,          45
in ag neem.
(4)    Die Belastingombud kan slegs 'n versoek oorweeg indien die versoeker al die beskikbare klagte oplossingsmeganismes in SAID gebruik het, tensy daar gebiedende omstandighede is om dit nie te doen nie.
(5)       Om   te   bepaal   of   daar   gebiedende   omstandighede   bestaan,   moet   die   50
Belastingombud faktore in ag neem soos of—
(a)        die versoek sistemiese kwessies aantoon;
(b)        om die klagte-oplossingsmeganismes te gebruik oormatige ontbering vir die versoeker sal veroorsaak; of
(c)        dit onwaarskynlik is dat die gebruik van die klagte-oplossingsmeganismes 'n    55
resultaat tot gevolg sal hê binne 'n tydperk wat die Belastingombud as redelik beskou.

 

 
 
 
(6)    The Tax Ombud must inform the requester of the results of the review or any action taken in response to the request, but at the time and in the manner chosen by the Tax Ombud.
 

Reports by Tax Ombud

 
19.   (1) The Tax Ombud must—                                                                                                  5
(a)        report directly to the Minister;
(b)        submit an annual report to the Minister within five months of the end of SARS' financial year; and
(c)        submit a report to the Commissioner quarterly or at such other intervals as may be agreed.        10
(2)    The reports must—
(a)        contain a summary of at least ten of the most serious issues encountered by taxpayers and identified systemic and emerging issues referred to in section 16(2)(f), including a description of the nature of the issues;
(b)        contain an inventory of the issues described in subparagraph (a) for which—  15
(i)       action has been taken and the result of such action;
(ii)        action remains to be completed and the period during which each item has remained on such inventory; or
(iii)        no  action  has  been  taken,  the  period  during  which  each  item  has remained on such inventory and the reasons for the inaction; and                                                                 20
(c)        contain recommendations for such administrative action as may be appropri- ate to resolve problems encountered by taxpayers.
(3)     The Minister must table the annual report of the Tax Ombud in the National Assembly.

Resolution and recommendations                                                                                               25

20.   (1) The Tax Ombud must attempt to resolve all issues within the Tax Ombud's mandate at the level at which they can most efficiently and effectively be resolved and must, in so doing, communicate with SARS officials identified by SARS.
(2) The Tax Ombud's recommendations are not binding on taxpayers or SARS.

Confidentiality                                                                                                                                 30

21.  (1) The provisions of Chapter 6 apply with the changes required by the context for the purpose of this Part.
(2)     SARS must allow the Tax Ombud access to information in the possession of SARS that relates to the Tax Ombud's powers and duties under this Act.
(3)     The Tax Ombud and any person acting on the Tax Ombud's behalf may not 35
disclose information of any kind that is obtained by or on behalf of the Tax Ombud, or prepared from information obtained by or on behalf of the Tax Ombud, to SARS, except to the extent required for the purpose of the performance of functions and duties under this Part.
CHAPTER 3                                                                     40
 
REGISTRATION
 
Registration requirements
 
22.   (1) A person—
(a)        obliged to apply to; or
(b)        who may voluntarily,                                                                                                     45
register with SARS under a tax Act must do so in terms of the requirements of this Chapter or, if applicable, the relevant tax Act.
(2) A person referred to in subsection (1) must—

 

 
 
 
(6) Die Belastingombud moet die versoeker inlig oor die uitkoms van die ondersoek of enige stappe geneem in reaksie op die versoek, maar op die tyd en op die wyse soos deur die Belastingombud gekies.
 

Verslae deur Belastingombud

 
19.   (1) Die Belastingombud moet—                                                                                           5
(a)        direk aan die Minister verslag doen;
(b)        binne vyf maande na die einde van SAID se finansiële jaar, 'n jaarverslag aan die Minister voorlê; en
(c)        driemaandeliks of binne die ander tussenposes soos ooreengekom, 'n verslag
aan die Kommissaris voorlê.                                                                                         10
(2)    Die verslae moet—
(a)        'n opsomming bevat van ten minste tien van die mees ernstigste kwessies ondervind deur belastingpligtiges en geïdentifiseerde sistemiese en kwessies wat opduik soos bedoel in artikel 16(2)(f), ingesluit 'n beskrywing van die
aard van die kwessies;                                                                                                    15
(b)        'n inventaris bevat van die kwessies beskryf in subparagraaf (a) ten opsigte waarvan—
(i)       stappe geneem is en die uitkoms van sodanige stappe;
(ii)        stappe nog voltooi moet word en die tydperk waartydens elke item op sodanige inventaris gebly het; of                                                                                                                       20
(iii)        geen stappe geneem is nie, die tydperk waartydens elke item op sodanige inventaris gebly het en die redes vir die gebrek aan stappe; en
(c)        aanbevelings  bevat  vir  die  administratiewe  stappe  wat  toepaslik  is  om probleme deur belastingpligtiges ondervind, op te los.
(3)     Die Minister moet die jaarverslag van die Belastingombud in die Nasionale      25
Vergadering, ter tafel lê.
 

Oplossing en aanbevelings

 
20.       (1)   Die   Belastingombud   moet   probeer   om   alle   kwessies   binne   die Belastingombud se mandaat op te los, op die vlak waar dit op die effektiefste en doeltreffendste wyse opgelos kan word en moet ter uitvoering daarvan kommunikeer                                                                                                30
met die SAID- amptenare aangewys deur SAID.
(2) Die Belastingombud se aanbevelings is nie op belastingpligtiges of SAID bindend nie.
 

Vertroulikheid

 
21.   (1) Die bepalings van Hoofstuk 6 is met die veranderinge deur die konteks vereis     35
vir die doeleinde van hierdie Deel, van toepassing.
(2)    SAID moet die Belastingombud toegang tot inligting in SAID se besit verleen insover dit op die bevoegdhede en pligte van die Belastingombud kragtens hierdie Wet betrekking het.
(3)    Die Belastingombud en enige persoon wat namens die Belastingombud optree    40
mag nie inligting van enige aard wat deur of namens die Belastingombud verkry is, of saamgestel is uit inligting deur of namens die Belastingombud verkry, aan SAID openbaar nie, behalwe in die mate nodig vir die doeleindes van die uitvoering van die werksaamhede en pligte kragtens hierdie Deel.
 
HOOFSTUK 3                                                                   45
 

REGISTRASIE

 
Registrasievereistes
 
22.   (1) 'n Persoon wat—
(a)        verplig is om aansoek te doen om by SAID te registreer; of
(b)        vrywilliglik by SAID kan registreer,                                                                              50
kragtens 'n Belastingwet, moet so maak ingevolge die vereistes van hierdie Hoofstuk of, indien van toepassing, die tersaaklike Belastingwet.
(2)    'n Persoon bedoel in subartikel (1) moet—

 

 
 
 
(a)        apply for registration within the period provided for in a tax Act or, if no such period is provided for, 21 business days of so becoming obliged or within the further period as SARS may approve in the prescribed form and manner;
(b)        apply for registration for one or more taxes in the prescribed form and manner;
and                                                                                                                                       5
(c)        provide SARS with the further particulars and any documents as SARS may require for the purpose of registering the person for the tax or taxes.
(3)   A person registered or applying for registration under a tax Act may be required to submit biometric information in the prescribed form and manner if the information is required to ensure—                     10
(a)        proper identification of the person; or
(b)        counteracting identity theft or fraud.
(4)   A person who applies for registration in terms of this Chapter and has not provided all particulars and documents required by SARS, may be regarded not to have applied
for registration until all the particulars and documents have been provided to SARS.       15
(5)   Where a taxpayer that is obliged to register with SARS under a tax Act fails to do so, SARS may register the taxpayer for one or more tax types as is appropriate under the circumstances.
 

Communication of changes in particulars

 
23.   A person who has been registered under section 22 must communicate to SARS    20
within 21 business days any change that relates to—
(a)        postal address;
(b)        physical address;
(c)        representative taxpayer;
(d)        banking particulars used for transactions with SARS;                                             25
(e)        electronic address used for communication with SARS; or
(f)         such other details as the Commissioner may require by public notice.
 

Taxpayer reference number

 
24.   (1) SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter.                                                                                   30
(2)    SARS may register and allocate a taxpayer reference number to a person who is not registered.
(3)    A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS.                             35
(4)    SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical.
 

CHAPTER 4

 
RETURNS AND RECORDS                                                        40
 

Part A General

Submission of return
 
25.  (1) A person required under a tax Act to submit or who voluntarily submits a return must do so—             45
(a)        in the prescribed form and manner; and

 

 
 
 
(a)        aansoek doen vir registrasie binne die tydperk waarvoor in 'n Belastingwet voorsiening gemaak word of, indien geen sodanige tydperk bepaal word nie, binne 21 besigheidsdae nadat die persoon sodanig verplig word of binne die verdere tydperk deur SAID goedgekeur in die voorgeskrewe vorm en op die voorgeskrewe wyse;                                                                                                          5
(b)        aansoek doen vir registrasie vir een of meer belastings in die voorgeskrewe vorm en op die voorgeskrewe wyse; en
(c)        SAID voorsien van die verdere besonderhede en enige dokumente deur SAID vereis met die doel om die persoon te registreer vir die belasting of belastings.
(3)     'n Persoon wat geregistreer is of aansoek doen om registrasie kragtens 'n     10
Belastingwet kan vereis word om biometriese inligting in die voorgeskrewe vorm en wyse te voor te lê, indien die inligting vereis word om—
(a)        behoorlike identifikasie van die persoon; of
(b)        die teenwerk van identiteitvervalsing of bedrog,
te verseker.                                                                                                                                         15
(4)    'n Persoon wat ingevolge hierdie Hoofstuk vir registrasie aansoek doen en nie al die besonderhede en dokumente deur SAID vereis, verskaf het nie, kan beskou word as nie vir registrasie aansoek te gedoen het nie totdat al die besonderhede en dokumente aan SAID verskaf is.
(5)   Indien 'n belastingpligtige wat kragtens 'n Belastingwet verplig is om by SAID te        20
registreer, versuim om so te maak, kan SAID die belastingpligtige vir een of meer belastingtipes, soos toepaslik onder die omstandighede, registreer.
 

Kommunikasie van veranderinge in besonderhede

 
23.   'n Persoon wat kragtens artikel 22 geregistreer is, moet binne 21 besigheidsdae enige veranderinge met betrekking tot—                                                                                                                                25
(a)        posadres;
(b)        fisiese adres;
(c)        verteenwoordigende belastingpligtige;
(d)        bankbesonderhede wat vir transaksies met SAID gebruik word;
(e)        elektroniese adres gebruik vir kommunikasie met SAID; of                                   30
(f)         sodanige   ander   besonderhede   wat   die   Kommissaris   by   openbare kennisgewing vereis,
aan SAID oordra.
 

Belastingpligtige-verwysingsnommer

 
24.  (1) SAID kan 'n belastingpligtige-verwysingsnommer ten opsigte van een of meer     35
belastings toeken aan elke persoon wat geregistreer is kragtens 'n Belastingwet of hierdie Hoofstuk.
(2)    SAID kan 'n persoon wat nie geregistreer is nie, registreer en aan die persoon 'n belastingpligtige-verwysingsnommer toeken.
(3)    'n Persoon aan wie 'n belastingpligtige-verwysingsnommer deur SAID toegeken     40
is, moet die tersaaklike verwysingsnommer insluit in alle opgawes en ander dokumente by SAID ingedien.
(4)    SAID kan 'n opgawe of ander dokument deur 'n persoon ingedien as ongeldig beskou indien dit nie die verwysingsnommer in subartikel (3) bedoel, bevat nie en moet, indien prakties moontlik, die persoon diensooreenkomstig in kennis stel.                                                                                                 45
 

HOOFSTUK 4 OPGAWES EN REKORDS

Deel A Algemeen

Indien van opgawe                                                                                                                          50
 
25.   (1) 'n Persoon wat kragtens 'n Belastingwet verplig is om 'n opgawe in te dien of wat vrywilliglik 'n opgawe indien, moet dit doen—
(a)        in die voorgeskrewe vorm en op die voorgeskrewe wyse; en

 

 
 
 
(b)        by the date specified in the tax Act or, in its absence, by the date specified by the Commissioner in the public notice requiring the submission.
(2)   A return must contain the information prescribed by a tax Act or the Commissioner and be a full and true return.
(3)    A return must be signed by the taxpayer or by the taxpayer's duly authorised      5 representative  and  the  person  signing  the  return  is  regarded  for  all  purposes  in connection with a tax Act to be cognisant of the statements made in the return.
(4)    Non-receipt by a person of a return form does not affect the obligation to submit a return.
(5)   SARS may, prior to the issue of an original assessment by SARS, request a person  10 to submit an amended return to correct an undisputed error in a return.
(6)     SARS may extend the time period for filing a return in a particular case, in accordance with procedures and criteria in policies published by the Commissioner.
(7)    The Commissioner may also extend the filing deadline generally or for specific classes of persons by public notice.                                                                                                                                                 15
(8)   An extension under subsection (6) or (7) does not affect the deadline for paying the tax.

Third party returns

26.   The Commissioner may by public notice require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or                                                        20
has  control  over  assets  of  another  person,  to  submit  a  return  with  the  required information in the prescribed form and manner and by the date specified in the notice.
 

Other returns required

 
27.   SARS may require a person to submit further or more detailed returns regarding
any matter for which a return is required or prescribed by a tax Act.                                     25
 

Statement concerning accounts

 
28.   (1) SARS may require a person who submits financial statements or accounts prepared by another person in support of that person's submitted return, to submit a certificate or statement by the other person setting out the details of—
(a)        the extent of the other person's examination of the books of account and of the 30
documents from which the books of account were written up; and
(b)        whether or not the entries in those books and documents disclose the true nature of the transactions, receipts, accruals, payments or debits in so far as may be ascertained by that examination.
(2) A person who prepares financial statements or accounts for another person must,  35
at the request of that other person, submit to that other person a copy of the certificate or statement referred to in subsection (1).
 

Duty to keep records

 
29.   (1) A person must keep the records, books of account or documents that—
(a)        enable the person to observe the requirements of a tax Act;                                  40
(b)        are specifically required under a tax Act; and
(c)        enable SARS to be satisfied that the person has observed these requirements.
(2)    The requirements of this Act to keep records for a tax period apply to a person who—
(a)        has submitted a return for the tax period;                                                                  45

 

 
 
 
(b)        teen die datum in die Belastingwet vermeld of, by afwesigheid daarvan, teen die datum deur die Kommissaris aangedui in die openbare kennisgewing wat die indiening vereis.
(2)     'n Opgawe moet die inligting bevat wat deur 'n Belastingwet of deur die Kommissaris voorgeskryf is en 'n volledige en korrekte opgawe wees.                                                                                            5
(3)     'n Opgawe moet deur die belastingpligtige of deur die belastingpligtige se behoorlik gemagtigde verteenwoordiger geteken wees, en die persoon wat die opgawe teken, word vir alle doeleindes wat met 'n Belastingwet verband hou, beskou as vertroud te wees met die verklarings in die opgawe gemaak.
(4)    Nie-ontvangs deur 'n persoon van 'n opgawevorm raak nie die verpligting om 'n   10
opgawe in te dien nie.
(5)    SAID kan, voor die uitreik van'n oorspronklike aanslag deur SAID, 'n persoon versoek om 'n gewysigde opgawe in te dien om 'n fout wat nie in geskil is nie reg te stel.
(6)     SAID kan die tydperk vir die indiening van 'n opgawe in 'n spesifieke geval verleng in ooreenstemming met beleidsprosedure en kriteria deur die Kommissaris                                                         15
gepubliseer.
(7)     Die Kommissaris kan ook die spertye vir indiening oor die algemeen, of vir spesifieke klasse persone, by openbare kennisgewing verleng.
(8)    'n Verlenging kragtens subartikel (6) of (7) raak nie die spertyd vir betaling van
die belasting nie.                                                                                                                                20
 

Derdepartyopgawes

 
26.    Die Kommissaris kan by openbare kennisgewing vereis dat 'n persoon wat iemand in diens neem of bedrae betaal aan of ontvang namens 'n ander persoon of andersins met 'n ander persoon 'n transaksie aangaan, of beheer oor die bates van 'n ander persoon het, 'n opgawe indien met die vereiste inligting in die voorgeskrewe vorm                                                                                                                           25
en op die voorgeskrewe wyse en teen die datum in die kennisgewing bepaal.
 

Ander opgawes vereis

 
27.    SAID kan vereis dat 'n persoon verdere of meer volledige opgawes indien aangaande enige aangeleentheid waarvoor 'n opgawe ingevolge 'n Belastingwet vereis
of voorgeskryf word.                                                                                                                        30
 

Verklaring met betrekking tot rekeninge

 
28.   (1) SAID kan vereis dat 'n persoon wat finansiële state of rekeninge indien wat deur 'n ander persoon opgestel is ter stawing van daardie persoon se ingediende opgawe, 'n sertifikaat of verklaring deur die ander persoon indien, wat die besonderhede uiteensit
van—                                                                                                                                                    35
(a)        die omvang van die ander persoon se ondersoek van die rekeningkundige rekeninge en van die dokumente waarvan die rekeningkundige rekeninge bygehou is; en
(b)        die vraag of die inskrywings in die rekeningkundige rekeninge en dokumente
die  ware  aard  van  die  transaksies,  ontvangste,  toevallings,  betalings  of     40
debiete, vir soverre deur daardie ondersoek vasgestel, weergee al dan nie.
(2) 'n Persoon wat finansiële state of rekeninge vir 'n ander persoon opstel, moet op versoek van die ander persoon, aan die ander persoon 'n afskrif voorlê van die sertifikaat of verklaring in subartikel (1) bedoel.
 

Plig om rekords te hou                                                                                                                   45

 
29.  (1) 'n Persoon moet rekords, rekeningkundige rekeninge of dokumente hou wat—
(a)        die persoon in staat stel om die vereistes van 'n Belastingwet na te kom;
(b)        uitdruklik kragtens 'n Belastingwet vereis word; en
(c)        SAID in staat te stel om oortuig te wees dat die persoon hierdie vereistes nagekom het.               50
(2)    Die vereistes van hierdie Wet om rekords vir 'n belastingtydperk te hou is van toepassing op 'n persoon—
(a)        wat 'n opgawe ingedien het vir die belastingtydperk;

 

 
 
 
(b)        is required to submit a return for the tax period and has not submitted a return for the tax period; or
(c)        is not required to submit a return but has, during the tax period, received income, has a capital gain or capital loss, or engaged in any other activity that
is subject to tax or would be subject to tax but for the application of a threshold    5 or exemption.
(3)    Records need not be retained by the person described in—
(a)        subsection (2)(a), after a period of five years from the date of the submission of the return; and
(b)        subsection (2)(c), after a period of five years from the end of the relevant tax  10 period.
 

Form of records kept or retained

 
30.   (1) The records, books of account, and documents referred to in section 29, must be kept or retained—
(a)        in their original form in an orderly fashion and in a safe place;                            15
(b)        in  the  form,  including  electronic  form,  as  may  be  prescribed  by  the Commissioner in a public notice; or
(c)        in a form specifically authorised by a senior SARS official in terms of subsection (2).
(2) A senior  SARS  official  may,  subject  to  the  conditions  as  the  official  may   20
determine, authorise the retention of information contained in records, books of account or documents referred to in section 29 in a form acceptable to the official.
 

Inspection of records

 
31.   The records, books of account and documents referred to in section 29 whether in
the form referred to in section 30(1) or in a form authorised under section 30(2), must at  25
all reasonable times during the required periods under section 29, be open for inspection by a SARS official in the Republic for the purpose of—
(a)        determining compliance with the requirements of sections 29 and 30; or
(b)        an inspection, audit or investigation under Chapter 5.
 

Retention period in case of audit, objection or appeal                                                           30

 
32.   Despite section 29(3), if—
(a)        records are relevant to an audit or investigation under Chapter 5 which the person subject to the audit or investigation has been notified of or is aware of; or
(b)        a person lodges an objection or appeal against an assessment or decision under  35
section 104(2),
the person must retain the records relevant to the audit, objection or appeal until the audit is concluded or the assessment or the decision becomes final.
 

Translation

 
33.   (1) In the case of information that is not in one of the official languages of the 40
Republic, a senior SARS official may by notice require a person who must furnish the information to SARS, to produce a translation in one of the official languages determined by the official within a reasonable period.
(2)    A translation referred to in subsection (1) must—
(a)        be produced at a time and at the place specified by the notice; and                    45
(b)        if required by SARS, be prepared and certified by a sworn and accredited translator or another person approved by the senior SARS official.

 

 
 
 
(b)        wat vereis word om 'n opgawe in te dien vir die belastingtydperk en wat nie 'n opgawe vir die belastingtydperk ingedien het nie; of
(c)        van wie nie vereis word om 'n opgawe in te dien nie, maar wie gedurende die belastingtydperk, inkomste ontvang het, 'n kapitaalwins of kapitaalverlies gehad het, of by enige ander aktiwiteit betrokke was wat onderhewig is aan                                                                                                              5 belasting of onderhewig aan belasting sou gewees het sou dit nie wees vir die toepassing van 'n belastingdrempel of vrystelling nie.
(3)    Rekords hoef nie behou te word nie deur die persoon beskryf in—
(a)        subartikel (2)(a), na 'n tydperk van vyf jaar vanaf die datum van indiening van
die opgawe; en                                                                                                                 10
(b)        subartikel (2)(c), na 'n tydperk van vyf jaar vanaf die einde van die tersaaklike belastingtydperk.

Vorm van rekords gehou of bewaar

30.   (1) Die rekords, rekeningkundige rekeninge, en dokumente bedoel in artikel 29 moet gehou of bewaar word—           15
(a)        in hulle oorspronklike vorm in 'n ordelike wyse en in 'n veilige plek;
(b)        in die vorm, ingesluit elektroniese vorm, wat die Kommissaris by openbare kennisgewing voorskryf; of
(c)        in 'n vorm spesifiek deur 'n senior SAID-amptenaar ingevolge subartikel (2) gemagtig.    20
(2) 'n Senior SAID-amptenaar kan, onderhewig aan die voorwaardes wat die amptenaar bepaal, die bewaring magtig van inligting vervat in rekords, rekeningkundige rekeninge of dokumente bedoel in artikel 29 in 'n vorm wat vir die amptenaar aanvaarbaar is.

Inspeksie van rekords                                                                                                                    25

31.   Die rekords, rekeningkundige rekeninge en dokumente bedoel in artikel 29, hetsy in die vorm bedoel in artikel 30(1) of in 'n vorm gemagtig kragtens artikel 30(2), moet te alle redelike tye gedurende die vereiste tydperke kragtens artikel 29, oop wees vir inspeksie deur 'n SAID-amptenaar in die Republiek vir die doeleindes van—
(a)        die vasstelling van nakoming van die vereistes van artikels 29 en 30; of            30
(b)        'n inspeksie, oudit of ondersoek kragtens Hoofstuk 5.
 

Bewaringstydperk in geval van oudit, beswaar of appèl

 
32.   Ondanks artikel 29(3), indien—
(a)        rekords tersaaklik is vir 'n oudit of ondersoek kragtens Hoofstuk 5 waarvan
die persoon onderworpe aan die oudit of ondersoek van in kennis gestel is of   35
bewus is van; of
(b)        'n persoon 'n beswaar of appèl teen 'n aanslag of beslissing kragtens artikel 104(2) ingedien het,
moet die persoon die rekords tersaaklik vir die oudit, beswaar of appèl bewaar totdat die oudit afgehandel is of die aanslag of beslissing finaal word.                                                                                                  40
 

Vertaling

 
33.    (1) In die geval van inligting wat nie in een van die amptelike tale van die Republiek is nie, kan 'n senior SAID-amptenaar by kennisgewing vereis dat 'n persoon wat die inligting aan SAID moet verstrek, 'n vertaling in een van die amptelike tale
bepaal deur die amptenaar, binne 'n redelike tydperk voorlê.                                                 45
(2)    'n Vertaling bedoel in subartikel (1) moet—
(a)        verskaf word op 'n tyd en by die plek in die kennisgewing bepaal; en
(b)        indien deur SAID vereis word, voorberei en gesertifiseer word deur 'n geswore en geakkrediteerde vertaler of 'n ander persoon deur die senior SAID-amptenaar goedgekeur.   50

 

 
 
 

Part B Reportable arrangements

Definitions
 
34.    In this Part and in section 212, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:                                                                           5
'arrangement' means any transaction, operation, scheme, agreement or under- standing (whether enforceable or not);
'financial benefit' means a reduction in the cost of finance, including interest,
finance charges, costs, fees and discounts on a redemption amount;
'financial reporting standards' means, in the case of a company required to   10
submit financial statements in terms of the Companies Act, 2008 (Act No. 71 of 2008), financial reporting standards prescribed by that Act, or, in any other case, the Generally  Accepted  Accounting  Practice  or  appropriate  financial  reporting standards that provide a fair presentation of the financial results and position of the taxpayer;                                                                                                                       15
'participant', in relation to an 'arrangement', means—
(a)        a 'promoter'; or
(b)        a company or trust which directly or indirectly derives or assumes that it derives a 'tax benefit' or 'financial benefit' by virtue of an 'arrangement';
'pre-tax profit', in relation to an 'arrangement', means the profit of a 'participant'    20
resulting from that 'arrangement' before deducting normal tax, which profit must be determined in accordance with 'financial reporting standards' after taking into account all costs and expenditure incurred by the 'participant' in connection with the 'arrangement' and after deducting any foreign tax paid or payable by the
'participant' in connection with the 'arrangement';                                                          25
'promoter', in relation to an 'arrangement', means a person who is principally responsible for organising, designing, selling, financing or managing the reportable arrangement;
'tax benefit' includes avoidance, postponement or reduction of a liability for tax.
 

Reportable arrangements                                                                                                              30

 
35.    (1) An 'arrangement' is a reportable arrangement if it is listed in terms of subsection (2) or if a 'tax benefit' is or will be derived or is assumed to be derived by any 'participant' by virtue of the 'arrangement' and the 'arrangement'—
(a)        contains provisions in terms of which the calculation of interest as defined in section 24J of the Income Tax Act, finance costs, fees or any other charges is                                                 35
wholly or partly dependent on the assumptions relating to the tax treatment of that 'arrangement' (otherwise than by reason of any change in the provisions of a tax Act);
(b)        has any of the characteristics contemplated in section 80C(2)(b) of the Income
Tax Act, or substantially similar characteristics;                                                       40
(c)        gives rise to an amount that is or will be disclosed by any 'participant' in any year of assessment or over the term of the 'arrangement' as—
(i)       a deduction for purposes of the Income Tax Act but not as an expense for purposes of 'financial reporting standards'; or
(ii)        revenue for purposes of 'financial reporting standards' but not as gross  45
income for purposes of the Income Tax Act;
(d)        does not result in a reasonable expectation of a 'pre -tax profit' for any 'participant'; or
(e)        results in a reasonable expectation of a 'pre -tax profit' for any 'participant'
that is less than the value of that 'tax benefit' to that 'participant' if both are  50
discounted to a present value at the end of the first year of assessment when

Deel B Rapporteerbare reëlings

Woordomskrywing
 
34.   In hierdie Deel en in artikel 212, indien tussen aanhalingstekens gebruik en tensy
uit die konteks anders blyk, beteken—                                                                                           5
'belastingvoordeel'           ook      vermyding,        uitstel       of     vermindering         van     'n aanspreeklikheid vir belasting;
'deelnemer' met betrekking tot 'n 'reëling',—
(a)        'n 'promotor'; of
(b)        'n maatskappy of trust wat uit hoofde van 'n 'reëling' direk of indirek 'n 10
'belastingvoordeel' of 'finansiële voordeel' verkry of veronderstel te verkry; 'finansiële verslagdoeningstandaarde' in die  geval  van 'n maatskappy wat ingevolge  die  Maatskappywet,  2008  (Wet  No.  71  van  2008),  verplig  is  om finansiële state in te dien, finansiële verslagdoeningstandaarde deur daardie Wet voorgeskryf, of, in enige ander geval, die Algemeen Aanvaarde Rekeningkundige              15
Praktyk of toepaslike finansiële verslagdoeningstandaarde wat 'n redelike aanbieding van die finansiële resultate en stand van die belastingpligtige verskaf; 'finansiële voordeel' 'n vermindering in die koste van finansiering, ingesluit rente, finansieringskoste, koste, fooie en diskonto's op 'n aflossingsbedrag;
'promotor',  met  betrekking  tot  'n  'reëling',  'n  persoon  wat  hoofsaaklik      20
verantwoordelik is vir die organisasie, ontwerp, verkoop, finansiering of bestuur van die 'reëling';
'reëling' enige transaksie, handeling, skema, ooreenkoms of verstandhouding (hetsy afdwingbaar of nie); en
'voorbelastingwins' met betrekking tot 'n 'reëling', die wins van 'n 'deelnemer'      25
wat uit daardie 'reëling' voortspruit voor aftrekking van normale belasting, welke wins ooreenkomstig 'finansiële verslagdoeningstandaarde' bepaal moet word na inagneming van alle koste en uitgawes deur die 'deelnemer' in verband met die 'reëling' aangegaan en na aftrekking van enige buitelandse belastings deur die 'deelnemer' in verband met die 'reëling' betaal of betaalbaar.                                 30

Rapporteerbare reëlings

35.   (1) 'n 'Reëling' is 'n rapporteerbare reëling indien dit ingevolge subartikel (2) gelys word of indien 'n 'belastingvoordeel' deur 'n 'deelnemer' verkry word of verkry sal word of veronderstel word verkry sal word uit hoofde van daardie 'reëling' en die
'reëling'—                                                                                                                                           35
(a)        bepalings bevat ingevolge waarvan die berekening van rente soos omskryf in artikel 24J van die Inkomstebelastingwet, finansieringskoste, fooie of enige ander heffings in geheel of gedeeltelik van die veronderstellings met betrekking tot die belastinghantering van daardie 'reëling' (behalwe as gevolg
van 'n verandering in die bepalings van 'n Belastingwet) afhanklik is;               40
(b)        enige van die eienskappe beoog in artikel 80C(2)(b) van die Inkomste- belastingwet, of eienskappe bevat wat wesenlik soortgelyk is;
(c)        'n bedrag tot gevolg het wat deur enige 'deelnemer' geopenbaar word of sal word gedurende enige jaar van aanslag of gedurende die termyn van die 'reëling' as—                             45
(i)       'n aftrekking vir die doeleindes van die Inkomstebelastingwet maar nie as 'n uitgawe vir die doeleindes van 'finansiële verslagdoening- standaarde' nie; of
(ii)        inkomste vir die doeleindes van 'finansiële verslagdoeningstandaarde' maar nie as bruto inkomste vir doeleindes van die Inkomstebelastingwet                                                    50
nie;
(d)        nie 'n redelike verwagting van 'n 'voorbelastingwins' vir enige 'deelnemer' tot gevolg het nie; of
(e)        'n redelike verwagting van 'n 'voorbelastingwins' vir enige 'deelnemer' tot gevolg het wat minder is as die waarde van daardie 'belastingvoordeel' vir                                                       55
daardie 'deelnemer', indien beide aan die einde van die eerste jaar van aanslag waarin  daardie  'belastingvoordeel' verkry  word  of  verkry  sal  word  of

 

 
 
 
that 'tax benefit' is or will be derived or is assumed to be derived, using consistent assumptions and a reasonable discount rate for that 'participant'.
(2)   The Commissioner may list an 'arrangement' by public notice, if satisfied that the 'arrangement' may lead to an undue 'tax benefit'.
(3)      This  section  does  not  apply  to  an  excluded  'arrangement' referred  to  in      5 section 36.
 

Excluded arrangements

 
36.   (1) An 'arrangement' is an excluded 'arrangement' if it is—
(a)        a loan, advance or debt in terms of which—
(i)       the borrower receives or will receive an amount of cash and agrees to   10 repay at least the same amount of cash to the lender at a determinable future date; or
(ii)        the borrower receives or will receive a fungible asset and agrees to return an asset of the same kind and of the same or equivalent quantity and
quality to the lender at a determinable future date;                                        15
(b)        a lease;
(c)        a transaction undertaken through an exchange regulated in terms of the Securities Services Act, 2004 (Act No. 36 of 2004); or
(d)        a transaction in participatory interests in a scheme regulated in terms of the Collective Investment Schemes Control Act, 2002 (Act No. 45 of 2002).                                                    20
(2)    Subsection (1) applies only to an 'arrangement' that—
(a)        is undertaken on a stand-alone basis and is not directly or indirectly connected to any other 'arrangement' (whether entered into between the same or different parties); or
(b)        would have qualified as having been undertaken on a stand-alone basis as  25
required by paragraph (a), were it not for a connected 'arrangement' that is entered into for the sole purpose of providing security and if no 'tax benefit' is obtained or enhanced by virtue of the security 'arrangement'.
(3)    Subsection (1) does not apply to an 'arrangement' that is entered into—
(a)        with the main purpose or one of its main purposes of obtaining or enhancing   30
a 'tax benefit'; or
(b)        in a specific manner or form that enhances or will enhance a 'tax benefit'.
(4)      The  Commissioner  may  determine  an  'arrangement'  to  be  an  excluded 'arrangement' by public notice, if satisfied that the 'arrangement' is not likely to lead to
an undue 'tax benefit'.                                                                                                                    35
 

Disclosure obligation

 
37.    (1) The 'promoter' must disclose the information referred to in section 38 in respect of a reportable arrangement.
(2)    If there is no 'promoter' in relation to the 'arrangement' or if the 'promoter' is not
a resident, all other 'participants' must disclose the information.                                            40
(3)   A 'participant' need not disclose the information in respect of the 'arrangement' if the 'participant' obtains a written statement from—
(a)        the 'promoter' that the 'promoter' has disclosed the 'arrangement'; or
(b)        any other 'participant', if subsection (2) applies, that the other 'participant'
has disclosed the 'arrangement'.                                                                                  45
(4)    The 'arrangement' must be disclosed within 45 business days after an amount is first received by or has accrued to a 'participant' or is first paid or actually incurred by a 'participant' in terms of the 'arrangement'.
(5)     SARS may grant extension for disclosure for a further 45 business days, if reasonable grounds exist for the extension.                                                                                                                                     50

 

 
 
 
veronderstel word verkry te word na 'n huidige waarde verdiskonteer word, deur die gebruik van konsekwente veronderstellings en 'n redelike verdiskonteringskoers vir daardie 'deelnemer'.
(2)   Die Kommissaris kan 'n 'reëling' deur openbare kennisgewing lys, indien tevrede
dat die 'reëling' tot 'n onbehoorlike 'belastingvoordeel' aanleiding kan gee.                          5
(3)    Hierdie artikel is nie van toepassing nie op enige uitgeslote 'reëling' bedoel in artikel 36.
 

Uitgeslote reëlings

 
36.   (1) 'n 'Reëling' is 'n uitgeslote 'reëling' indien dit—
(a)        'n lening, voorskot of skuld is ingevolge waarvan—                                                10
(i)       die lener 'n bedrag in kontant ontvang of sal ontvang en onderneem om minstens dieselfde bedrag kontant op 'n bepaalbare toekomstige datum aan die uitlener terug te betaal; of
(ii)        die lener 'n vermengbare bate ontvang of sal ontvang en onderneem om
'n bate van dieselfde soort en van dieselfde of gelyke hoeveelheid en    15
gehalte op 'n bepaalbare toekomstige datum aan die uitlener terug te lewer;
(b)        'n huurooreenkoms is;
(c)        'n transaksie is wat aangegaan is deur middel van 'n beurs wat ingevolge die ''Securities Services Act, 2004'' (Wet No. 36 van 2004), gereguleer word; of                                                  20
(d)        'n transaksie is in deelnemende belange in 'n skema wat ingevolge die Wet op Beheer van Kollektiewe Beleggingskemas, 2002 (Wet No. 45 van 2002), gereguleer word.
(2)    Subartikel (1) is slegs van toepassing op 'n 'reëling' wat—
(a)        op 'n alleenstaande grondslag aangegaan word en nie direk of indirek verbind    25
is aan enige ander 'reëling' nie (hetsy tussen dieselfde of verskillende partye aangegaan); of
(b)        sou  gekwalifiseer  het  as  aangegaan  te  gewees  het  op  'n  alleenstaande grondslag soos deur paragraaf (a) vereis, indien dit nie was vir 'n verwante 'reëling' wat aangegaan word met die uitsluitlike doel om sekuriteit te verskaf                                                                                                         30
nie en indien geen 'belastingvoordeel' verkry of bevorder word uit hoofde van die sekuriteits-'reëling' nie.
(3)    Subartikel (1) is nie van toepassing nie op 'n 'reëling' wat aangegaan word—
(a)        met die hoofdoel of een van die hoofdoelwitte om 'n 'belastingvoordeel' te verkry of te bevorder; of                                                                                                                                            35
(b)        op 'n spesifieke wyse of in 'n spesifieke vorm wat 'n 'belastingvoordeel' bevorder of sal bevorder.
(4)     Die Kommissaris kan by openbare kennisgewing bepaal dat 'n 'reëling' 'n uitgeslote  'reëling'  is,  indien  tevrede  dat  die  'reëling'  nie  waarskynlik  tot  'n onbehoorlike 'belastingvoordeel' aanleiding sal gee nie.            40
 

Openbaarmakingsverpligting

 
37.   (1) Die 'promotor' moet die inligting soos bedoel in artikel 38 ten opsigte van 'n rapporteerbare reëling openbaar maak.
(2)    Indien daar geen 'promotor' met betrekking tot 'n 'reëling' is nie of indien die 'promotor' nie 'n inwoner is nie, moet alle ander 'deelnemers' die inligting openbaar                                                         45
maak.
(3)    'n 'Deelnemer' hoef nie die inligting ten opsigte van die 'reëling' openbaar te maak nie indien die 'deelnemer' 'n skriftelike verklaring verkry van—
(a)        die 'promotor' dat die 'promotor' die 'reëling' openbaar gemaak het; of
(b)        enige ander 'deelnemer', indien subartikel (2) van toepassing is, dat die ander      50
'deelnemer' die 'reëling' geopenbaar het.
(4)   Die 'reëling'moet openbaar gemaak word binne 45 besigheidsdae na 'n bedrag vir die eerste keer ontvang word deur of toegeval het aan 'n 'deelnemer' of vir die eerste keer betaal word of werklik aangegaan is deur 'n 'deelnemer' ingevolge die 'reëling'.
(5)   SAID kan uitstel verleen vir die openbaarmaking vir 'n verdere 45 besigheidsdae,      55
indien redelike gronde vir die uitstel bestaan.

 

 
 
 

Information to be submitted

 
38.     The  'promoter'  or  'participant'  must  submit,  in  relation  to  a  reportable arrangement, in the prescribed form and manner and by the date specified—
(a)        a detailed description of all its steps and key features, including, in the case of
an 'arrangement' that is a step or part of a larger 'arrangement', all the steps      5 and key features of the larger 'arrangement';
(b)        a detailed description of the assumed 'tax benefits' for all 'participants', including, but not limited to, tax deductions and deferred income;
(c)        the names, registration numbers, and registered addresses of all 'participants';
(d)        a list of all its agreements; and                                                                                     10
(e)        any financial model that embodies its projected tax treatment.

Reportable arrangement reference number

39.   SARS must, after receipt of the information contemplated in section 38, issue a reportable  arrangement  reference  number  to  each  'participant' for  administrative purposes only.                     15
 

CHAPTER 5    INFORMATION GATHERING

Part A

 
General rules for inspection, verification, audit and criminal investigation
 
Selection for inspection, verification or audit                                                                         20
 
40.   SARS may select a person for inspection, verification or audit on the basis of any consideration relevant for the proper administration of a tax Act, including on a random or a risk assessment basis.
 

Authorisation for SARS official to conduct audit or criminal investigation

 
41.    (1) A senior SARS official may grant a SARS official written authorisation to    25
conduct a field audit or criminal investigation, as referred to in Part B.
(2)    When a SARS official exercises a power or duty under a tax Act in person, the official must produce the authorisation.
(3)   If the official does not produce the authorisation, a member of the public is entitled
to assume that the official is not a SARS official so authorised.                                             30
 

Keeping taxpayer informed

 
42.   (1) A SARS official involved in or responsible for an audit under this Part must, in the form and in the manner as may be prescribed by the Commissioner by public notice, provide the taxpayer with a report indicating the stage of completion of the audit.
(2)    Upon conclusion of the audit or a criminal investigation, and where—                      35
(a)        the audit or investigation was inconclusive, SARS must inform the taxpayer accordingly within 21 business days; or
(b)        the audit identified potential adjustments of a material nature, SARS must within 21 business days, or the further period that may be required based on
the  complexities  of  the  audit,  provide  the  taxpayer  with  a  document    40
containing the outcome of the audit, including the grounds for the proposed assessment or decision referred to in section 104(2).
(3)    Upon receipt of the document described in subsection (2)(b), the taxpayer must within 21 business days of delivery of the document, or the further period requested by
the taxpayer that may be allowed by SARS based on the complexities of the audit,    45
respond in writing to the facts and conclusions set out in the document.

 

 
 
 

Inligting wat verskaf moet word

 
38.  Die 'promotor' of 'deelnemer', moet met betrekking tot 'n rapporteerbare reëling, in die voorgeskrewe vorm, op die voorgeskrewe wyse en teen die datum—
(a)        'n gedetailleerde beskrywing voorlê van al die stappe en hoofeienskappe, ingesluit, in die geval van 'n 'reëling' wat 'n stap of deel van 'n groter                                                           5 'reëling' uitmaak, al die stappe en hoofeienskappe van die groter 'reëling';
(b)        'n gedetailleerde beskrywing voorlê van die veronderstelde 'belast- ingvoordele' vir al die 'deelnemers', wat insluit, maar nie beperk is nie tot, belastingaftrekkings en uitgestelde inkomste;
(c)        die   name,   registrasienommers   en   geregistreerde   adresse   van   al   die   10 'deelnemers' voorlê ;
(d)        'n lys van al sy ooreenkomste voorlê; en
(e)        enige finansiële model voorlê wat sy beraamde belastinghantering insluit.
 

Rapporteerbare reëling verwysingsnommer

 
39.     SAID  moet,  na  ontvangs  van  die  inligting  in  artikel  38  beoog,  aan  elke   15 'deelnemer' 'n rapporteerbare reëling verwysingsnommer uitreik, slegs vir administra- tiewe doeleindes.
 

HOOFSTUK 5 VERKRYGING VAN INLIGTING

Deel A                                                                          20

Algemene reëls vir inspeksie, verifikasie, oudit en strafregtelike ondersoek

Keuse vir inspeksie, verifikasie of oudit

40.   SAID kan 'n persoon vir inspeksie, verifikasie of oudit kies op die grondslag van enige oorweging tersaaklik vir die behoorlike administrasie  van 'n Belastingwet, ingesluit op 'n willekeurige of risiko-oorweginggrondslag.           25

Magtiging vir SAID-amptenaar om oudit of strafregtelike ondersoek uit te voer

41.   (1) 'n Senior SAID-amptenaar kan aan 'n SAID-amptenaar skriftelike magtiging verleen om 'n ter plaatse oudit of strafregelike ondersoek bedoel in Deel B, uit te voer.
(2)   Wanneer 'n SAID-amptenaar kragtens 'n Belastingwet persoonlik 'n bevoegdheid uitoefen of 'n plig uitvoer, moet die amptenaar die magtiging toon.                                                                                     30
(3)   Indien die amptenaar nie die magtinging toon nie, is 'n lid van die publiek geregtig om aan te neem dat die amptenaar nie 'n aldus gemagtigde SAID-amptenaar is nie.

Inlig van belastingpligtige

42.    (1) 'n SAID-amptenaar betrokke by of verantwoordelik vir 'n oudit kragtens hierdie Deel moet, in die vorm en op die wyse deur die Kommissaris by openbare                                                   35
kennisgewing voorgeskryf, die belastingpligtige van 'n verslag voorsien, wat die stadium van voltooiing van die oudit aandui.
(2)    By voltooing van die oudit of 'n strafregtelike ondersoek, en waar—
(a)        die oudit of ondersoek onbeslis was, moet SAID die belastingpligtige binne
21 besigheidsdae dienooreenkomstig inlig; of                                                           40
(b)        die oudit potensiële aanpassings van 'n wesenlike aard geïdentifiseer het, moet SAID die belastingpligtige binne 21 besigheidsdae, of die verdere tydperk wat benodig mag word gebaseer op die ingewikkeldheid van die oudit, voorsien van 'n dokument wat die uitkoms van die oudit, met inbegrip
van gronde van die voorgestelde aanslag of beslissing bedoel in artikel 104(2).  45
(3)       By  ontvangs  van  die  dokument  in  subartikel  (2)(b)  beskryf  moet  die belastingpligtige binne 21 besigheidsdae vanaf lewering van die dokument, of die verdere tydperk deur die belastingpligtige versoek of wat deur SAID toegestaan kan word gebaseer op die ingewikkeldheid van die oudit, skriftelik antwoord op die feite en gevolgtrekkings uiteengesit in die dokument.                                                                              50

 

 
 
 
(4)    The taxpayer may waive the right to receive the document.
(5)    Subsections (1) and (2)(b) do not apply if a senior SARS official has a reasonable belief that compliance with those subsections would impede or prejudice the purpose, progress or outcome of the audit.
(6)      SARS  may  under  the  circumstances  described  in  subsection  (5)  issue  the         5 assessment or make the decision referred to in section 104(2) resulting from the audit
and the grounds of the assessment must be provided to the taxpayer within 21 business days of the assessment or the decision referred to in section 104(2), or the further period that may be required based on the complexities of the audit.

Referral for criminal investigation                                                                                           10

43.   (1) If at any time before or during the course of an audit it appears that a person may have committed a serious tax offence, the investigation of the offence must be referred to a senior SARS official responsible for criminal investigations for a decision as to whether a criminal investigation should be pursued.
(2)   Relevant material gathered during an audit after the referral, must be kept separate  15
from the criminal investigation and may not be used in criminal proceedings instituted in respect of the offence.
(3)    If an investigation is referred under subsection (1) the relevant material and files relating to the case must be returned to the SARS official responsible for the audit if—
(a)        it is decided not to pursue a criminal investigation;                                                  20
(b)        it is decided to terminate the investigation; or
(c)        after referral of the case for prosecution, a decision is made not to prosecute.
 

Conduct of criminal investigation

 
44.   (1) During a criminal investigation, SARS must apply the information gathering powers in terms of this Chapter with due recognition of the taxpayer's constitutional                                              25
rights as a suspect in a criminal investigation.
(2)   In the event that a decision is taken to pursue the criminal investigation of a serious tax offence, SARS may make use of relevant material obtained prior to the referral referred to in section 43.
(3)    Relevant information obtained during a criminal investigation may be used for  30
purposes of audit as well as in subsequent civil and criminal proceedings.
 

Part B

 
Inspection, request for relevant material, audit and criminal investigation
 
Inspection
 
45.   (1) A SARS official may, for the purposes of the administration of a tax Act and  35
without prior notice, arrive at a premises where the SARS official has a reasonable belief that a trade or enterprise is being carried on and conduct an inspection to determine only—
(a)        the identity of the person occupying the premises;
(b)        whether the person occupying the premises is registered for tax; or                      40
(c)        whether the person is complying with sections 29 and 30.
(2) A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant.
 

Request for relevant material                                                                                                      45

 
46.   (1) SARS may, for the purposes of the administration of a tax Act in relation to a taxpayer, whether identified by name or otherwise objectively identifiable, require the taxpayer or another person to, within a reasonable period, submit relevant material (whether orally or in writing) that SARS requires.

 

 
 
 
(4)    Die belastingpligtige mag afstand doen van die reg om die dokument te ontvang.
(5)     Subartikels (1) en (2)(b) is nie van toepassing nie indien 'n senior SAID- amptenaar redelikerwys glo dat nakoming van daardie subartikels die doel, vordering of uitkoms van die oudit sal verhinder of benadeel.
(6)    SAID kan onder die omstandighede in subartikel (5) beskryf, die aanslag uitreik       5 of die beslissing bedoel in artikel 104(2) maak voortspruitend uit die oudit en die gronde
vir die aanslag moet aan die belastingpligtige verskaf word binne 21 besigheidsdae vanaf die aanslag of beslissing bedoel in artikel 104(2) of die verdere tydperk wat vereis word gebaseer op die ingewikkeldheid van die oudit.

Verwysiging vir strafregtelike ondersoek                                                                                10

43.    (1) Indien dit op enige tyd voor of gedurende 'n oudit blyk dat 'n persoon moontlik 'n ernstige belastingmisdryf gepleeg het, moet die ondersoek van die misdryf na 'n senior SAID-amptenaar verantwoordelik vir strafregtelike ondersoeke verwys word vir 'n besluit of 'n strafregtelike ondersoek onderneem moet word.
(2)   Tersaaklike materiaal gedurende 'n oudit maar ná die verwysing verkry moet apart 15
gehou word van die strafregtelike ondersoek en kan nie in strafregtelike gedinge met betrekking tot die misdryf ingestel, gebruik word nie.
(3)    Indien 'n ondersoek kragtens subartikel (1) verwys word, moet die tersaaklike materiaal  en  lêers  wat  met  die  saak  verband  hou  aan  die  SAID-amptenaar verantwoordelik vir die oudit terugbesorg word, indien—                                                                                                                                              20
(a)        daar besluit word om nie 'n strafregtelike ondersoek voort te sit nie;
(b)        daar besluit word om die ondersoek te beëindig; of
(c)        ná verwysing van die saak vir vervolging, 'n besluit geneem word om nie te vervolg nie.
 

Uitvoer van strafregtelike ondersoek                                                                                        25

 
44.    (1) Gedurende 'n strafregtelike ondersoek, moet SAID die bevoegdhede om inligting te verkry ingevolge hierdie Hoofstuk uitoefen, met behoorlike erkenning van die belastingpligtige se grondwetlike regte as 'n verdagte in 'n strafregtelike ondersoek.
(2)    Ingeval 'n besluit geneem word om die strafregtelike ondersoek van 'n ernstige belastingmisdryf voort te sit, kan SAID gebruik maak van die tersaaklike materiaal                                                         30
verkry voor die verwysing bedoel in artikel 43.
(3)    Tersaaklike inligting verkry gedurende 'n strafregtelike ondersoek kan vir die doeleindes van oudit sowel as in daaropvolgende siviele of strafregtelike gedinge gebruik word.
 
Deel B                                                                           35
 

Inspeksie, aanvra van tersaaklike materiaal, oudit en strafregtelike ondersoek

 
Inspeksie
 
45.    (1) 'n SAID-amptenaar kan, vir die doeleindes van die administrasie van 'n Belastingwet  en  sonder  vooraf  kennisgewing,  by  'n  perseel  opdaag  waar  die SAID-amptenaar 'n redelike vermoede het 'n bedryf of onderneming beoefen word en                                                                                                       40
'n inspeksie uitvoer om slegs te bepaal—
(a)        wat die identiteit is van die persoon wat die perseel beset;
(b)        of die persoon wat die perseel beset vir belasting geregistreer is; of
(c)        of die persoon die bepalings van artikels 29 en 30 nakom.
(2) 'n SAID-amptenaar mag nie kragtens hierdie artikel 'n woonhuis of woonperseel,      45
behalwe enige deel daarvan wat vir bedryfsdoeleindes gebruik word, sonder die toestemming van die bewoner betree nie.
 

Aanvra van tersaaklike materiaal

 
46.   (1) SAID kan, vir die doeleindes van die administrasie van 'n Belastingwet met betrekking tot 'n belastingpligtige, hetsy geïdentifiseer by name of andersins objektief                                   50
identifiseerbaar, van die belastingpligtige of 'n ander persoon vereis om binne 'n redelike tyd tersaaklike materiaal (hetsy mondelings of skriftelik) deur SAID vereis, te verskaf.

 

 
 
 
(2)   A senior SARS official may require relevant material in terms of subsection (1) in respect of taxpayers in an objectively identifiable class of taxpayers.
(3)   A request by SARS for relevant material from a person other than the taxpayer is limited to the records maintained or that should reasonably be maintained by the person
in relation to the taxpayer.                                                                                                                5
(4)   A person receiving from SARS a request for relevant material under this section must submit the relevant material to SARS at the place and within the time specified in the request.
(5)      SARS  may  extend  the  period  within  which  the  relevant  material  must  be submitted on good cause shown.                                                                                                                                                 10
(6)    Relevant material required by SARS under this section must be referred to in the request with reasonable specificity.
(7)   A senior SARS official may direct that relevant material be provided under oath or solemn declaration.
(8)    A senior SARS official may request relevant material that a person has available  15
for purposes of revenue estimation.
 

Production of relevant material in person

 
47.    (1) A senior SARS official may, by notice, require a person, whether or not chargeable to tax, to attend in person at the time and place designated in the notice for
the purpose of being interviewed by a SARS official concerning the tax affairs of the 20
person, if the interview—
(a)        is intended to clarify issues of concern to SARS to render further verification or audit unnecessary; and
(b)        is not for purposes of a criminal investigation.
(2)   The senior SARS official issuing the notice may require the person interviewed to       25
produce relevant material under the control of the person during the interview.
(3)    Relevant material required by SARS under subsection (2) must be referred to in the notice with reasonable specificity.
(4)    A person may decline to attend an interview, if the distance between the place designated in the notice and the usual place of business or residence of the person                                                30
exceeds the distance prescribed by the Commissioner by public notice.
 

Field audit or criminal investigation

 
48.    (1) A SARS official named in an authorisation referred to in section 41 may require a person, with prior notice of at least 10 business days, to make available at the person's premises specified in the notice relevant material that the official may require                                                                                           35
to audit or criminally investigate in connection with the administration of a tax Act in relation to the person or another person.
(2)    The notice referred to in subsection (1) must—
(a)        state the place where and the date and time that the audit or investigation is
due to start (which must be during normal business hours); and                           40
(b)        indicate the initial basis and scope of the audit or investigation.
(3)   SARS is not required to give the notice if the person waives the right to receive the notice.
(4)    If a person at least five business days before the date listed in the notice advances reasonable grounds for varying the notice, SARS may vary the notice accordingly,                                               45
subject to conditions SARS may impose with regard to preparatory measures for the audit or investigation.
(5)   A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant.                            50
 

Assistance during field audit or criminal investigation

 
49.  (1) The person on whose premises an audit or criminal investigation is carried out, must provide such reasonable assistance as is required by SARS to conduct the audit or investigation, including—

 

 
 
 
(2)     'n Senior SAID-amptenaar kan tersaaklike materiaal ingevolge subartikel (1) vereis, met betrekking tot belastingpligtiges in 'n objektief identifiseerbare klas van belastingpligtiges.
(3)    'n Versoek deur SAID vir die tersaaklike materiaal van 'n persoon anders as die belastingpligtige word beperk tot die rekords met betrekking tot die belastingpligtige                                                              5 bygehou, of wat redelikerwys deur sodanige persoon bygehou behoort te word.
(4)    'n Persoon wat 'n versoek om tersaaklike materiaal kragtens hierdie artikel van SAID ontvang moet die tersaaklike materiaal aan SAID verskaf by die plek en binne die tyd in die versoek vermeld.
(5)    SAID kan die tydperk waarbinne die tersaaklike materiaal verskaf moet word  10 verleng indien daar goeie redes bestaan.
(6)     Tersaaklike materiaal deur SAID ingevolge hierdie artikel vereis, moet met redelike noukeurigheid na verwys word in die versoek.
(7)     'n Senior SAID-amptenaar kan bepaal dat tersaaklike materiaal onder eed of plegtige verklaring verskaf word. 15
(8)     'n Senior SAID-amptenaar kan tersaaklike materiaal aanvra wat 'n persoon beskikbaar het vir die doeleindes van belastinginkomsteraming.

Persoonlike voorlegging van tersaaklike materiaal

47.    (1) 'n Senior SAID-amptenaar kan, by kennisgewing, vereis dat 'n persoon, ongeag of daardie persoon onderhewig is aan belasting al dan nie, persoonlik verskyn op                                                   20
die tyd en plek in die kennisgewing bepaal, met die doel om deur 'n SAID-amptenaar ondervra te word aangaande die belastingsake van die persoon, indien die onderhoud—
(a)        ten doel het om aangeleenthede waaroor SAID besorg is op te klaar ten einde verdere verifikasie of oudit onnodig te maak; en
(b)        nie vir die doeleindes van 'n strafregtelike ondersoek is nie.                                   25
(2)     Die senior SAID-amptenaar wat die kennisgewing uitreik, kan vereis dat die persoon wat ondervra word relevante materiaal onder die beheer van die persoon tydens die onderhoud moet voorlê.
(3)   Tersaaklike materiaal deur SAID kragtens subartikel (2) vereis moet met redelike noukeurigheid na verwys word in die versoek.                                                                                                                          30
(4)    'n Persoon kan weier om 'n onderhoud by te woon indien die afstand tussen die plek in die kennisgewing bepaal en die gewone besigheids- of woonplek van die persoon groter is as die afstand by openbare kennisgewing deur die Kommissaris voorgeskryf.

Ter plaatse oudit of strafregtelike ondersoek

48.   (1) 'n SAID-amptenaar vermeld in 'n magtiging bedoel in artikel 41 kan deur    35
voorafkennisgewing van ten minste 10 besigheidsdae, vereis dat 'n persoon by die persoon se perseel in die kennisgewing vermeld tersaaklike materiaal beskikbaar stel wat die amptenaar benodig om 'n oudit of strafregtelike ondersoek uit te voer in verband met die administrasie van 'n Belastingwet met betrekking tot die persoon of 'n ander
persoon.                                                                                                                                              40
(2)    Die kennisgewing bedoel in subartikel (1) moet—
(a)        die plek waar en die datum en tyd wat die oudit of ondersoek 'n aanvang moet neem (wat gedurende normale besigheidsure moet wees) meld; en
(b)        die aanvanklike grondslag en omvang van die oudit of ondersoek aandui.
(3)    Daar word nie vereis dat SAID die kennisgewing gee indien die persoon afstand     45
doen van die reg om die kennisgewing te ontvang nie.
(4)   Indien 'n persoon te minste vyf besigheidsdae voor die datum in die kennisgewing bepaal, redelike gronde vir wysiging van die kennisgewing aanvoer, kan SAID die kennisgewing dienooreenkomstig wysig, onderhewig aan voorwaardes wat SAID kan oplê met betrekking tot voorbereidingsmaatreëls vir die oudit of ondersoek.      50
(5)   'n SAID-amptenaar mag nie kragtens hierdie artikel 'n woonhuis of woonperseel, behalwe enige deel daarvan wat vir bedryfsdoeleindes gebruik word, sonder die toestemming van die bewoner betree nie.
 

Bystand tydens ter plaatse oudit of strafregtelike ondersoek

 
49.   (1) Die persoon op wie se perseel 'n oudit of strafregtelike ondersoek plaasvind      55
moet die redelike bystand verskaf soos wat deur SAID vereis word ten einde die oudit of ondersoek uit te voer, insluitend om—

 

 
 
 
(a)        making available appropriate facilities, to the extent that such facilities are available;
(b)        answering questions relating to the audit or investigation; and
(c)        submitting relevant material as required.
(2)    No person may without just cause—                                                                                   5
(a)        obstruct a SARS official from carrying out the audit or investigation; or
(b)        refuse to give the access or assistance as may be required under subsection (1).
(3)     The person may recover from SARS after completion of the audit (or, at the person's request, on a monthly basis) the costs for the use of photocopying facilities in accordance with the fees prescribed in section 92(1)(b) of the Promotion of Access to                                                                                        10
Information Act.
 

Part C Inquiries

Authorisation for inquiry
 
50.   (1) A judge may, on application made ex parte by a senior SARS official grant an 15
order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry referred to in this section.
(2)    An application under subsection (1) must be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.                                20
(3)    A senior SARS official may authorise a person to conduct an inquiry for the purposes of the administration of a tax Act.
 

Inquiry order

 
51.   (1) A judge may grant the order referred to in section 50(2) if satisfied that there
are reasonable grounds to believe that—                                                                                     25
(a)        a person has—
(i)       failed to comply with an obligation imposed under a tax Act; or
(ii)        committed a tax offence; and
(b)        relevant material is likely to be revealed during the inquiry which may provide proof of the failure to comply or of the commission of the offence.                                                                          30
(2)    The order referred to in subsection (1) must—
(a)        designate a presiding officer before whom the inquiry is to be held;
(b)        identify the person referred to in subsection (1)(a);
(c)        refer to the alleged non-compliance or offence to be inquired into;
(d)        be reasonably specific as to the ambit of the inquiry; and                                     35
(e)        be provided to the presiding officer.
(3)     A presiding  officer  must  be  a  person  appointed  to  the  panel  described  in section 111.
 

Inquiry proceedings

 
52.   (1) The presiding officer determines the conduct of the inquiry as the presiding    40
officer thinks fit.
(2)     The presiding officer must ensure that the recording of the proceedings and evidence at the inquiry is of a standard that would meet the standard required for the proceedings and evidence to be used in a court of law.
(3)    A person has the right to have a representative present when that person appears   45
as a witness before the presiding officer.
 

Notice to appear

 
53.   (1) The presiding officer may, by notice in writing, require a person, whether or not chargeable to tax, to—

 

 
 
 
(a)        gepaste fasiliteite beskikbaar te stel, in die mate waarin sodanige fasiliteite beskikbaar is;
(b)        vrae wat met die oudit of ondersoek verband hou, te beantwoord; en
(c)        tersaaklike materiaal soos vereis, te verskaf.
(2)    Geen persoon mag sonder gegronde rede—                                                                        5
(a)        'n SAID-amptenaar weerhou daarvan om die oudit of ondersoek uit te voer nie; of
(b)        weier om toegang of bystand te verleen soos kragtens subartikel (1) vereis word nie.
(3)    Die persoon kan, na afhandeling van die oudit (of, op die persoon se versoek, op  10
'n maandelikse grondslag) die kostes vir die gebruik van fotokopiëringfasiliteite van SAID verhaal in ooreenstemming met die gelde wat in artikel 92(l)(b) van die Wet op Bevordering van Toegang tot Inligting voorgeskryf word.

Deel C

Ondervragings                                                                   15

Magtiging vir ondervraging

50.   (1) 'n Regter kan, ingevolge 'n ex parte aansoek deur 'n senior SAID-amptenaar 'n bevel uitvaardig ingevolge waarvan 'n persoon in artikel 51(3) beskryf, aangewys word om as voorsittende beampte op te tree by die ondervraging na verwys in hierdie
artikel.                                                                                                                                                 20
(2)   'n Aansoek kragtens subartikel (1) moet ondersteun word deur inligting onder eed of plegtige verklaring verskaf, wat die feite vasstel waarop die aansoek gebaseer is.
(3)     'n Senior SAID-amptenaar kan 'n persoon magtig om 'n ondervraging vir doeleindes van die administrasie van 'n Belastingwet te doen.

Ondervragingsbevel                                                                                                                       25

 
51.  (1) 'n Regter kan die bevel bedoel in artikel 50(2), toestaan indien tevrede dat daar redelike gronde bestaan om te glo dat—
(a)        'n persoon—
(i)       versuim het 'n verpligting opgelê kragtens 'n Belastingwet na te kom; of
(ii)        'n belastingmisdryf gepleeg het; en                                                                     30
(b)        tersaaklike materiaal waarskynlik openbaar sal word tydens die ondervraging wat bewys kan lewer van die nienakoming of die pleeg van die misdryf.
(2)    Die bevel bedoel in subartikel (1) moet—
(a)        die voorsittende beampte voor wie die ondervraging gehou sal word, aanwys;
(b)        die persoon bedoel in subartikel (1)(a) identifiseer;                                                  35
(c)        verwys na die beweerde nienakoming of misdryf waaroor ondervra gaan word;
(d)        redelik spesifiek wees ten aansien van die omvang van die ondervraging; en
(e)        aan die voorsittende beampte voorsien word.
(3)    'n Voorsittende beampte moet 'n persoon wees wat aangestel is op die paneel in    40
artikel 111 beskryf.
 

Ondervragingsverrigtinge

 
52.   (1) Die voorsittende beampte bepaal die verrigtinge van die ondervraging soos wat die voorsittende beampte goeddunk.
(2)    Die voorsittende beampte moet verseker dat die opname van die verrigtinge en  45
bewyse by die ondervragings van so 'n standaard is dat dit sal voldoen aan die standaard wat in 'n geregshof vir verrigtinge en bewys vereis word.
(3)   'n Persoon het die reg om 'n verteenwoordiger teenwoordig te hê wanneer daardie persoon as 'n getuie voor die voorsittende beampte verskyn.
 

Kennisgewing om te verskyn                                                                                                        50

 
53.   (1) Die voorsittende beampte kan, by skriftelike kennisgewing van 'n persoon, ongeag of die persoon aan belasting onderhewig is al dan nie, vereis om—

 

(a)        appear before the inquiry, at the time and place designated in the notice, for the purpose of being examined under oath or solemn declaration, and
(b)        produce any relevant material in the custody of the person.
(2) If the notice requires the production of relevant material, it is sufficient if the relevant material is referred to in the notice with reasonable specificity.                                                                                        5
 

Powers of presiding officer

 
54.  The presiding officer has the same powers regarding witnesses at the inquiry as are vested in a President of the tax court under sections 127 and 128.
 

Witness fees

 
55.   The presiding officer may direct that a person receive witness fees to attend an 10
inquiry in accordance with the tariffs prescribed in terms of section 51bis of the Magistrates' Courts Act, 1944 (Act No. 32 of 1944).
 

Confidentiality of proceedings

 
56.   (1) An inquiry under this Part is private and confidential.
(2)    The presiding officer may, on request, exclude a person from the inquiry if the  15
person's attendance is prejudicial to the inquiry.
(3)      Section  69  applies  with  the  necessary  changes  to  persons  present  at  the questioning of a person, including the person being questioned.
(4)   Subject to section 57(2), SARS may use evidence given by a person under oath or solemn declaration at an inquiry in a subsequent proceeding involving the person or                                                   20
another person.
 

Incriminating evidence

 
57.  (1) A person may not refuse to answer a question during an inquiry on the grounds that it may incriminate the person.
(2)    Incriminating evidence obtained under this section is not admissible in criminal      25
proceedings against the person giving the evidence, unless the proceedings relate to—
(a)        the administering or taking of an oath or the administering or making of a solemn declaration;
(b)        the giving of false evidence or the making of a false statement; or
(c)        the  failure  to  answer  questions  lawfully  put  to  the  person,  fully  and     30
satisfactorily.
 

Inquiry not suspended by civil or criminal proceedings

 
58.    Unless a court orders otherwise, an inquiry relating to a person referred to in section 51(1)(a) must proceed despite the fact that a civil or criminal proceeding is pending or contemplated against or involves the person, a witness or potential witness                                                                                                             35
in the inquiry, or another person whose affairs may be investigated in the course of the inquiry.
 

Part D Search and seizure

Application for warrant                                                                                                                40
 
59.   (1) A senior SARS official may, if necessary or relevant to administer a tax Act, authorise an application for a warrant under which SARS may enter a premises where relevant material is kept to search the premises and any person present on the premises and seize relevant material.
(2)    SARS must apply ex parte to a judge for the warrant, which application must be   45
supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.

 

 
 
 
(a)        voor die ondervraging te verskyn, op die tyd en plek in die kennisgewing aangewys, ten einde onder eed of plegtige verklaring ondervra te word; en
(b)        enige tersaaklike materiaal in die besit van die persoon te verskaf.
(2) Indien die kennisgewing die verskaffing van tersaaklike materiaal vereis, is dit voldoende indien in die kennisgewing met redelike noukeurigheid na die tersaaklike                                                    5 materiaal verwys word.
 

Bevoegdhede van voorsittende beampte

 
54.   Die voorsittende beampte het dieselfde bevoegdhede aangaande getuies by die ondervraging as wat vestig in die president van die belastinghof kragtens artikels 127 en
128.                                                                                                                                                       10
 

Getuiefooie

 
55.  Die voorsittende beampte kan bepaal dat 'n persoon, ten einde 'n ondervraging by te woon, getuiefooie ontvang in ooreenstemming met die tariewe voorgeskryf ingevolge artikel 51bis van die Wet op Landdroshowe, 1944 (Wet No. 32 van 1944).

Vertroulikheid van verrigtinge                                                                                                   15

 
56.   (1) 'n Ondervraging kragtens hierdie Deel is privaat en vertroulik.
(2)      Die voorsittende beampte kan, op versoek, 'n persoon uitsluit van die ondervraging indien die persoon se teenwoordigheid nadelig is vir die ondervraging.
(3)   Artikel 69 is met die nodige veranderinge van toepassing op persone teenwoordig
by die ondervraging van 'n persoon, ingesluit die persoon wat ondervra word.                    20
(4)    Behoudens artikel 57(2), kan SAID bewysmateriaal deur 'n persoon onder eed of plegtige verklaring by 'n ondervraging gegee, in daaropvolgende verrigtinge gebruik wat met die persoon of 'n ander persoon verband hou.
 

Inkriminerende getuienis

 
57.   (1) 'n Persoon mag nie weier om tydens 'n ondervraging 'n vraag te beantwoord    25
op grond daarvan dat dit die persoon kan inkrimineer nie.
(2)     Inkriminerende getuienis kragtens hierdie artikel verkry, is nie toelaatbaar in strafregtelike verrigtinge teen die persoon wat die getuienis aflê nie, tensy die verrigtinge verband hou met—
(a)        die aflê of neem van 'n eed of die aflê of maak van 'n plegtige verklaring;       30
(b)        die gee van vals getuienis of die aflê van 'n vals verklaring; of
(c)        die versuim om vrae regtens aan die persoon gestel volledig en bevredigend te beantwoord.
 

Ondervraging nie opgeskort weens siviele of strafregtelike verrigtinge

 
58.   Tensy 'n hof andersins beveel, moet 'n ondervraging wat verband hou met 'n    35
persoon bedoel in artikel 5l(1)(a) voortgaan ondanks die feit dat 'n siviele of strafregtelike geding hangende is of beoog word teen die persoon of betrekking het op die persoon, 'n getuie of potensiële getuie in die ondervraging, of 'n ander persoon wie se sake in die loop van die ondervraging ondersoek kan word.
 
Deel D                                                                           40
 

Deursoeking en beslaglegging

 
Aansoek om lasbrief
 
59.   (1) 'n Senior SAID-amptenaar kan, indien nodig of van pas vir die administrasie van 'n Belastingwet 'n aansoek vir 'n lasbrief magtig waarkragtens SAID 'n perseel mag
betree waar tersaaklike materiaal gehou word ten einde die perseel te deursoek en enige  45
persoon teenwoordig op die perseel te deursoek en op tersaaklike materiaal beslag te lê.
(2)    SAID moet ex parte by 'n regter aansoek doen vir die lasbrief, welke aansoek ondersteun moet word deur inligting onder eed of plegtige verklaring verskaf, wat die feite waarop die aansoek gebaseer word vasstel.

 

 
 
 
(3)      Despite subsection (2), SARS may apply for the warrant referred to in subsection (1) and in the manner referred to in subsection (2), to a magistrate, if the matter relates to an audit or investigation where the estimated tax in dispute does not exceed the amount determined in the notice issued under section 109(1)(a).
 

Issuance of warrant                                                                                                                          5

60.   (1) A judge or magistrate may issue the warrant referred to in section 59(1) if satisfied that there are reasonable grounds to believe that—
(a)        a person failed to comply with an obligation imposed under a tax Act, or committed a tax offence; and
(b)        relevant  material  likely  to  be  found  on  the  premises  specified  in  the     10
application may provide evidence of the failure to comply or commission of the offence.
(2)    A warrant issued under subsection (1) must contain the following:
(a)        the alleged failure to comply or offence that is the basis for the application;
(b)        the person alleged to have failed to comply or to have committed the offence; 15
(c)        the premises to be searched; and
(d)        the fact that relevant material as defined in section 1 is likely to be found on the premises.
(3)    The warrant must be exercised within 45 business days or such further period as
a judge or magistrate deems appropriate on good cause shown.                                            20
 

Carrying out search

 
61.   (1) A SARS official exercising a power under a warrant referred to in section 60 must produce the warrant.
(2)    Subject to section 63, a SARS official's failure to produce a warrant entitles a person to refuse access to the official.                                                                                                                                                25
(3)    The SARS official may—
(a)        open or cause to be opened or removed in conducting a search, anything which the official suspects to contain relevant material;
(b)        seize any relevant material;
(c)        seize and retain a computer or storage device in which relevant material is    30
stored for as long as it is necessary to copy the material required;
(d)        make extracts from or copies of relevant material, and require from a person an explanation of relevant material; and
(e)        if the premises listed in the warrant is a vessel, aircraft or vehicle, stop and board the vessel, aircraft or vehicle, search the vessel, aircraft or vehicle or a                                                      35
person found in the vessel, aircraft or vehicle, and question the person with respect to a matter dealt with in a tax Act.
(4)    The SARS official must make an inventory of the relevant material seized in the form, manner and at the time that is reasonable under the circumstances and provide a copy thereof to the person.               40
(5)    The SARS official must conduct the search with strict regard for decency and order, and may search a person if the official is of the same gender as the person being searched.
(6)    The SARS official may, at any time, request such assistance from a police officer
as the official may consider reasonably necessary and the police officer must render the  45
assistance.
(7)    No person may obstruct a SARS official or a police officer from executing the warrant or without reasonable excuse refuse to give such assistance as may be reasonably required for the execution of the warrant.
(8)     If the SARS official seizes relevant material, the official must ensure that the 50
relevant material seized is preserved and retained until it is no longer required for—
(a)        the investigation into the non-compliance or the offence described under section 60(1)(a); or

 

 
 
 
(3) Ondanks subartikel (2), kan SAID by 'n landdros aansoek doen vir die lasbrief bedoel in subartikel (1) en op die wyse bedoel in subartikel (2) indien die aangeleentheid met 'n oudit of ondersoek verband hou waar die geraamde belasting in geskil nie die bedrag bepaal in die kennisgewing kragtens artikel 109(1)(a), oorskry nie.
 

Uitreik van lasbrief                                                                                                                           5

60.   (1) 'n Regter of landdros kan die lasbrief bedoel in artikel 59(1) uitreik indien tevrede dat daar redelike gronde bestaan om te glo dat—
(a)        'n persoon versuim het om 'n verpligting kragtens 'n Belastingwet opgelê, na te kom, of 'n belastingmisdryf gepleeg het; en
(b)        tersaaklike materiaal wat waarskynlik op die perseel in die aansoek vermeld,  10
gevind kan word, bewys kan lewer van die nienakoming of pleeg van die misdryf.
(2)    'n Lasbrief kragtens subartikel (1) uitgereik, moet die volgende bevat:
(a)        die beweerde nienakoming of misdryf wat die grondslag van die aansoek vorm;         15
(b)        die persoon wat na bewering versuim het om te voldoen of die misdryf gepleeg het;
(c)        die perseel wat deursoek gaan word; en
(d)        die feit dat tersaaklike materiaal soos in artikel 1 omskryf waarskynlik op die perseel gevind kan word.                                                                                                                                            20
(3)    Die lasbrief moet uitgevoer word binne 45 besigheidsdae of die verdere tydperk wat 'n regter of landdros nodig ag by die aanvoer van goeie redes.
 

Uitvoer van deursoeking

 
61.   (1) 'n SAID-amptenaar wat 'n bevoegdheid kragtens 'n lasbrief bedoel in artikel
60 uitoefen, moet die lasbrief toon.                                                                                               25
(2)    Behoudens artikel 63 is 'n persoon geregtig om toegang aan 'n SAID-amptenaar te weier sou die amptenaar versuim om 'n lasbrief te toon.
(3)    Die SAID-amptenaar mag—
(a)        in die uitvoering van 'n deursoeking, enigiets wat die amptenaar vermoed tersaaklike materiaal bevat, oopmaak of laat oopmaak of verwyder.                                                                   30
(b)        beslag lê op tersaaklike materiaal;
(c)        op 'n rekenaar of stoormeganisme waarop tersaaklike materiaal gestoor word beslag lê en hou vir solank dit nodig is om 'n afskrif van die verlangde materiaal te maak;
(d)        uittreksels of afdrukke maak van tersaaklike materiaal, en 'n verduideliking   35
van tersaaklike materiaal van 'n persoon vereis; en
(e)        indien die perseel in die lasbrief gemeld 'n vaartuig, vliegtuig of voertuig is, dit stop en aan boord die vaartuig, vliegtuig of voertuig gaan, die vaartuig, vliegtuig of voertuig of 'n persoon wat op die vaartuig, vliegtuig of voertuig
is deursoek, en die persoon ondervra ten opsigte van 'n aangeleentheid   40
waarmee in 'n Belastingwet gehandel word.
(4)    Die SAID-amptenaar moet 'n inventaris opstel van die tersaaklike materiaal op beslag gelê, in die vorm, op die wyse en binne die tyd wat redelik is onder die omstandighede, en 'n afskrif daarvan aan die persoon verskaf.
(5)       Die  SAID-amptenaar  moet  die  deursoeking  met  streng  inagneming  van     45
ordentlikheid en orde uitoefen, en kan 'n persoon deursoek mits die amptenaar van dieselfde geslag is as die persoon wat deursoek word.
(6)     Die SAID-amptenaar kan te enige tyd sodanige bystand wat die amptenaar redelikerwys nodig ag, van 'n polisiebeampte versoek en die polisiebeampte moet die bystand verleen.                       50
(7)    Geen persoon mag 'n SAID-amptenaar of 'n polisiebeampte verhinder om die lasbrief uit te voer of sonder redelike verskoning weier om die bystand te verleen wat redelikerwys benodig word in die uitvoering van die lasbrief nie.
(8)      Indien  die  SAID-amptenaar  op  tersaaklike  materiaal  beslag  lê,  moet  die amptenaar verseker dat die tersaaklike materiaal waarop beslag gelê is, behou en bewaar                                                   55
word totdat dit nie langer benodig word nie vir—
(a)        die ondersoek na die nienakoming of die misdryf kragtens artikel 60(1)(a) beskryf; of

 

 
 
 
(b)        the  conclusion  of  any  legal  proceedings  under  a  tax  Act  or  criminal proceedings in which it is required to be used.
 

Search of premises not identified in warrant

 
62.   (1) If a senior SARS official has reasonable grounds to believe that—
(a)        the relevant material referred to in section 60(1)(b) and included in a warrant     5 is at premises not identified in the warrant and may be removed or destroyed;
(b)        a warrant cannot be obtained in time to prevent the removal or destruction of the relevant material; and
(c)        the delay in obtaining a warrant would defeat the object of the search and seizure,      10
a SARS official may enter and search the premises and exercise the powers granted in terms of this Part, as if the premises had been identified in the warrant.
(2) A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the occupant.                      15
 

Search without warrant

 
63.   (1) A senior SARS official may without a warrant exercise the powers referred to in section 61(3)—
(a)        if the owner or person in control of the premises so consents in writing; or
(b)        if the senior SARS official on reasonable grounds is satisfied that—                   20
(i)       there may be an imminent removal or destruction of relevant material likely to be found on the premises;
(ii)        if SARS applies for a search warrant under section 59, a search warrant will be issued; and
(iii)        the delay in obtaining a warrant would defeat the object of the search and  25
seizure.
(2)   A SARS official must, before carrying out the search, inform the owner or person in control of the premises—
(a)        that the search is being conducted under this section; and
(b)        of the alleged failure to comply with an obligation imposed under a tax Act or     30
tax offence that is the basis for the search.
(3)    Section 61(4) to (8) applies to a search conducted under this section.
(4)   A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the  occupant.                        35
 

Legal professional privilege

 
64.   (1) If SARS foresees the need to search and seize relevant material that may be alleged to be subject to legal professional privilege, SARS must arrange for an attorney from the panel appointed under section 111 to be present during the execution of the warrant.                                                                               40
(2)   An attorney with whom SARS has made an arrangement in terms of subsection (1) may appoint a substitute attorney to be present on the appointing attorney's behalf during the execution of a warrant.
(3)    If, during the carrying out of a search and seizure by SARS, a person alleges the existence of legal professional privilege in respect of relevant material and an attorney                                   45
is not present under subsection (1) or (2), SARS must seal the material, make arrangements with an attorney from the panel appointed under section 111 to take receipt of the material and, as soon as is reasonably possible, hand over the material to the attorney.
(4)    An attorney referred to in subsections (1), (2) and (3)—                                                 50
(a)        is not regarded as acting on behalf of either party; and
(b)        must personally take responsibility—
(i)       in the case of a warrant issued under section 60, for the removal from the premises of relevant material in respect of which legal privilege is alleged;                                 55

 

 
 
 
(b)   die afhandeling van enige regsgedinge kragtens 'n Belastingwet of straf- regtelike stappe waarin dit benodig word.
 

Deursoeking van perseel nie in lasbrief geïdentifiseer

 
62.   (1) Indien 'n senior SAID-amptenaar redelike gronde het om te glo dat—
(a)        die tersaaklike materiaal bedoel in artikel 60(1)(b) en wat by 'n lasbrief        5 ingesluit is, by 'n perseel is wat nie in die lasbrief geïdentifiseer is nie, en dat
dit verwyder of vernietig kan word;
(b)        'n lasbrief nie betyds verkry kan word om die verwydering of vernietiging van die tersaaklike materiaal te verhoed nie; en
(c)        die vertraging in die verkryging van 'n lasbrief die doel van die deursoeking  10 en beslaglegging sal verydel,
kan 'n SAID-amptenaar die perseel betree en deursoek en die bevoegdhede ingevolge hierdie Deel verleen, uitoefen, asof die perseel in die lasbrief geïdentifiseer was.
(2) 'n SAID-amptenaar mag nie ingevolge hierdie artikel sonder die toestemming van
die bewoner, 'n woonhuis of woonperseel betree nie, behalwe enige deel daarvan wat vir  15 bedryfsdoeleindes gebruik word.
 

Deursoeking sonder lasbrief

 
63.  (1) 'n Senior SAID-amptenaar kan die bevoegdhede bedoel in artikel 61(3) sonder 'n lasbrief uitoefen—
(a)        indien die eienaar of persoon in beheer van die perseel skriftelik daartoe   20 toestem; of
(b)        indien die senior SAID-amptenaar op redelike gronde tevrede is dat—
(i)       daar 'n dreigende verwydering of vernietiging van tersaaklike materiaal kan wees wat waarskynlik op die perseel gevind sal word;
(ii)        indien SAID aansoek doen vir 'n deursoekingslasbrief kragtens artikel  25 59, 'n deursoekingslasbrief uitgereik sal word; en
(iii)        die vertraging in verkryging van 'n lasbrief die doel van die deursoeking en beslaglegging sal verydel.
(2)    'n SAID-amptenaar moet voor die uitvoering van die deursoeking, die eienaar of persoon in beheer van die perseel in kennis stel—                                                                                                                     30
(a)        dat die deursoeking kragtens hierdie artikel plaasvind; en
(b)        van die beweerde versuim om 'n verpligting kragtens 'n Belastingwet opgelê na te kom of belastingmisdryf wat die grondslag van die deursoeking is.
(3)    Artikel 61(4) tot (8) is op 'n deursoeking kragtens hierdie artikel uitgevoer van toepassing.  35
(4)    'n SAID-amptenaar mag nie ingevolge hierdie artikel, sonder die toestemming van die bewoner, 'n woonhuis of 'n woonperseel betree nie, behalwe enige deel daarvan wat vir bedryfdoeleindes gebruik word.

Regsprofessionele privilegie

64.   (1) Indien SAID die nodigheid voorsien om tersaaklike materiaal te deursoek en   40
daarop beslag te lê, wat beweer kan word onderhewig te wees aan regsprofessionele privilegie, moet SAID reël dat 'n prokureur van die paneel  aangestel  kragtens artikel 111, teenwoordig moet wees tydens die uitvoer van die lasbrief.
(2)   'n Prokureur met wie SAID 'n reëling ingevolge subartikel (1) gemaak het, kan 'n plaasvervangerprokureur aanstel om namens die aanstellende prokureur teenwoordig te                                                45
wees tydens die uitvoer van die lasbrief.
(3)    Indien, tydens die uitvoer van 'n deursoeking en beslaglegging deur SAID, 'n persoon  die  bestaan  van  regsprofessionele  privilegie  ten  opsigte  van  tersaaklike materiaal aanvoer en 'n prokureur nie kragtens subartikel (1) of (2) teenwoordig is nie, moet SAID die materiaal verseël, reëlings tref met 'n prokureur van die paneel aangestel           50
ingevolge  artikel  111  om  ontvangs  van  die  materiaal  te  neem  en  so  spoedig  as rederlikerwys moontlik die materiaal aan die prokureur oorhandig.
(4)    'n Prokureur bedoel in subartikels (1), (2) en (3)—
(a)        word nie geag namens enige van die partye op te tree nie; en
(b)        moet persoonlik verantwoordelikheid neem—                                                          55
(i)       in die geval van 'n lasbief kragtens artikel 60 uitgereik, vir die verwydering van die perseel van tersaaklike materiaal ten opsigte waarvan regsprofessionele privilegie beweer word;

 

 
 
 
(ii)        in the case of a search and seizure carried out under section 63, for the receipt of the sealed information; and
(iii)        if a substitute attorney in terms of subsection (2), for the delivery of the information to  the appointing  attorney  for purposes  of  making the determination referred to in subsection (5).                                                                                                                                     5
(5)    The attorney referred to in subsection (1) or (3) must within 21 business days make a determination of whether the privilege applies and may do so in the manner the attorney deems fit, including considering representations made by the parties.
(6)     If a determination of whether the privilege applies is not made under sub- section (5) or a party is not satisfied with the determination, the attorney must retain the                                                   10
relevant material pending final resolution of the dispute by the parties or an order of court.
(7)    The attorney from the panel appointed under section 111 and any attorney acting on behalf of that attorney referred to in subsection (1) must be compensated in the same
manner as if acting as Chairperson of the tax board.                                                               15
 

Person's right to examine and make copies

 
65.   (1) The person to whose affairs relevant material seized relates, may examine and copy it.
(2)    Examination and copying must be made—
(a)        at the person's cost in accordance with the fees prescribed in accordance with     20
section 92(1)(b) of the Promotion of Access to Information Act;
(b)        during normal business hours; and
(c)        under the supervision determined by a senior SARS official.
 

Application for return of seized relevant material or costs of damages

 
66.   (1) A person may request SARS to—                                                                                 25
(a)        return some or all of the seized material; and
(b)        pay the costs of physical damage caused during the conduct of a search and seizure.
(2)    If SARS refuses the request, the person may apply to a High Court for the return
of the seized material or payment of compensation for physical damage caused during 30
the conduct of the search and seizure.
(3)    The court may, on good cause shown, make the order as it deems fit.
(4)    If the court sets aside the warrant issued in terms of section 60(1) or orders the return of the seized material, the court may nevertheless authorise SARS to retain the original or a copy of any relevant material in the interests of justice.                                                                                                                                            35
 

CHAPTER 6 CONFIDENTIALITY OF INFORMATION

General prohibition of disclosure
 
67.   (1) This Chapter applies to—
(a)        SARS confidential information as referred to in section 68(1); and                     40
(b)        taxpayer information, which means any information provided by a taxpayer or obtained by SARS in respect of the taxpayer, including biometric information.
(2)   An oath or solemn declaration undertaking to comply with the requirements of this Chapter in the prescribed form, must be taken before a magistrate, justice of the peace
or commissioner of oaths by—                                                                                                      45
(a)        a SARS official and the Tax Ombud, before commencing duties or exercising any powers under a tax Act; and
(b)        a person referred to in section 70 who performs any function referred to in that section, before the disclosure described in that section may be made.
(3)     In the event of the disclosure of SARS confidential information or taxpayer   50
information contrary to this Chapter, the person to whom it was so disclosed may not in

 

 
 
 
(ii)        in die geval van 'n deursoeking en beslaglegging kragtens artikel 63 uitgevoer, vir die ontvangs van die verseëlde inligting; en
(iii)        indien  'n  plaasvervangerprokureur  ingevolge  subartikel  (2),  vir  die lewering  van  die  inligting  aan  die  aanstellende  prokureur  vir  die doeleindes van die maak van 'n beslissing bedoel in subartikel (5).                                                                                                             5
(5)     Die prokureur bedoel in subartikel (1) of (3) moet binne 21 besigheidsdae 'n beslissing maak of die privilegie van toepassing is en kan dit doen op die wyse wat die prokureur goedvind, insluitende inagneming van voorleggings deur die partye gemaak.
(6)    Indien 'n beslissing of die privilegie van toepassing is al dan nie, nie kragtens subartikel (5) gemaak word nie of indien 'n party nie tevrede is met die beslissing nie,                                                              10
moet die prokureur die tersaaklike materiaal hou, hangende die finale beslegting van die geskil deur die partye of 'n hofbevel.
(7)    Die prokureur van die paneel kragtens artikel 111 aangestel en enige prokureur wat optree namens die prokureur bedoel in subartikel (1) moet vergoed word op
dieselfde wyse asof hy of sy as voorsitter van die belastingraad optree.                               15

Reg van persoon om inligting waarop beslag gelê is te ondersoek en afskrifte te maak

65.   (1) Die persoon op wie se sake enige tersaaklike materiaal waarop beslag gelê is, betrekking het, kan sodanige materiaal ondersoek en afdrukke maak.
(2)    Ondersoek en afdrukke moet gemaak word—                                                                20
(a)        op die persoon se koste in ooreenstemming met die fooie voorgeskryf kragtens artikel 92(1)(b) van die Wet op Bevordering van Toegang tot Inligting;
(b)        gedurende normale besigheidsure; en
(c)        onder die toesig deur 'n senior SAID-amptenaar bepaal.                                        25
 

Aansoek om teruggawe van tersaaklike materiaal waarop beslag gelê is of betaling van skade

 
66.   (1) 'n Persoon kan SAID versoek om—
(a)        sekere of alle materiaal waarop beslag gelê is, terug te gee; en
(b)        die  koste  van  fisiese  skade  veroorsaak  tydens  die  uitvoering  van  'n   30
deursoeking en beslaglegging te betaal.
(2)    Indien SAID die versoek weier, kan die persoon by 'n Hoë Hof aansoek doen vir die teruggawe van die materiaal waarop beslag gelê is of betaling van vergoeding vir fisiese skade veroorsaak tydens die uitvoering van die deursoeking en beslaglegging.
(3)    Die hof kan, indien daar goeie redes bestaan, die bevel maak wat dit goeddink.      35
(4)     Indien die hof die lasbrief uitgereik ingevolge artikel 60(1) tersydestel of die teruggawe beveel van die materiaal waarop beslag gelê is, kan die hof nogtans SAID magtig om die oorspronklike of 'n afskrif van enige tersaaklike materiaal te behou in die belang van geregtigheid.
 
HOOFSTUK 6                                                                   40
 

VERTROULIKHEID VAN INLIGTING

 
Algmene verbod op openbaarmaking
 
67.   (1) Hierdie Hoofstuk is van toepassing op—
(a)        SAID vertroulike inligting soos bedoel in artikel 68(1); en
(b)        belastingpligtige-inligting, wat beteken enige inligting deur 'n belasting-  45 pligtige verskaf of deur SAID met betrekking tot die belastingpligtige verkry, ingesluit biometriese inligting.
(2)    'n Onderneming onder eed of plegtige verklaring om die vereistes van hierdie Hoofstuk na te kom, moet in die voorgeskrewe vorm voor 'n landdros, 'n vrederegter of kommissaris van ede afgelê word deur—                50
(a)        'n SAID-amptenaar en die Belastingombud voordat daar met pligte begin word of enige bevoegdhede kragtens 'n Belastingwet uitgeoefen word; en
(b)        'n persoon bedoel in artikel 70 wat enige werksaamheid bedoel in daardie artikel verrig, voordat die openbaarmaking in daardie artikel beskryf, gedoen
kan word.                                                                                                                          55
(3)      In die geval van die openbaarmaking van SAID vertroulike inligting of belastingpligtige-inligting strydig met hierdie Hoofstuk, mag die persoon aan wie dit

 

 
 
 
any manner disclose, publish or make it known to any other person who is not a SARS official.
(4)   A person who receives information under section 68, 69, 70 or 71, must preserve the secrecy of the information and may only disclose the information to another person
if the disclosure is necessary to perform the functions specified in those sections.                5
(5)   The Commissioner may, for purposes of protecting the integrity and reputation of SARS as an organisation and after giving the taxpayer at least 24 hours' notice, disclose taxpayer information to the extent necessary to counter or rebut false allegations or information disclosed by the taxpayer, the taxpayer's duly authorised representative or other person acting under the instructions of the taxpayer and published in the media or 10
in any other manner.
 

SARS confidential information and disclosure

 
68.   (1) SARS confidential information means information relevant to the administra- tion of a tax Act that is—
(a)        personal  information  about  a  current  or  former  SARS  official,  whether    15
deceased or not;
(b)        information subject to legal professional privilege vested in SARS;
(c)        information that was supplied in confidence by a third party to SARS the disclosure of which could reasonably be expected to prejudice the future supply of similar information, or information from the same source;                                                                                                                    20
(d)        information related to investigations and prosecutions described in section 39 of the Promotion of Access to Information Act;
(e)        information related to the operations of SARS, including an opinion, advice, report,  recommendation  or  an  account  of  a  consultation,  discussion  or deliberation that has occurred, if—           25
(i)       the information was given, obtained or prepared by or for SARS for the purpose of assisting to formulate a policy or take a decision in the exercise of a power or performance of a duty conferred or imposed by law; and
(ii)        the  disclosure  of  the  information  could  reasonably  be  expected  to    30
frustrate the deliberative process in SARS or between SARS and other organs of state by—
(aa) inhibiting the candid communication of an opinion, advice, report or recommendation or conduct of a consultation, discussion or
deliberation; or                                                                                               35
(bb) frustrating the success of a policy or contemplated policy by the premature disclosure thereof;
(f)         information about research being or to be carried out by or on behalf of SARS, the disclosure of which would be likely to prejudice the outcome of the
research;                                                                                                                               40
(g)        information, the disclosure of which could reasonably be expected to prejudice the economic interests or financial welfare of the Republic or the ability of the government to manage the economy of the Republic effectively in the best interests of the Republic, including a contemplated change or
decision to change a tax or a duty, levy, penalty, interest and similar moneys  45
imposed under a tax Act or the Customs and Excise Act;
(h)        information supplied in confidence by or on behalf of another state or an international organisation to SARS;
(i)         a computer program, as defined in section 1(1) of the Copyright Act, 1978 (Act No. 98 of 1978), owned by SARS; and                                                                                                                  50
(j)         information relating to the security of SARS buildings, property, structures or systems.
(2)    A person who is a current or former SARS official—
(a)        may not disclose SARS confidential information to a person who is not a SARS official;            55
(b)        may not disclose SARS confidential information to a SARS official who is not authorised to have access to the information; and

 

 
 
 
aldus geopenbaar is, dit nie op enige wyse bekendmaak, publiseer of dit aan enige persoon bekendmaak wat nie 'n SAID-amptenaar is nie.
(4)    'n Persoon wie inligting ingevolge artikel 68, 69, 70 of 71 ontvang, moet die geheimhouding van die inligting bewaar en mag slegs die inligting aan 'n ander persoon openbaar maak indien die openbaarmaking nodig is om die werksaamhede uiteengesit in                                                                                                             5 daardie artikels, te verrig.
(5)   Die Kommissaris kan, met die doel om die integriteit en reputasie van SAID as 'n organisasie te beskerm en nadat die belastingpligtige ten minste 24 uur kennis gegee is, belastingpligtige-inligting verskaf in die mate nodig om vals aantygings of inligting deur die belastingpligtige, die belastingpligtinge se behoorlik gevolmagtigde agent of  10 enige ander persoon wat in opdrag van die belastingpligtige optree en in die media of op enige ander wyse gepubliseer word, teen te spreek of te weerlê.
 

SAID vertroulike inligting en openbaarmaking

 
68.   (1) SAID vertroulike inligting beteken inligting ter sake vir die administrasie van
'n Belastingwet en is—                                                                                                                    15
(a)        persoonlike inligting van 'n huidige of voormalige SAID-amptenaar, hetsy oorlede of nie;
(b)        inligting onderhewig aan regsprofessionele privilegie wat in SAID vestig;
(c)        inligting wat vertroulik deur 'n derde party aan SAID verskaf is, waarvan die bekendmaking   rederlikerwys   verwag   kan   word   om   die   toekomstige                                    20
verskaffing van soortgelyke inligting, of inligting van dieselfde bron, te benadeel;
(d)        inligting wat verband hou met ondersoeke en vervolgings in artikel 39 van die Wet op Bevordering van Toegang tot Inligting beskryf;
(e)        inligting wat met die werksaamhede van SAID verband hou, ingesluit 'n    25
mening, advies, verslag, aanbeveling of rekord van'n konsultasie, bespreking of beraadslaging wat plaasgevind het, indien—
(i)       die inligting verskaf word, verkry of voorberei is deur of vir SAID met die doel om te help met die formulering van 'n beleid of om 'n besluit te
neem in die uitoefening van 'n bevoegdheid of uitvoering van 'n plig     30
regtens verleen of opgelê; en
(ii)        redelikerwys verwag kan word dat die openbaarmaking van die inligting die proses van beraadslaging in SAID of tussen SAID en ander staatsorgane sal verydel deur—
(aa) die  openlike kommunikasie van 'n  mening, advies, verslag of    35
aanbeveling of hou van 'n konsultasie, bespreking of beraadslaging, te beperk; of
(bb) die sukses van 'n beleid of beoogde beleid te verydel deur die voortydige openbaarmaking daarvan;
(f)         inligting aangaande navorsing wat uitgevoer word of uitgevoer gaan word     40
deur of namens SAID, die openbaarmaking waarvan die uitkoms van die navorsing waarskynlik sal benadeel;
(g)        inligting, die bekendmaking waarvan rederlikerwys verwag kan word die ekonomiese belange of finansiële welstand van die Republiek of die vermoë
van die regering sal benadeel om die ekonomie van die Republiek effektief in  45
die beste belang van die Republiek te bestuur, ingesluit 'n beoogde verandering of besluit om 'n belasting of 'n reg, heffing, boete of rente en soorgelyke gelde gehef kragtens 'n Belastingwet of die Doeane- en Aksynswet te verander.
(h)        inligting wat vertroulik deur of namens 'n ander staat of 'n internasionale     50
organisasie aan SAID verskaf is;
(i)         'n rekenaarprogram, soos omskryf in artikel 1(1) van die Wet op Outeursreg, 1978 (Wet No. 98 van 1978), in SAID se besit; en
(j)         inligting aangaande die sekuriteit van SAID geboue, eiendom, strukture of stelsels.        55
(2)    'n Persoon wat 'n huidige of voormalige SAID-amptenaar is—
(a)        mag  nie  SAID  vertroulike  inligting  aan  'n  persoon  wat  nie  'n  SAID- amptenaar is nie, bekend maak nie;
(b)        mag nie SAID vertroulike inligting bekendmaak aan 'n SAID-amptenaar wat
nie magtiging het om toegang tot die inligting te hê nie; en                                     60

 

 
 
 
(c)        must take the precautions that may be required by the Commissioner to prevent a person referred to in paragraph (a) or (b) from obtaining access to the information.
(3)    A person who is a SARS official or former SARS official may disclose SARS confidential information if—           5
(a)        the information is public information;
(b)        authorised by the Commissioner;
(c)        disclosure is authorised under any other Act which expressly provides for the disclosure of the information despite the provisions in this Chapter;
(d)        access has been granted for the disclosure of the information in terms of the    10
Promotion of Access to Information Act; or
(e)        required by order of a High Court.
 

Secrecy of taxpayer information and general disclosure

 
69. (1) A person who is a current or former SARS official must preserve the secrecy
of taxpayer information and may not disclose taxpayer information to a person who is 15
not a SARS official.
(2)     Subsection (1) does not prohibit the disclosure of taxpayer information by a person who is a current or former SARS official—
(a)        in the course of performance of duties under a tax Act, including—
(i)       to  the  South  African  Police  Service  or  the  National  Prosecuting       20
Authority,  if  the  information  relates  to,  and  constitutes  material information for the proving of, a tax offence;
(ii)        as a witness in civil or criminal proceedings under a tax Act; or
(iii)        the taxpayer information necessary to enable a person to provide such information as may be required by SARS from that person;                                                                   25
(b)        under any other Act which expressly provides for the disclosure of the information despite the provisions in this Chapter;
(c)        by order of a High Court; or
(d)        if the information is public information.
(3)    An application to the High Court for the order referred to in subsection (2)(c)      30
requires prior notice to SARS of at least 15 business days unless the court, based on urgency, allows a shorter period.
(4)    SARS may oppose the application on the basis that the disclosure may seriously prejudice the taxpayer concerned or impair a civil or criminal tax investigation by SARS.                                    35
(5)   The court may not grant the order unless satisfied that the following circumstances apply:
(a)        the information cannot be obtained elsewhere;
(b)        the primary mechanisms for procuring evidence under an Act or rule of court will yield or yielded no or disappointing results;                                                                                                      40
(c)        the information is central to the case; and
(d)        the information does not constitute biometric information.
(6)    Subsection (1) does not prohibit the disclosure of information—
(a)        to the taxpayer; or
(b)        with the written consent of the taxpayer, to another person.                                  45
(7)    Biometric information of a taxpayer may not be disclosed by SARS except under the circumstances described in subsection (2)(a)(i).
(8)    The Commissioner may, despite the provisions of this section, publish—
(a)        the name and taxpayer reference number of a taxpayer; and
(b)        a  list  of  approved  public  benefit  organisations  for  the  purposes  of  the     50
provisions of sections 18A and 30 of the Income Tax Act.

 

 
 
 
(c)        moet die voorsorgmaatreëls tref, wat deur die Kommissaris vereis kan word ten einde te voorkom dat 'n persoon bedoel in paragraaf (a) of (b) toegang tot die inligting verkry.
(3)    'n Persoon wat 'n SAID-amptenaar of voormalige SAID-amptenaar is kan SAID vertroulike inligting bekend maak, indien—                                                                                                                                    5
(a)        die inligting openbare inligting is;
(b)        dit deur die Kommissaris gemagtig is;
(c)        openbaarmaking gemagtig is kragtens enige ander Wet, wat uitdruklik vir die openbaarmaking  van  die  inligting,  ondanks  die  bepalings  van  hierdie Hoofstuk, voorsiening maak; 10
(d)        toegang vir die openbaarmaking van die inligting ingevolge die Wet op Bevordering van Toegang tot Inligting verleen is; of
(e)        dit deur 'n bevel van 'n Hoë Hof vereis word.
 

Geheimhouding van belastingpligtige-inligting en algemene openbaarmaking

 
69. (1) 'n Persoon wie 'n huidige of voormalige SAID-amptenaar is, moet die    15
geheimhouding van belastingpligtige-inligting bewaar en mag nie belastingpligtige- inligting aan enige persoon wat nie 'n SAID-amptenaar is, openbaar nie.
(2)     Subartikel (1) verbied nie die openbaarmaking van belastingpligtige-inligting deur 'n persoon wat 'n huidige of voormalige SAID-amptenaar is—
(a)        vir  doeleindes  van  die  uitvoering  van  pligte  kragtens  'n  Belastingwet,     20
ingesluit—
(i)       aan die Suid-Afrikaanse Polisiediens of die Nasionale Vervolgingsgesag, indien die inligting verband hou met, of wesenlike inligting uitmaak vir die bewys van, 'n belastingmisdryf;
(ii)        as 'n getuie in siviele of strafregtelike gedinge kragtens 'n Belastingwet;        25
of
(iii)        die belastingpligtige-inligting nodig om 'n persoon in staat te stel om die inligting te verskaf as wat deur SAID van daardie persoon vereis word;
(b)        ingevolge enige ander Wet wat uitdruklik vir die openbaarmaking van die inligting voorsiening maak ondanks die bepalings van hierdie Hoofstuk;                                                           30
(c)        ingevolge 'n bevel van 'n Hoë Hof; of
(d)        indien die inligting openbare inligting is.
(3)    'n Aansoek by die Hoë Hof vir die bevel bedoel in subartikel (2)(c) vereis vooraf kennisgewing aan SAID van ten minste 15 besigheidsdae tensy die hof, op grond van dringendheid, 'n korter tydperk toelaat.    35
(4)    SAID kan die aansoek teenstaan op die grondslag dat die openbaarmaking die betrokke belastingpligtige ernstig kan benadeel of 'n siviele of strafregtelike belastingondersoek deur SAID kan belemmer.
(5)    Die Hof mag nie die bevel toestaan nie tensy die Hof tevrede is dat die volgende omstandighede geld:           40
(a)        die inligting kan nêrens anders verkry word nie;
(b)        die primêre meganismes vir die verkryging van bewyse kragtens 'n Wet of hofreël sal geen resultate oplewer nie of sal teleurstellende resultate oplewer of het sodanige resultate opgelewer;
(c)        die inligting sentraal is tot die saak; en                                                                        45
(d)        die inligting nie biometriese inligting is nie.
(6)    Subartikel (1) verhoed nie die openbaarmaking van inligting—
(a)        aan die belastingpligtige nie; of
(b)        aan   'n   ander   persoon,   met   die   skriftelike   toestemming   van   die belastingpligtige nie.  50
(7)     Biometriese inligting van 'n belastingpligtige mag nie deur SAID openbaar gemaak word nie, behalwe in die omstandighede in subartikel (2)(a)(i) beskryf.
(8)    Die Kommissaris kan, ondanks die bepalings van hierdie artikel—
(a)        die naam en belastingpligtige-verwysingsnommer van 'n belastingpligtige; en
(b)        'n lys van goedgekeurde openbare weldaadsorganisasies vir die doeleindes    55
van die bepalings van artikels 18A en 30 van die Inkomstebelastingwet,
publiseer.

 

Disclosure to other entities

 
70.   (1) A senior SARS official may provide to the Director-General of the National Treasury taxpayer information or SARS confidential information in respect of—
(a)        a taxpayer which is an—
(i)       institution referred to in section 3(1) of the Public Finance Management     5 Act, 1999 (Act No. 1 of 1999); or
(ii)        entity referred to in section 3 of the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003),
to the extent necessary for the Director-General to perform the functions and exercise the powers of the National Treasury under those Acts; and                                                                   10
(b)        a class of taxpayers to the extent necessary for the purposes of tax policy design or revenue estimation.
(2)   A senior SARS official may disclose to—
(a)        the Statistician-General the taxpayer information as may be required for the purpose of carrying out the Statistician-General's duties to publish statistics in                                                    15
an anonymous form;
(b)        the Chairperson of the Board administering the National Student Financial Aid Scheme, the name and address of the employer of a person to whom a loan or bursary has been granted under that scheme, for use in performing the
Chairperson's functions under the National Student Financial Aid Scheme  20
Act, 1999 (Act No. 56 of 1999);
(c)        a commission of inquiry established by the President of the Republic of South Africa under a law of the Republic, the information to which the Commission is authorised by law to have access; and
(d)        to an employer (as defined in the Fourth Schedule to the Income Tax Act) of  25
an employee (as defined in the Fourth Schedule), but only the income tax reference  number,  identity  number,  physical  and  postal  address  of  that employee  and  such  other  non-financial  information  in  relation  to  that employee,  as  that  employer  may  require  in  order  to  comply  with  its obligations in terms of a tax Act.                                                                                 30
(3)    A senior SARS official may disclose to—
(a)        the Governor of the South African Reserve Bank, or other person to whom the Minister delegates powers, functions and duties under the Exchange Control Regulations, 1961, issued under section 9 of the Currency and Exchanges Act, 1933 (Act No. 9 of 1933), the information as may be required to exercise a                                                                                                                                            35
power or perform a function or duty under the South African Reserve Bank Act, 1989 (Act No. 90 of 1989), or those Regulations;
(b)        the Financial Services Board, the information as may be required for the purpose of carrying out the Board's duties and functions under the Financial Services Board Act, 1990 (Act No. 97 of 1990);                                                                                                                                            40
(c)        the Financial Intelligence Centre, the information as may be required for the purpose of carrying out the Centre's duties and functions under the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); and
(d)        the National Credit Regulator, the information as may be required for the purpose  of  carrying  out  the  Regulator's  duties  and  functions  under  the                                                   45
National Credit Act, 2005 (Act No. 34 of 2005).
(4)   A senior SARS official may disclose to an organ of state or institution listed in a regulation issued by the Minister under section 257, information to which the organ of state or institution is otherwise lawfully entitled to and for the purposes only of verifying
the correctness of the following particulars of a taxpayer:                                                      50
(a)        name and taxpayer reference number
(b)        any identifying number;
(c)        physical and postal address and other contact details;

 

 
 
 

Openbaarmaking aan ander entiteite

 
70.   (1) 'n Senior SAID-amptenaar kan aan die Direkteur-generaal van die Nasionale Tesourie belastingpligtige-inligting of SAID vertroulike inligting verskaf ten opsigte van—
(a)        'n belastingpligtige wat 'n—                                                                                            5
(i)       instelling bedoel in artikel 3(1) van die Wet op Openbare Finansiële Bestuur, 1999 (Wet No. 1 van 1999), is; of
(ii)        'n  entiteit  bedoel  in  artikel  3  van  die Wet  op  Plaaslike  Regering: Munisipale Finansiële Bestuur, 2003 (Wet No. 56 van 2003), is,
in die mate wat dit nodig is vir die Direkteur-generaal om die werksaamhede  10
te verrig en bevoegdhede uit te oefen van die Nasionale Tesourie, kragtens daardie Wette; en
(b)        'n klas belastingpligtiges in die mate waarin dit vir doeleindes van die opstel van belastingbeleid of in beraming van belastinginkomste benodig word.
(2)    'n Senior SAID-amptenaar kan openbaar maak aan—                                                15
(a)        die Statistikus-generaal die belastingpligtige-inligting wat benodig mag word vir die doeleindes van die uitvoering van die Statistikus-generaal se pligte om statistieke in 'n naamlose vorm te publiseer;
(b)        die voorsitter van die Raad wat die Nasionale Skema vir Finansiële Bystand
vir Studente administreer, die naam en adres van die werkgewer van 'n   20
persoon aan wie 'n lening of beurs kragtens daardie skema toegeken is, vir gebruik in die uitvoering van die voorsitter se werksaamhede kragtens die Wet op Nasionale Skema vir Finansiële Bystand vir Studente, 1999 (Wet No. 56 van 1999);
(c)        'n Kommisie van Ondersoek deur die President van die Republiek van    25
Suid-Afrika kragtens 'n wet van die Republiek ingestel, die inligting waartoe die Kommissie regtens gemagtig word tot toegang; en
(d)        aan 'n werkgewer (soos in die Vierde Bylae by die Inkomstebelastingwet omskryf) van 'n werknemer (soos in die Vierde Bylae by die Inkomste- belastingwet omskryf), maar slegs die inkomstebelastingverwysingsnommer,                                                                       30
identiteitsnommer, fisiese- en posadres van daardie werknemer en enige ander nie-finansiële inligting met betrekking tot daardie werknemer wat deur die werkgewer benodig word om sy verpligtinge ingevolge 'n Belastingwet na te kom;
(3)    'n Senior SAID-amptenaar kan openbaar maak aan—                                                35
(a)        die President van die Suid-Afrikaanse Reserwebank of enige ander persoon aan wie bevoegdhede, werksaamhede en pligte deur die Minister gedelegeer is kragtens die Deviesebeheerregulasies, 1961, uitgereik ingevolge artikel 9 van die Wet op Betaalmiddels en Wisselkoerse, 1933 (Wet No. 9 van 1933), die
inligting wat nodig is om 'n bevoegdheid uit te oefen, 'n werksaamheid te  40
verrig of 'n plig uit te voer kragtens die Wet op die Suid-Afrikaanse Reserwebank, 1989 (Wet No. 90 van 1989), of daardie Regulasies;
(b)        die Raad op Finansiële Dienste, die inligting wat benodig word vir doeleindes van die uitvoering van die Raad se pligte en verrigting van sy werksaamhede
kragtens die Wet op die Raad op Finansiële Dienste, 1990 (Wet No. 97 van  45
1990);
(c)        die  Finansiële  Intelligensiesentrum,  die  inligting  wat  benodig  word  vir doeleindes van die uitvoering van die Sentrum se pligte en verrigting van sy werksaamhede kragtens die Wet op Finansiële Intelligensiesentrum, 2001 (Wet No. 38 van 2001); en                                          50
(d)        die ''National Credit Regulator'', die inligting wat benodig word vir die doeleindes van die uitvoering van die ''Regulator'' se pligte en verrigting van sy werksaamhede kragtens die ''National Credit Act'', 2005 (Wet No. 34 van 2005).
(4)     'n Senior SAID-amptenaar kan aan 'n staatsorgaan of instelling gelys in 'n     55
regulasie deur die Minister kragtens artikel 257 uitgevaardig, inligting openbaar maak waartoe die staatsorgaan of instelling andersins regtens geregtig is en slegs met die oog daarop om die korrektheid van die volgende besonderhede van 'n belastingpligtige te bevestig:
(a)        naam en belastingpligtige-verwysingsnommer;                                                        60
(b)        enige identifiserende nommer;
(c)        fisiese en posadres en ander kontakbesonderhede;

 

 
 
 
(d)        employer's name, address and contact details; and
(e)        other non-financial information as the organ of state or institution may require for purposes of verifying paragraphs (a) to (d).
(5)    The information disclosed under subsection (2) or (3) may only be disclosed by SARS or the persons or entities referred to in subsection (2) or (3) to the extent that it                                                   5 is—
(a)        necessary for the purpose of exercising a power or performing a regulatory function or duty under the legislation referred to in subsection (2) or (3); and
(b)        relevant and proportionate to what the disclosure is intended to achieve as determined under the legislation.                                                                                                                         10
(6)     SARS must allow the Auditor-General to have access to information in the possession of SARS that relates to the performance of the Auditor-General's duties under section 4 of the Public Audit Act, 2004 (Act No. 25 of 2004).
(7)   Despite subsections (1) to (5), a senior SARS official may not disclose information under this section if satisfied that the disclosure would seriously impair a civil or                                             15
criminal tax investigation.
 

Disclosure in criminal, public safety or environmental matters

 
71.    (1) If so ordered by a judge under this section, a senior SARS official must disclose the information described in subsection (2) to—
(a)        the National Commissioner of the South African Police Service, referred to in      20
section 6(1) of the South African Police Service Act, 1995 (Act No. 68 of 1995); or
(b)        the National Director of Public Prosecutions, referred to in section 5(2)(a) of the National Prosecuting Authority Act, 1998 (Act No. 32 of 1998).
(2)    Subsection (1) applies to information which may reveal evidence—                          25
(a)        that an offence (other than a tax offence) has been or may be committed in respect of which a court may impose a sentence of imprisonment exceeding five years;
(b)        that may be relevant to the investigation or prosecution of the offence; or
(c)        of an imminent and serious public safety or environmental risk.                          30
(3)    A senior SARS official may, if of the opinion that—
(a)        SARS has information referred to in subsection (2);
(b)        the information will likely be critical to the prosecution of the offence or avoidance of the risk; and
(c)        the disclosure of the information would not seriously impair a civil or criminal     35
tax investigation,
make an ex parte application to a judge in chambers for an order authorising SARS to disclose the information under subsection (1).
(4)    The National Commissioner of the South African Police Service, the National Director of Public Prosecutions or a person acting under their respective direction and                                      40
control, if—
(a)        carrying out an investigation relating to an offence or a public safety or environmental risk referred to in subsection (2); and
(b)        of the opinion that SARS may have information that is relevant to that investigation,             45
may make an ex parte application to a judge in chambers for an order requiring SARS to disclose the information referred to in subsection (2).
(5)    SARS must be given prior notice of at least 10 business days of an application under subsection (4) unless the judge, based on urgency, allows a shorter period and SARS may oppose the application on the basis that the disclosure would seriously                                                                                                       50
impair or prejudice a civil or criminal tax investigation or other enforcement of a tax Act by SARS.
 

Self-incrimination

 
72.   (1) A taxpayer may not refuse to comply with his or her obligations in terms of legislation to complete and file a return or an application on the grounds that to do so                                                      55
might incriminate him or her, and an admission by the taxpayer contained in a return, application, or other document submitted to SARS by a taxpayer is admissible in criminal proceedings against the taxpayer for an offence under a tax Act, unless a competent court directs otherwise.

 

 
 
 
(d)        werkgewer se naam, adres en kontakbesonderhede; en
(e)        ander nie-finansiële inligting wat die staatsorgaan of instelling benodig vir die doeleindes van bevestiging van paragrawe (a) tot (d).
(5)    Die inligting kragtens subartikel (2) of (3) geopenbaar, mag slegs deur SAID of
die persone of instellings in subartikel (2) of (3) openbaar word tot die mate wat dit—        5
(a)        nodig is vir die doeleindes van die uitoefening van 'n bevoegdheid of uitvoering van 'n voorgeskrewe werksaamheid of plig kragtens die wetgewing bedoel in subartikel (2) of (3); en
(b)        tersaaklik en eweredig is tot wat die openbaarmaking bedoel is om te bereik soos kragtens die wetgewing bepaal.                                                                                                                              10
(6)     SAID moet die Ouditeur-generaal toegang tot inligting in die besit van SAID toelaat wat met die uitvoering van die Ouditeur-generaal se pligte kragtens artikel 4 van die Wet op Openbare Oudit, 2004 (Wet No. 25 van 2004) verband hou.
(7)     Ondanks subartikels (1) tot (5), mag 'n senior SAID-amptenaar nie inligting kragtens hierdie artikel openbaarmaak indien tevrede dat die openbaarmaking 'n siviele                                           15
of strafregtelike belastingondersoek ernstig sal belemmer nie.

Openbaarmaking in strafregtelike, openbare veiligheids- of omgewingsaangeleent- hede

71.    (1) Indien aldus beveel deur 'n regter kragtens hierdie artikel, moet 'n senior SAID-amptenaar die inligting in subartikel (2) beskryf openbaarmaak aan—                                                                         20
(a)        die Nasionale Kommissaris van die Suid-Afrikaanse Polisiediens bedoel in artikel 6(1) van die Wet op die Suid-Afrikaanse Polisiediens, 1995 (Wet No. 68 van 1995); of
(b)        die Nasionale Direkteur van Openbare Vervolgings bedoel in artikel 5(2)(a)   van die Wet op die Nasionale Vervolgingsgesag, 1998 (Wet No. 32 van 1998).  25
(2)    Subartikel (1) is van toepassing op inligting wat bewyse kan openbaar—
(a)        dat 'n misdryf (anders as 'n belastingmisdryf) gepleeg is of gepleeg kan word ten opsigte waarvan 'n hof 'n vonnis van gevangenisstraf van langer as vyf jaar kan oplê;
(b)        wat tersaaklik mag wees by die ondersoek of vervolging van die misdryf; of    30
(c)        van 'n dreigende en ernstige openbare veiligheids- of omgewingsrisiko.
(3)    'n Senior SAID-amptenaar kan, indien van mening dat—
(a)        SAID inligting bedoel in subartikel (2) besit;
(b)        die inligting waarskynlik deurslaggewend sal wees met betrekking tot die vervolging van die misdryf of die vermyding van die risiko; en                                                                                   35
(c)        die  openbaarmaking  van  die  inligting  nie  'n  siviele  of  strafregtelike belastingondersoek ernstig sal benadeel nie,
'n ex parte aansoek tot 'n regter in kamers bring vir 'n bevel om SAID te magtig om die inligting kragtens subartikel (1) te openbaar.
(4)    Die Nasionale Kommissaris van die Suid-Afrikaanse Polisiediens, die Nasionale     40
Direkteur van Openbare Vervolgings of 'n persoon wat onder hulle onderskeidelike leiding en beheer optree, kan indien—
(a)        'n ondersoek wat verband hou met 'n misdryf of 'n openbare veiligheids- of omgewingsrisiko bedoel in subartikel (2) uitgevoer word; en
(b)        van mening dat SAID inligting mag hê wat tersaaklik tot daardie ondersoek is,    45
'n ex parte aansoek tot 'n regter in kamers bring vir 'n bevel om aan SAID te vereis om die inligting bedoel in subartikel (2) te openbaar.
(5)    SAID moet vooraf kennisgewing van 'n aansoek kragtens subartikel (4) van ten minste 10 besigheidsdae kry tensy die regter, gegrond op dringendheid, 'n korter tydperk  toelaat  en  SAID  kan  die  aansoek  teenstaan  op  die  grondslag  dat  die                                                                                          50
openbaarmaking 'n siviele of 'n strafregtelike belastingondersoek of ander afdwinging van 'n Belastingwet deur SAID, ernstig sal belemmer of benadeel.
 

Selfinkriminering

 
72.    (1) 'n Belastingpligtige mag nie weier om sy of haar verpligtinge ingevolge wetgewing om 'n opgawe of aansoek te voltooi en in te dien na te kom nie op die                                                         55
grondslag dat deur dit te doen hy of sy geïnkrimineer kan word, en 'n erkenning deur die belastingpligtige bevat in 'n opgawe, aansoek, of enige ander dokument deur 'n belastingpligtige aan SAID verskaf, is toelaatbaar in strafregtelike gedinge teen die belastingpligtige vir 'n misdryf kragtens 'n Belastingwet, tensy 'n bevoegde hof andersins bepaal.                                                                                                                               60

 

 
 
 
(2) An admission by the taxpayer of the commission of an offence under a tax Act obtained from a taxpayer under Chapter 5 is not admissible in criminal proceedings against the taxpayer, unless a competent court directs otherwise.
 

Disclosure to taxpayer of own record

 
73.    (1) A taxpayer or the taxpayer's duly authorised representative is entitled to      5 obtain—
(a)        a copy, certified by SARS, of the recorded particulars of an assessment or decision referred to in section 104(2) relating to the taxpayer;
(b)        access to information submitted to SARS by the taxpayer or by a person on the taxpayer's behalf; and                                                                                                                                            10
(c)        other information relating to the tax affairs of the taxpayer.
(2)     A request for information under subsection (1)(c) must be made under the Promotion of Access to Information Act.
(3)   The person requesting information under subsection (1)(b) may be required to pay
for the costs of copies in accordance with the fees prescribed in section 92(1)(b) of the    15
Promotion of Access to Information Act.
 

Publication of names of offenders

 
74.    (1) The Commissioner may publish for general information the particulars specified in subsection (2), relating to a tax offence committed by a person, if—
(a)        the person was convicted of the offence; and                                                           20
(b)        all appeal or review proceedings relating to the offence have been completed or were not instituted within the period allowed.
(2)    The publication referred to in subsection (1) may specify—
(a)        the name and area of residence of the offender;
(b)        any particulars of the offence that the Commissioner thinks fit; and                  25
(c)        the particulars of the fine or sentence imposed.
 

CHAPTER 7 ADVANCE RULINGS

Definitions
 
75.   In this Chapter, unless the context indicates otherwise, the following terms, if in     30
single quotation marks, have the following meanings:
'advance ruling' means a 'binding general ruling', a 'binding private ruling' or a 'binding class ruling';
'applicant' means a person who submits an 'application' for a 'binding private ruling' or a 'binding class ruling';                                                                                                                                        35
'application' means an application for a 'binding private ruling' or a 'binding class ruling';
'binding class ruling' means a written statement issued by SARS regarding the application of a tax Act to a specific 'class' of persons in respect of a 'proposed transaction';                                   40
'binding effect' means the requirement that SARS interpret or apply the applicable tax Act in accordance with an 'advance ruling' under section 82;
'binding general ruling' means a written statement issued by a senior SARS official under section 89 regarding the interpretation of a tax Act or the application
of a tax Act to the stated facts and circumstances;                                                          45
'binding private ruling' means a written statement issued by SARS regarding the application of a tax Act to one or more parties to a 'proposed transaction', in respect of the 'transaction';
'class' means—
(a)        shareholders, members, beneficiaries or the like in respect of a company,   50
association, pension fund, trust, or the like; or
(b)        a group of persons, that may be unrelated and—

 

 
 
 
(2) 'n Erkenning deur die belastingpligtige van die pleeg van 'n misdryf kragtens 'n Belastingwet, verkry van 'n belastingpligtige kragtens Hoofstuk 5, is nie toelaatbaar in strafregtelike gedinge teen die belastingpligtige nie, tensy 'n bevoegde hof andersins bepaal.
 

Openbaarmaking aan belastingpligtige van eie rekord                                                          5

73.    (1) 'n Belastingpligtige of die belastingpligtige se behoorlik gevolgmagtigde verteenwoordiger is geregtig om—
(a)        'n afskrif, deur SAID gesertifiseer, van die aangetekende besonderhede van 'n aanslag of beslissing na verwys in artikel 104(2) met betrekking tot die belastingpligtige;                   10
(b)        toegang tot inligting deur die belastingpligtige of deur 'n persoon namens die belastingpligtige aan SAID verskaf; en
(c)        ander inligting wat met die belastingsake van die belastingpligtige verband hou,
te verkry.                                                                                                                                            15
(2)     'n Versoek om inligting kragtens subartikel (1)(c) moet kragtens die Wet op Bevordering van Toegang tot Inligting gemaak word.
(3)    Daar kan van 'n persoon wat inligting kragtens subartikel (1)(c) versoek vereis word om te betaal vir die koste van afskrifte, ooreenkomstig die gelde voorgeskryf in artikel 92(1)(b) van die Wet op Bevordering van Toegang tot Inligting.                                                                                                                       20

Publikasie van name van oortreders

74.      (1) Die Kommissaris kan vir algemene inligting die besonderhede in subartikel (2) vermeld, wat betrekking het op 'n belastingmisdryf deur 'n persoon gepleeg, publiseer indien—
(a)        die persoon aan die misdryf skuldig bevind is; en                                                    25
(b)        alle  appèl-  of  hersieningsverrigtinge  met  betrekking  tot  die  misdryf afgehandel is of nie binne die tydperk daarvoor toegelaat, ingestel is nie.
(2)    Die publikasie bedoel in subartikel (1) kan—
(a)       die naam van die oortreder en gebied waarin die oortreder woonagtig is;
(b)        die besonderhede van die misdryf wat die Kommissaris goedvind; en                 30
(c)        die besonderhede van die boete of vonnis opgelê, vermeld.
 

HOOFSTUK 7 VOORAFBESLISSINGS

Woordomskrywing                                                                                                                               35
 
75.    In hierdie Hoofstuk, tensy uit die konteks andersins blyk, en indien in enkel aanhalingstekens, beteken:
'aansoek'  'n  aansoek  om  'n  'bindende  privaatbeslissing'  of  'n  'bindende klasbeslissing';
'aansoeker' 'n persoon wat om 'n 'bindende privaatbeslissing' of 'n 'bindende     40
klasbeslissing' aansoek doen;
'bindende algemene beslissing' 'n skriftelike verklaring uitgereik kragtens artikel 89 deur 'n senior SAID-amptenaar, aangaande die vertolking van 'n Belastingwet of die toepassing van 'n Belastingwet op die vermelde feite en omstandighede;
'bindende effek' die vereiste dat SAID die toepaslike Belastingwet ooreenkomstig      45
'n 'voorafbeslissing' kragtens artikel 82, vertolk of toepas;
'bindende klasbeslissing' 'n skriftelike verklaring deur SAID uitgereik aangaande die toepassing van 'n Belastingwet op 'n spesifieke 'klas' van persone ten opsigte van 'n 'voorgestelde transaksie';
'bindende  privaatbeslissing'  'n  skriftelike  verklaring  deur  SAID  uitgereik         50
aangaande die toepassing van 'n Belastingwet op een of meer partye tot 'n 'voorgestelde transaksie', ten opsigte van die 'transaksie';

'klas'—

(a)        aandeelhouers, lede, begunstigdes of soortgelyke persone ten opsigte van 'n maatskappy, vereniging, pensioenfonds, trust, of iets soortgelyks; of                                                               55
(b)        'n groep persone, wat nie verwant hoef te wees nie en—

 

 
 
 
(i)       are similarly affected by the application of a tax Act to a 'proposed transaction'; and
(ii)        agree to be represented by an 'applicant';
'class member' and 'class members' means a member or members of the 'class'
to which a 'binding class ruling' applies;                                                                                5
'non-binding private opinion' means informal guidance issued by SARS in respect of the tax treatment of a particular set of facts and circumstances or 'transaction', but which does not have a 'binding effect' within the meaning of section 88;
'proposed transaction' means a 'transaction' that an 'applicant' proposes to 10
undertake, but has not agreed to undertake, other than by way of an agreement that is subject to a suspensive condition or is otherwise not binding; and 'transaction' means any transaction, deal, business, arrangement, operation or scheme and includes a series of transactions.

Purpose of advance rulings                                                                                                          15

76.   The purpose of the 'advance ruling' system is to promote clarity, consistency and certainty regarding the interpretation and application of a tax Act by creating a framework for the issuance of 'advance rulings'.

Scope of advance rulings

77.   SARS may make an 'advance ruling' on any provision of a tax Act.                        20

Private rulings and class rulings

78.   (1) SARS may issue a 'binding private ruling' upon 'application' by a person in accordance with section 79.
(2)     SARS may issue a 'binding class ruling' upon 'application' by a person in accordance with section 79.            25
(3)    SARS may make a 'binding private ruling' or 'binding class ruling' subject to the conditions and assumptions as may be prescribed in the ruling.
(4)     SARS must issue the ruling to the 'applicant' at the address shown in the 'application' unless the 'applicant' provides other instructions, in writing, before the ruling is issued.                    30
(5)   A 'binding private ruling' or 'binding class ruling' may be issued in the prescribed form and manner, must be signed by a senior SARS official and must contain the following:
(a)        a statement identifying it as a 'binding private ruling' or as a 'binding class ruling' made under this section;                                                                                                                              35
(b)        the name, tax reference number (if applicable), and postal address of the 'applicant';
(c)        in the case of a 'binding class ruling', a list or a description of the affected 'class members';
(d)        the relevant statutory provisions or legal issues;                                                       40
(e)        a description of the 'proposed transaction';
(f)         any assumptions made or conditions imposed by SARS in connection with the validity of the ruling;
(g)        the specific ruling made; and
(h)        the period for which the ruling is valid.                                                                        45
(6)    In the case of a 'binding class ruling', the 'applicant' alone is responsible for communicating with the affected 'class members' regarding the 'application' for the ruling, the issuance, withdrawal or modification of the ruling, or any other information or matter pertaining to the ruling.

 

 
 
 
(i)       soortgelyk beïnvloed word deur die toepassing van 'n Belastingwet op 'n 'voorgestelde transaksie'; en
(ii)        toestem om deur 'n 'aansoeker' verteenwoordig te word;
'lid van 'n klas' en 'lede van 'n klas' 'n lid of lede van die 'klas' waarop 'n 'bindende klasbeslissing' van toepassing is;                                                                                                                               5
'nie-bindende privaatmening' informele leiding deur SAID uitgereik ten opsigte van  die  belastinghantering  van  'n  spesifieke  stel  feite  en  omstandighede  of 'transaksie', maar wat nie 'n 'bindende effek' het soos in artikel 88 bedoel nie; 'transaksie' enige transaksie, handel, besigheid, reëling, handeling of skema en
sluit 'n reeks van transaksies in;                                                                                            10
'voorafbeslissing' 'n  'bindende  algemene  beslissing',  'n  'bindende  privaat- beslissing' of 'n 'bindende klasbeslissing'; en
'voorgestelde transaksie' 'n 'transaksie' wat 'n 'aansoeker' van voornemens is om aan te gaan, maar nog nie ooreengekom het om aan te gaan nie, anders as by
wyse van 'n ooreenkoms wat onderhewig is aan 'n opskortende voorwaarde of   15
anders nie afdwingbaar is nie.

Doel van voorafbeslissings

76.   Die doel van die 'voorafbeslissing'-stelsel is om duidelikheid, eenvormigheid en sekerheid met betrekking tot die vertolking en toepassing van 'n Belastingwet te bevorder, deur 'n raamwerk vir die uitreik van 'voorafbeslissings' te vestig.                                                                                                            20
 

Omvang van voorafbeslissings

 
77.     SAID  kan  'n  'voorafbeslissing'  ten  opsigte  van  enige  bepaling  van  'n Belastingwet maak.
 

Privaatbeslissings en klasbeslissings

 
78.   (1) SAID kan by 'aansoek' deur 'n persoon ingevolge artikel 79, 'n 'bindende    25
privaatbeslissing' uitreik.
(2)     SAID kan by 'aansoek' deur 'n persoon ingevolge atikel 79, 'n 'bindende klasbeslissing' uitreik.
(3)     SAID kan 'n 'bindende privaatbeslissing' of 'bindende klasbeslissing' uitreik onderhewig aan die voorwaardes en veronderstellings wat in die beslissing voorgeskryf                                          30
mag word.
(4)    SAID moet die beslissing aan die 'aansoeker' uitreik by die adres soos aangedui in die 'aansoek' tensy die 'aansoeker' skriftelik ander instruksies gee, alvorens die beslissing uitgereik word.
(5)       'n  'Bindende  privaatbeslissing'  of  'bindende  klasbeslissing'  kan  in  die     35
voorgeskrewe vorm en op die voorgeskrewe wyse uitgereik word, moet deur 'n senior SAID-amptenaar geteken word en moet die volgende bevat:
(a)        'n verklaring wat aantoon dat dit is 'n 'bindende privaatbeslissing' of 'n 'bindende klasbeslissing' is wat kragtens hierdie artikel uitgereik word;
(b)        die naam, belastingverwysingsnommer (indien van toepassing) en posadres   40
van die 'aansoeker';
(c)        in die geval van 'n 'bindende klasbeslissing', 'n lys of 'n beskrywing van die 'lede van 'n klas' wat geraak word;
(d)        die tersaaklike wetlike bepalings of regsaspekte;
(e)        'n beskrywing van die 'voorgestelde transaksie';                                                      45
(f)         enige  veronderstellings  gemaak  of  voorwaardes  deur  SAID  opgelê  met betrekking tot die geldigheid van die beslissing;
(g)        die spesifieke beslissing gemaak; en
(h)        die tydperk waartydens die beslissing geldig is.
(6)      In  die  geval  van  'n  'bindende  klasbeslissing'  is  die  'aansoeker'  alleen      50
verantwoordelik om die 'lede van 'n klas' wat geraak word in te lig oor die 'aansoek' vir die beslissing, die uitreik, terugtrekking of wysiging van die beslissing, of enige ander inligting of aangeleentheid wat op die beslissing betrekking het.

 

 
 
 

Applications for advance rulings

 
79. (1) An 'application' must be made in the prescribed form and manner.
(2)   An 'application' for a 'binding private ruling' may be made by one person who is a party to a 'proposed transaction', or by two or more parties to a 'proposed transaction'
as co-applicants, and if there is more than one 'applicant', each 'applicant' must join in   5 designating one 'applicant' as the lead 'applicant' to represent the others.
(3)   An 'application' for a 'binding class ruling' may be made by a person on behalf of a 'class'.
(4)    An 'application' must contain the following minimum information:
(a)        the 'applicant's' name, applicable identification or taxpayer reference number,  10 postal address, email address, and telephone number;
(b)        the  name,  postal  address,  email  address  and  telephone  number  of  the 'applicant's' representative, if any;
(c)        a complete description of the 'proposed transaction' in respect of which the ruling is sought, including its financial implications;                                                                                                   15
(d)        a complete description of the impact the 'proposed transaction' may have upon the tax liability of the 'applicant' or any 'class member' or, if relevant, any connected person in relation to the 'applicant' or any 'class member';
(e)        a complete description of any 'transaction' entered into by the 'applicant' or 'class member' prior to submitting the 'application' or that may be undertaken                                           20
after the completion of the 'proposed transaction' which may have a bearing on the tax consequences of the 'proposed transaction' or may be considered to be part of a series of 'transactions' involving the 'proposed transaction';
(f)         the proposed ruling being sought, including a draft of the ruling;
(g)        the relevant statutory provisions or legal issues;                                                       25
(h)        the reasons why the 'applicant' believes that the proposed ruling should be granted;
(i)         a  statement  of  the  'applicant's' interpretation  of  the  relevant  statutory provisions or legal issues, as well as an analysis of relevant authorities either considered by the 'applicant' or of which the 'applicant' is aware, as to                                                                                           30
whether those authorities support or are contrary to the proposed ruling being sought;
(j)         a statement, to the best of the 'applicant's' knowledge, as to whether the ruling requested is referred to in section 80;
(k)        a description of the information that the 'applicant' believes should be deleted   35
from the final ruling before publication in order to protect the confidentiality of the 'applicant' or 'class members';
(l)         the  'applicant's' consent  to  the  publication  of  the  ruling  by  SARS  in accordance with section 87; and
(m)       in the case of an 'application' for a 'binding class ruling'—                                   40
(i)       a description of the 'class members'; and
(ii)        the impact the 'proposed transaction' may have upon the tax liability of the 'class members' or, if relevant, any connected person in relation to the 'applicant' or to any 'class member'.
(5)    SARS may request additional information from an 'applicant' at any time.            45
(6)    An 'application' must be accompanied by the 'application' fee prescribed under section 81.
(7)     SARS must  provide an  'applicant' with  a reasonable  opportunity to  make representations if, based upon the 'application' and any additional information received,
it appears that the content of the ruling to be made would differ materially from the  50
proposed ruling sought by the 'applicant'.
(8)    An 'applicant' may withdraw an 'application' for a ruling at any time.
(9)    A co-applicant to a 'binding private ruling' referred to in subsection (2) may withdraw from an 'application' at any time.
(10)    A withdrawal does not affect the liability to pay fees under section 81.                   55

 

Aansoeke om voorafbeslissings

 
79. (1) 'n 'Aansoek' moet in die voorgeskrewe vorm en op die voorgeskrewe wyse gemaak word.
(2)   'n 'Aansoek' om 'n 'bindende privaatbeslissing' kan deur een persoon wat 'n party
tot 'n 'voorgestelde transaksie' is, of deur twee of meer partye tot 'n 'voorgestelde     5 transaksie' as mede-aansoekers, gemaak word, en indien daar meer as een 'aansoeker'
is, moet elke 'aansoeker' gesamentlik een 'aansoeker' as die hoofaansoeker aanwys, om die ander te verteenwoordig.
(3)     'n 'Aansoek' om 'n 'bindende klasbeslissing' kan deur 'n persoon namens 'n 'klas' gemaak word.  10
(4)    'n 'Aansoek' moet die volgende minimum inligting bevat:
(a)        die      'aansoeker'        se      naam,      toepaslike       identifikasie        of     belasting- verwysingsnommer, posadres, e-posadres en telefoonnommer;
(b)        die naam, posadres, e-posadres en telefoonnommer van die 'aansoeker' se verteenwoordiger, indien enige;                                                                                                                                 15
(c)        'n volledige beskrywing van die 'voorgestelde transaksie'ten opsigte waarvan die beslissing verlang word, ingesluit die finansiële implikasies daarvan;
(d)        'n volledige beskrywing van die impak wat die 'voorgestelde transaksie' op die belastingaanspreeklikheid van die 'aansoeker' of enige 'lid van 'n klas'
kan hê of, indien van toepassing, enige verbonde persoon met betrekking tot   20
die 'aansoeker' of enige 'lid van 'n klas';
(e)        'n  volledige  beskrywing  van  enige  'transaksie'  aangegaan  deur  die 'aansoeker' of  'lid  van  'n  klas' voor  die  'aansoek' ingedien  is  of  wat onderneem kan word nadat die 'voorgestelde transaksie' afgehandel is wat 'n invloed op die belastinggevolge van die 'voorgestelde transaksie' kan hê of                                                                                                                                            25
wat  beskou  kan  word  deel  te  wees  van  'n  reeks  'transaksies' wat  die 'voorgestelde transaksie' insluit;
(f)         die voorgestelde beslissing wat verlang word, ingesluit 'n konsep van die beslissing;
(g)        die tersaaklike statutêre bepalings of regsaspekte;                                                   30
(h)        die  redes  waarom  die  'aansoeker'  glo  dat  die  voorgestelde  beslissing toegestaan moet word;
(i)         'n verklaring van die 'aansoeker' se vertolking van die tersaaklike statutêre bepalings of regsaspekte, sowel as 'n ontleding van tersaaklike gesag hetsy deur die 'aansoeker' oorweeg of waarvan die 'aansoeker' bewus is, of daardie                                                                                    35
gesag die voorgestelde beslissing wat versoek word ondersteun of in stryd is daarmee;
(j)         'n verklaring na die beste van die 'aansoeker' se kennis, of die aangevraagde beslissing in artikel 80 bedoel word;
(k)        'n  beskrywing  van  die  inligting  wat  die  'aansoeker' glo  uit  die  finale         40
beslissing weggelaat moet word voor publikasie ten einde die 'aansoeker' of 'lede van 'n klas' se vertroulikheid te beskerm;
(l)         die 'aansoeker' se toestemming tot die publikasie van die beslissing deur SAID ooreenkomstig artikel 87; en
(m)       in die geval van 'n 'aansoek' om 'n 'bindende klasbeslissing'—                           45
(i)       'n beskrywing van die 'lede van 'n klas'; en
(ii)        die impak wat die 'voorgestelde transaksie' op die belastingaanspreek- likheid van die 'lede van 'n klas' kan hê, of indien van toepassing, enige verbonde persoon met betrekking tot die 'aansoeker' of enige 'lid van 'n klas'.                                                                                              50
(5)    SAID kan op enige tydstip verdere inligting van 'n 'aansoeker' versoek.
(6)     'n 'Aansoek' moet vergesel wees van die aansoekfooi voorgeskryf kragtens artikel 81.
(7)    SAID moet 'n 'aansoeker' van 'n redelike geleentheid voorsien om voorleggings
te maak indien, gebaseer op die 'aansoek' en enige verdere inligting ontvang, dit blyk      55
dat die inhoud van die beslissing wat gemaak staan te word wesenlik sal verskil van die voorgestelde beslissing deur die 'aansoeker' verlang.
(8)    'n 'Aansoeker' kan 'n 'aansoek' om 'n beslissing te enige tyd terugtrek.
(9)   'n Mede-aansoeker tot 'n 'bindende privaatbeslissing' bedoel in subartikel (2) kan
te enige tyd aan 'n 'aansoek' onttrek.                                                                                           60
(10)    'n Terugtrekking raak nie die verpligting om fooie kragtens artikel 81 te betaal nie.

 

 
 
 

Rejection of application for advance ruling

 
80.  (1) SARS may reject an 'application' for an 'advance ruling' if the 'application'—
(a)        requests or requires the rendering of an opinion, conclusion or determination regarding—
(i)       the market value of an asset;                                                                                 5
(ii)        the application or interpretation of the laws of a foreign country;
(iii)        the pricing of goods or services supplied by or rendered to a connected person in relation to the 'applicant' or a 'class member';
(iv)        the constitutionality of a tax Act;
(v)       a 'proposed transaction' that is hypothetical or not seriously contem-  10 plated;
(vi)        a matter which can be resolved by SARS issuing a directive under the Fourth Schedule to the Income Tax Act;
(vii)        whether a person is an independent contractor, labour broker or personal service provider; or   15
(viii)        a matter which is submitted for academic purposes;
(b)        contains—
(i)       a frivolous or vexatious issue;
(ii)        an alternative course of action by the 'applicant' or a 'class member' that
is not seriously contemplated; or                                                                         20
(iii)        an issue that is the same as or substantially similar to an issue that is— (aa) currently before SARS in connection with an audit, investigation or other proceeding involving the 'applicant' or a 'class member' or a connected person in relation to the 'applicant' or a 'class member';
(bb) the subject of a policy document or draft legislation that has been    25
published; or
(cc) subject to dispute resolution under Chapter 9;
(c)        involves  the  application  or  interpretation  of  a  general  or  specific  anti- avoidance provision or doctrine;
(d)        involves an issue—                                                                                                         30
(i)       that is of a factual nature;
(ii)        the resolution of which would depend upon assumptions to be made regarding a future event or other matters which cannot be reasonably determined at the time of the 'application';
(iii)        which  would  be  more  appropriately  dealt  with  by  the  competent    35
authorities of the parties to an agreement for the avoidance of double taxation;
(iv)        in which the tax treatment of the 'applicant' is dependent upon the tax treatment of another party to the 'proposed transaction' who has not applied for a ruling;     40
(v)       in respect of a 'transaction' that is part of another 'transaction' which has a bearing on the issue, the details of which have not been disclosed; or
(vi)        which is the same as or substantially similar to an issue upon which the 'applicant' has already received an unfavourable ruling;
(e)        involves a matter the resolution of which would be unduly time-consuming or     45
resource intensive; or
(f)         requests SARS to rule on the substance of a 'transaction' and disregard its form.
(2)   The Commissioner may publish by public notice a list of additional considerations
in respect of which the Commissioner may reject an 'application'.                                       50
(3)    If SARS requests additional information in respect of an 'application' and the 'applicant' fails or refuses to provide the information, SARS may reject the 'application' without a refund or rebate of any fees imposed under section 81.

 

 
 
 

Verwerping van aansoek om voorafbeslissing

 
80.     (1)  SAID  kan  'n  'aansoek'  om  'n  'voorafbeslissing'  verwerp  indien  die 'aansoek'—
(a)        die  uitspreek  van  'n  mening,  afleiding  of  vasstelling  versoek  of  vereis rakende—    5
(i)       die markwaarde van 'n bate;
(ii)        die toepassing of vertolking van die wette van 'n ander land;
(iii)        die prysvasstelling van goedere of dienste aan 'n verbonde persoon met betrekking tot die 'aansoeker' of ''n lid van 'n klas' voorsien of gelewer;
(iv)        die grondwetlikheid van 'n Belastingwet;                                                          10
(v)       'n 'voorgestelde transaksie' wat hipoteties is of nie ernstig oorweeg word nie;
(vi)        'n aangeleentheid wat deur SAID opgelos kan word deur 'n aanwysing kragtens die Vierde Bylae by die Inkomstebelastingwet uit te reik;
(vii)        of   'n   persoon   'n   onafhanklike   kontrakteur,   arbeidsmakelaar   of    15
persoonlike diensverskaffer is; of
(viii)        'n aangeleentheid wat vir akademiese redes ingedien is;
(b)        handel met—
(i)       'n beuselagtige of kwelsugtige aangeleentheid;
(ii)        alternatiewe handelwyses deur die 'aansoeker' of 'n 'lid van 'n klas' wat     20
nie ernstig oorweeg word nie;
(iii)        'n aangeleentheid wat dieselfde is as of wesenlik soortgelyk is aan 'n aangeleentheid wat—
(aa) tans voor SAID is met betrekking tot 'n oudit, ondersoek of ander verrigting waarby die 'aansoeker' of 'n 'lid van 'n klas' of 'n                                             25
verbonde persoon met betrekking tot die 'aansoeker' of 'n 'lid van 'n klas' betrokke is;
(bb) die onderwerp is van 'n beleidsdokument of konsepwetgewing wat gepubliseer is; of
(cc) onderhewig is aan geskilbeslegting kragtens Hoofstuk 9;                       30
(c)        die  toepassing  of  vertolking  van  'n  algemene  of  spesifieke  teenver- mydingsbepaling of -leerstelling behels.
(d)        'n aangeleentheid behels—
(i)       wat van 'n feitelike aard is;
(ii)        waarvan die oplossing sou afhang van die veronderstellings wat gemaak    35
moet word met betrekking tot 'n toekomstige gebeurtenis of ander aangeleenthede wat nie redelikerwys op die tydstip van die 'aansoek' bepaal kan word nie;
(iii)        wat meer toepaslik hanteer kan word deur die bevoegde gesag van die partye tot 'n ooreenkoms vir die vermyding van dubbelbelasting;                                                                   40
(iv)        waar die belastinghantering van die 'aansoeker' afhanklik is van die belastinghantering van 'n ander party tot die 'voorgestelde transaksie' wie nie vir 'n beslissing aansoek gedoen het nie;
(v)       ten opsigte van 'n 'transaksie' wat deel is van 'n ander 'transaksie' wat betrekking het op die aangeleentheid, waarvan die besonderhede nie                                             45
geopenbaar is nie; of
(vi)        wat dieselfde of wesenlik soortgelyk is aan 'n aangeleentheid waaroor die 'aansoeker' reeds 'n ongunstige beslissing ontvang het;
(e)        'n aangeleentheid behels waarvan die oplossing uitermatig tydrowend of hulpbron intensief sou wees; of                                                                                                                                        50
(f)         SAID versoek om te beslis oor die wese van 'n 'transaksie' en die vorm daarvan te verontagsaam.
(2)    Die Kommissaris kan by wyse van openbare kennisgewing 'n lys van verdere oorwegings publiseer ten opsigte waarvan die Kommissaris 'n 'aansoek' kan afkeur.
(3)     Indien SAID verdere inligting ten opsigte van 'n 'aansoek' versoek en die     55
'aansoeker' versuim of weier om die inligting te verskaf, kan SAID die 'aansoek' afkeur sonder 'n terugbetaling of korting van enige fooie kragtens artikel 81 gehef.

 

 
 
 

Fees for advance rulings

 
81.   (1) In order to defray the cost of the 'advance ruling' system, the Commissioner may by public notice prescribe fees for the issuance of a 'binding private ruling' or 'binding class ruling', including—
(a)        an 'application' fee; and                                                                                                  5
(b)        a cost recovery fee.
(2)   Following the acceptance of an 'application' SARS must, if requested, provide the 'applicant' with an estimate of the cost recovery fee anticipated in connection with the 'application' and must notify the 'applicant' if it subsequently appears that this estimate may be exceeded.                                                      10
(3)    The fees imposed under this section constitute fees imposed by SARS within the meaning of section 5(1)(h) of the SARS Act, and constitute funds of SARS within the meaning of section 24 of that Act.
(4)     If there is more than one 'applicant' for a ruling in respect of a 'proposed transaction' SARS may, upon request by the 'applicants', impose a single prescribed fee                                               15
in respect of the 'application'.

Binding effect of advance rulings

82.   (1) If an 'advance ruling' applies to a person in accordance with section 83, then SARS must interpret or apply the applicable tax Act to the person in accordance with the ruling.                                           20
(2)    An 'advance ruling' does not have 'binding effect' upon SARS in respect of a person unless it applies to the person in accordance with section 83.
(3)   A 'binding general ruling' may be cited by SARS or a person in any proceedings, including court proceedings.
(4)     A 'binding private ruling' or 'binding class ruling' may not be cited in any       25
proceeding,  including  court  proceedings,  other  than  a  proceeding  involving  an 'applicant' or a 'class member', as the case may be.
(5)   A publication or other written statement issued by SARS does not have 'binding effect' unless it is an 'advance ruling'.

Applicability of advance rulings                                                                                                 30

83.   A 'binding private ruling' or 'binding class ruling' applies to a person only if—
(a)        the provision or provisions of the Act at issue are the subject of the 'advance ruling';
(b)        the person's set of facts or 'transaction' are the same as the particular set of facts or 'transaction' specified in the ruling;                                                                                                    35
(c)        the person's set of facts or 'transaction' falls entirely within the effective period of the ruling;
(d)        any assumptions made or conditions imposed by SARS in connection with the validity of the ruling have been satisfied or carried out;
(e)        in the case of a 'binding private ruling', the person is an 'applicant' identified  40
in the ruling; and
(f)         in the case of a 'binding class ruling', the person is a 'class member' identified in the ruling.
 

Rulings rendered void

 
84.   (1) A 'binding private ruling' or 'binding class ruling' is void ab initio if—                  45
(a)        the 'proposed transaction' as described in the ruling is materially different from the 'transaction' actually carried out;
(b)        there is fraud, misrepresentation or non-disclosure of a material fact; or
(c)        an assumption made or condition imposed by SARS is not satisfied or carried
out.                                                                                                                                      50
(2) For purposes of this section, a fact described in subsection (1) is considered material if it would have resulted in a different ruling had SARS been aware of it when the original ruling was made.

 

 
 
 

Fooie vir voorafbeslissings

 
81.    (1) Ten einde die koste van die 'voorafbeslissings'-stelsel te dek, kan die Kommissaris, by wyse van openbare kennisgewing, fooie voorskryf vir die uitreik van 'n 'bindende privaatbeslissing' of 'bindende klasbeslissing', insluitend—
(a)        'n aansoekfooi; en                                                                                                            5
(b)        'n kosteverhalingsfooi.
(2)   Na aanvaarding van 'n 'aansoek', moet SAID, indien versoek, die 'aansoeker' van 'n beraming van die verwagte kosteverhalingsfooi met betrekking tot die 'aansoek' voorsien en moet die 'aansoeker' in kennis stel indien dit daarna blyk dat die beraming
oorskry sal word.                                                                                                                               10
(3)    Die fooie kragtens hierdie artikel gehef maak fooie uit wat deur SAID opgelê word ooreenkomstig artikel 5(1)(h) van die SAID-Wet, en maak deel uit van fondse van SAID ooreenkomstig artikel 24 van daardie Wet.
(4)      Indien  daar  meer  as  een  'aansoeker' vir  'n  beslissing  ten  opsigte  van  'n 'voorgestelde transaksie' is, kan SAID, indien deur die 'aansoekers' versoek, 'n enkele                                                      15
voorgeskrewe fooi ten opsigte van die 'aansoek' hef.

Bindende effek van voorafbeslissings

82.    (1) Indien 'n 'voorafbeslissing' ooreenkomstig artikel 83 op 'n persoon van toepassing is, moet SAID die toepaslike Belastingwet op daardie persoon vertolk of toepas ooreenkomstig die beslissing.            20
(2)    'n 'Voorafbeslissing' het nie 'bindende effek' op SAID ten opsigte van 'n persoon nie tensy dit op die persoon van toepassing is ooreenkomstig artikel 83.
(3)     'n 'Bindende algemene beslissing' kan deur SAID of 'n persoon in enige verrigtinge, ingesluit hofverrigtinge, aangehaal word.
(4)    'n 'Bindende privaatbeslissing' of 'bindende klasbeslissing' mag nie aangehaal   25
word in enige verrigting nie, ingesluit hofverrigtinge, andersins as 'n verrigting wat met 'n 'aansoeker' of 'n 'lid van 'n klas', na gelang van die geval, verband hou.
(5)   'n Publikasie of ander skriftelike verklaring deur SAID uitgereik het nie 'bindende effek' nie, tensy dit 'n 'voorafbeslissing' is.

Toepassing van voorafbeslissings                                                                                              30

83.     'n 'Bindende privaatbeslissing' of 'bindende klasbeslissing' is slegs van toepassing op 'n persoon indien—
(a)        die betrokke bepaling of bepalings van die Wet die onderwerp van die 'voorafbeslissing' is;
(b)        die stel feite of die 'transaksie'van die persoon dieselfde is as die bepaalde stel    35
feite of 'transaksie' wat in die beslissing vermeld word;
(c)        die persoon se stel feite of 'transaksie' in geheel binne die effektiewe tydperk van die beslissing val;
(d)        enige  veronderstellings  gemaak  of  voorwaardes  opgelê  deur  SAID  met betrekking tot die geldigheid van die beslissing nagekom of uitgevoer is;                                                               40
(e)        in die geval van 'n 'bindende privaatbeslissing', die persoon 'n 'aansoeker' geïdentifiseer in die beslissing is; en
(f)         in die geval van 'n 'bindende klasbeslissing', die persoon 'n 'lid van 'n klas' geïdentifiseer in die beslissing is.

Beslissings nietig gemaak                                                                                                             45

84.   (1) 'n 'Bindende privaatbeslissing' of 'bindende klasbeslissing' is ab initio nietig indien—
(a)        die 'voorgestelde transaksie' in die beslissing beskryf wesenlik verskil van die 'transaksie' werklik uitgevoer;
(b)        daar bedrog, wanvoorstelling of nie-openbaring van 'n wesenlike feit is; of       50
(c)        'n veronderstelling of voorwaarde vereis deur SAID nie aan voldoen of uitgevoer is nie.
(2) By die toepassing van hierdie artikel word 'n feit beskryf in subartikel (1) geag wesenlik te wees indien dit tot 'n verskillende beslissing sou gelei het as SAID daarvan bewus was toe die oorspronklike beslissing gegee is.      55

 

Subsequent changes in tax law

 
85.    (1) Despite any provision to the contrary contained in a tax Act, an 'advance ruling' ceases to be effective if—
(a)        a provision of the tax Act that was the subject of the 'advance ruling' is repealed or amended in a manner that materially affects the 'advance ruling',                                                 5 in which case the 'advance ruling' will cease to be effective from the date that
the repeal or amendment is effective; or
(b)        a court overturns or modifies an interpretation of the tax Act on which the 'advance ruling' is based, in which case the 'advance ruling' will cease to be effective from the date of judgment unless—        10
(i)       the decision is under appeal;
(ii)        the decision is fact-specific and the general interpretation upon which the 'advance ruling' was based is unaffected; or
(iii)        the reference to the interpretation upon which the 'advance ruling' was based was obiter dicta.                                                                                                                                   15
(2) An 'advance ruling' ceases to be effective upon the occurrence of any of the circumstances described in subsection (1), whether or not SARS publishes a notice of withdrawal or modification.
 

Withdrawal or modification of advance rulings

 
86.   (1) SARS may withdraw or modify an 'advance ruling' at any time.                          20
(2)   If the 'advance ruling' is a 'binding private ruling' or 'binding class ruling', SARS must first provide the 'applicant' with notice of the proposed withdrawal or modification and a reasonable opportunity to object to the decision.
(3)    SARS must specify the date the decision to withdraw or modify the 'advance ruling' becomes effective, which date may not be earlier than the date—                                                                           25
(a)        the  decision  is  delivered  to  an  'applicant',  unless  the  circumstances  in subsection (4) apply; or
(b)        in the case of a 'binding general ruling', the decision is published.
(4)     SARS may withdraw or modify a 'binding private ruling' or a 'binding class ruling' retrospectively if the ruling was made in error and if—                                                                                                   30
(a)        the 'applicant' or 'class member' has not yet commenced the 'proposed transaction' or has not yet incurred significant costs in respect of the arrangement;
(b)        a person other than the 'applicant' or 'class member' will suffer significant tax disadvantage if the ruling is not withdrawn or modified retrospectively and the                                                    35
'applicant' will  suffer  comparatively  less  if  the  ruling  is  withdrawn  or modified retrospectively; or
(c)        the effect of the ruling will materially erode the South African tax base and it is in the public interest to withdraw or modify the ruling retrospectively.
 

Publication of advance rulings                                                                                                    40

 
87.   (1) A person applying for a 'binding private ruling' or 'binding class ruling' must consent to the publication of the ruling in accordance with this section.
(2)   A 'binding private ruling' or 'binding class ruling' must be published by SARS for general information in the manner and in the form that the Commissioner may prescribe,
but without revealing the identity of an 'applicant', 'class member' or other person  45
identified or referred to in the ruling.
(3)    Prior to publication, SARS must provide the 'applicant' with a draft copy of the edited ruling for review and comment.
(4)    SARS must consider, prior to publication, any comments and proposed edits and deletions submitted by the 'applicant', but is not required to accept them.                                                                           50

 

 
 
 

Latere veranderinge in belastingreg

 
85.    (1) Ondanks enige bepaling tot die teendeel bevat in 'n Belastingwet, is 'n 'voorafbeslissing' nie langer van krag nie indien—
(a)        'n  bepaling  van  die  Belastingwet  wat  die  onderwerp  van  die  'voor- afbeslissing'  was,  herroep  of  op  'n  manier  gewysig  word  wat  die                                                             5 'voorafbeslissing' wesenlik raak, in welke geval die 'voorafbeslissing' ophou
om van krag te wees vanaf die datum waarop die herroeping of wysiging in werking tree; of
(b)        'n hof 'n vertolking van die Belastingwet waarop die 'voorafbeslissing' gebaseer is, omkeer of wysig, in welke geval die 'voorafbeslissing' ophou om  10 van krag te wees vanaf die datum van die uitspraak, tensy—
(i)       die uitspraak onder appèl is;
(ii)        die uitspraak feite-spesifiek is en die algemene vertolking waarop die 'voorafbeslissing' gebaseer is, onaangeraak bly; of
(iii)        die verwysing na die vertolking waarop die 'voorafbeslissing' gebaseer,  15
obiter dicta was.
(2) 'n 'Voorafbeslissing' hou op om van krag te wees wanneer enige van die omstandighede in subartikel (1) beskryf voorkom, ongeag of SAID 'n kennisgewing van terugtrekking of wysiging publiseer al dan nie.

Terugtrekking of wysiging van voorafbeslissings                                                                 20

86.   (1) SAID kan 'n 'voorafbeslissing' op enige tydstip terugtrek of wysig.
(2)      Indien die 'voorafbeslissing' 'n 'bindende privaatbeslissing' of 'bindende klasbeslissing' is, moet SAID eers aan die 'aansoeker' kennis gee van die voorgestelde terugtrekking of wysiging en 'n redelike geleentheid gee om teen die besluit beswaar
aan te teken.                                                                                                                                      25
(3)   SAID moet die datum waarop die besluit om die 'voorafbeslissing' terug te trek of te wysig in werking tree aandui, welke datum nie vroeër mag wees as—
(a)        die datum waarop die besluit aan die 'aansoeker' gelewer word, tensy die omstandighede in subartikel (4) van toepassing is; of
(b)        in die geval van 'n 'bindende algemene beslissing', die datum waarop die     30
belissing gepubliseer word.
(4)      SAID kan 'n 'bindende privaatbeslissing' of 'n 'bindende klasbeslissing' terugwerkend terugtrek of wysig indien die beslissing verkeerdelik gemaak is en indien—
(a)        die 'aansoeker' of 'lid van 'n klas' nog nie met die 'voorgestelde transaksie'     35
begin  het  nie  of  nog  nie  noemenswaardige  kostes  ten  opsigte  van  die transaksie aangegaan het nie;
(b)        'n  persoon  anders  as  die  'aansoeker'  of  'lid  van  'n  klas'  aansienlike belastingnadeel sal ervaar indien die beslissing nie terugwerkend teruggetrek
of gewysig word nie en die 'aansoeker' in vergelyking minder sal ly indien die       40
beslissing met terugwerkende krag teruggetrek of gewysig word; of
(c)        die uitwerking van die beslissing die Suid-Afrikaanse belastingbasis wesenlik sal erodeer en dit in die openbare belang is om die beslissing terugwerkend terug te trek of te wysig.

Publikasie van voorafbeslissings                                                                                                45

87.  (1) 'n Persoon wat vir 'n 'bindende privaatbeslissing' of 'bindende klasbeslissing' aansoek doen moet toestem tot die publikasie van die beslissing ooreenkomstig hierdie artikel.
(2)    'n 'Bindende privaatbeslissing' of 'bindende klasbeslissing' moet deur SAID vir algemene inligting gepubliseer word op die wyse en in die vorm wat die Kommissaris                                                             50
voorskryf, maar wat nie die identiteit openbaar van 'n 'aansoeker' of 'lid van 'n klas' of ander persoon in die beslissing geïdentifiseer of bedoel nie.
(3)      Voor publikasie moet SAID die 'aansoeker' van 'n konsepafskrif van die gewysigde beslissing voorsien vir oorweging en kommentaar.
(4)    SAID moet voor publikasie enige kommentaar en voorgestelde veranderings en    55
skrappings deur die 'aansoeker' verskaf, oorweeg, maar is nie verplig om dit te aanvaar nie.

 

 
 
 
(5)   An 'applicant' for a 'binding class ruling' may consent in writing to the inclusion of information identifying it or the 'proposed transaction' in order to facilitate communication with the 'class members'.
(6)   The application or interpretation of the relevant tax Act to a 'transaction' does not constitute information that may reveal the identity of an 'applicant', 'class member' or                                                     5 other person identified or referred to in the ruling.
(7)    SARS must treat the publication of the withdrawal or modification of a 'binding private ruling' or 'binding class ruling' in the same manner and subject to the same requirements as the publication of the original ruling.
(8)    Subsection (2) does not—                                                                                                     10
(a)        require the publication of a ruling that is materially the same as a ruling already published; or
(b)        apply to a ruling that has been withdrawn before SARS has had occasion to publish it.
(9)   If an 'advance ruling'has been published, notice of the withdrawal or modification  15
thereof must be published in the manner and media as the Commissioner may deem appropriate.
 

Non-binding private opinions

 
88.   (1) A 'non-binding private opinion' does not have 'binding effect' upon SARS.
(2) A 'non-binding private opinion' may not be cited in any proceedings including    20
court proceedings, other than proceedings involving the person to whom the opinion was issued.
 

Binding general rulings

 
89.  (1) A senior SARS official may issue a 'binding general ruling' that is effective for either—           25
(a)        a particular tax period or other definite period; or
(b)        an indefinite period.
(2)   A 'binding general ruling' must state—
(a)        that it is a 'binding general ruling' made under this section;
(b)        the provisions of a tax Act which are the subject of the 'binding general    30
ruling'; and
(c)        either—
(i)       the tax period or other definite period for which it applies; or
(ii)        in the case of a 'binding general ruling' for an indefinite period, that it is
for an indefinite period and the date or tax period from which it applies.  35
(3)    A 'binding general ruling' may be issued as an interpretation note or in another form and may be issued in the manner that the Commissioner prescribes.
(4)    A publication or other written statement does not constitute and may not be considered or treated as a 'binding general ruling' unless it contains the information prescribed by subsection (2).  40
 

Procedures and guidelines for advance rulings

 
90.   The Commissioner may issue procedures and guidelines, in the form of 'binding general rulings', for implementation and operation of the 'advance ruling' system.
 

CHAPTER 8

 
ASSESSMENTS                                                                      45
 

Original assessments

 
91.   (1) If a tax Act requires a taxpayer to submit a return which does not incorporate a determination of the amount of a tax liability, SARS must make an original assessment

 

 
 
 
(5)     'n 'Aansoeker' om 'n 'bindende klasbeslissing' kan skriftelik toestem tot die insluiting van inligting wat dit of die 'voorgestelde transaksie' identifiseer ten einde kommunikasie met die 'lede van 'n klas' te bevorder.
(6)    Die toepassing of vertolking van die tersaaklike Belastingwet ten opsigte van 'n 'transaksie' maak nie inligting uit wat die identiteit van 'n 'aansoeker', 'lid van 'n klas'                                                              5 of ander persoon in die beslissing geïdentifiseer of bedoel, openbaar nie.
(7)    SAID moet die publikasie van die terugtrekking of wysiging van 'n 'bindende privaatbeslissing' of 'bindende klasbeslissing' op dieselfde wyse en onderhewig aan dieselfde vereistes as die publikasie van die oorspronklike beslissing hanteer.
(8)    Subartikel (2)—                                                                                                                      10
(a)        vereis nie die publikasie van 'n beslissing wat wesenlik dieselfde is as 'n beslissing wat reeds gepubliseer is nie; of
(b)        is nie van toepassing op 'n beslissing wat teruggetrek is voordat SAID 'n geleentheid gehad het om dit te publiseer nie.
(9)       Indien  'n  'voorafbeslissing'  gepubliseer  is,  moet  kennisgewing  van  die       15
terugtrekking of wysiging daarvan gepubliseer word op die wyse en in die media, wat die Kommissaris toepaslik ag.
 

Nie-bindende privaatmenings

 
88.   (1) 'n 'Nie-bindende privaatmening' het nie 'bindende effek' op SAID nie.
(2)  'n  'Nie-bindende  privaatmening' mag  nie  in  enige  verrigtinge,  insluitende         20
hofverrigtinge, aangehaal word nie behalwe in verrigtinge waarby die persoon aan wie die mening uitgereik is, betrek word.
 

Bindende algemene beslissings

 
89.   (1) 'n Senior SAID-amptenaar kan 'n 'bindende algemene beslissing' uitreik wat geldig is vir—              25
(a)        'n bepaalde belastingtydperk of ander bepaalde tydperk; of
(b)        'n onbepaalde tydperk.
(2)    'n 'Bindende algemene beslissing' moet—
(a)        meld dat dit 'n 'bindende algemene beslissing' is wat kragtens hierdie artikel uitgereik is;  30
(b)        die  bepalings  van  'n  Belastingwet  vermeld  wat  die  onderwerp  van  die 'bindende algemene beslissing' is; en
(c)        óf—
(i)       die belastingtydperk of ander bepaalde tydperk vermeld ten opsigte waarvan dit van toepassing is; óf                                                                                                                          35
(ii)        in die geval van 'n 'bindende algemene beslissing' vir 'n onbepaalde tydperk, meld dat dit vir 'n onbepaalde tydperk geld en die datum of belastingtydperk van wanneer af dit van toepassing is.
(3)   'n 'Bindende algemene beslissing' kan uitgereik word as 'n interpretasienota of in
'n ander vorm en kan uitgereik word op die wyse deur die Kommissaris voorgeskryf.       40
(4)      'n Publikasie of ander skriftelike verklaring is nie 'n 'bindende algemene beslissing' nie en mag nie beskou of behandel word as 'n 'bindende algemene beslissing' nie, tensy dit die inligting bevat in subartikel (2) voorgeskryf.
 

Prosedures en riglyne vir voorafbeslissings

 
90.   Die Kommissaris kan prosedures en riglyne, in die vorm van 'bindende algemene      45
beslissings' uitreik, vir die implementering en werking van die 'voorafbeslissing'- stelsel.
 

HOOFSTUK 8 AANSLAE

Oorspronklike aanslae                                                                                                                   50
 
91.   (1) Indien 'n Belastingwet vereis dat 'n belastingpligtige 'n opgawe moet indien, wat nie die vasstelling van die bedrag van 'n belastingaanspreeklikheid bevat nie, moet SAID 'n oorspronklike aanslag maak gebaseer op die opgawe ingedien deur die

 

 
 
 
based on the return submitted by the taxpayer or other information available or obtained in respect of the taxpayer.
(2)      If  a  tax Act  requires  a  taxpayer  to  submit  a  return  which  incorporates  a determination of the amount of a tax liability, the submission of the return is an original
self-assessment of the tax liability.                                                                                                  5
(3)    If a tax Act requires a taxpayer to make a determination of the amount of a tax liability and no return is required, the payment of the amount of tax due is an original assessment.
(4)    If a taxpayer does not or is not required to submit a return, SARS may make an assessment based on an estimate under section 95 if that taxpayer fails to pay the tax                                           10
required under a tax Act.
(5)    If a tax Act requires a taxpayer to submit a return—
(a)        the making of an assessment under subsection (4) does not detract from the obligation to submit a return; and
(b)        the taxpayer in respect of whom the assessment has been issued may, within  15
the period described in section 104, request SARS to issue a reduced assessment or additional assessment by submitting a complete and correct return.
 

Additional assessments

 
92.   If at any time SARS is satisfied that an assessment does not reflect the correct 20
application of a tax Act to the prejudice of SARS or the fiscus, SARS must make an additional assessment to correct the prejudice.
 

Reduced assessments

 
93.   (1) SARS may make a reduced assessment if—
(a)        the taxpayer successfully disputed the assessment under Chapter 9;                  25
(b)        necessary to give effect to a settlement under section 149;
(c)        necessary to give effect to a judgment pursuant to an appeal under Part E of Chapter 9 and there is no right of further appeal; or
(d)        SARS is satisfied that there is an error in the assessment as a result of an undisputed error by—                                                                                                                                            30
(i)       SARS; or
(ii)        the taxpayer in a return.
(2) SARS may reduce an assessment despite the fact that no objection has been lodged or appeal noted.
 

Jeopardy assessments                                                                                                                     35

 
94.   (1) SARS may make a jeopardy assessment in advance of the date on which the return is normally due, if the Commissioner is satisfied that it is required to secure the collection of tax that would otherwise be in jeopardy.
(2)     In addition to any rights under Chapter 9, a review application against an assessment made under this section may be made to the High Court on the grounds                                                        40
that—
(a)        its amount is excessive; or
(b)        circumstances that justify a jeopardy assessment do not exist.
(3)    In proceedings under subsection (2), SARS bears the burden of proving that the making of the jeopardy assessment is reasonable under the circumstances.                                                                   45
 

Estimation of assessments

 
95.    (1) SARS may make an original, additional, reduced or jeopardy assessment based in whole or in part on an estimate if the taxpayer—
(a)        fails to submit a return as required; or
(b)        submits a return or information that is incorrect or inadequate.                            50
(2) SARS must make the estimate based on information readily available to it.

 

 
 
 
belastingpligtige of ander inligting beskikbaar of verkry ten opsigte van die belasting- pligtige.
(2)    Indien 'n Belastingwet vereis dat 'n belastingpligtige 'n opgawe moet indien, wat 'n vasstelling van die bedrag van 'n belastingaanspreeklikheid bevat, is die indien van
die opgawe 'n oorspronklike selfaanslag van die belastingaanspreeklikheid.                         5
(3)    Indien 'n Belastingwet vereis dat 'n belastingpligtige 'n vasstelling moet maak van die bedrag van 'n belastingaanspreeklikheid en geen opgawe word vereis nie, is die betaling van die bedrag belasting verskuldig 'n oorspronklike aanslag.
(4)     Indien 'n belastingpligtige nie 'n opgawe indien of indien daar nie van 'n belastingpligtig vereis word om 'n opgawe in te dien nie, kan SAID 'n aanslag maak                                                     10
gebaseer op 'n beraming kragtens artikel 95 indien daardie belastingpligtige versuim om die belasting kragtens 'n Belastingwet vereis, te betaal.
(5)    Indien 'n Belastingwet van 'n belastingpligte vereis om 'n opgawe in te dien—
(a)        doen die maak van 'n aanslag kragtens subartikel (4) nie afbreuk aan die verpligting om 'n opgawe in te dien nie; en                                                                                                              15
(b)        mag die belastingpligtige ten opsigte van wie die aanslag uitgereik is, binne die tydperk in artikel 104 beskryf, SAID versoek om 'n verminderde aanslag of addisionele aanslag uit te reik deur 'n volledige en korrekte opgawe in te dien.

Addisionele aanslae                                                                                                                        20

92.   Indien SAID op enige tydstip oortuig is dat 'n aanslag nie die korrekte toepassing van 'n Belastingwet weerspieël nie, tot die nadeel van SAID of die fiskus, moet SAID 'n addisionele aanslag maak ten einde die benadeling reg te stel.

Verminderde aanslae

93.   (1) SAID kan 'n vermindere aanslag maak indien—                                                     25
(a)        die belastingpligtige die aanslag suksesvol betwis het kragtens Hoofstuk 9;
(b)        dit noodsaaklik is om uitvoering te gee aan 'n skikking kragtens artikel 149;
(c)        dit noodsaaklik is om uitvoering te gee aan 'n hofuitspraak ooreenkomstig 'n appèl kragtens Deel E van Hoofstuk 9 en daar geen reg tot verdere appèl bestaan nie; of                       30
(d)        SAID oortuig is dat daar 'n fout in die aanslag is as gevolg van'n onbetwiste fout deur—
(i)       SAID; of
(ii)        die belastingpligtige in 'n opgawe.
(2) SAID kan 'n aanslag verminder ongeag die feit dat geen beswaar ingedien of     35
appèl aangeteken is nie.
 

Risiko-aanslae

 
94.    (1) SAID kan 'n risiko-aanslag maak, voor die datum waarop die opgawe normaalweg ingedien moet word, indien die Kommissaris oortuig is dat dit nodig is om
die invordering van belasting te verseker, wat andersins aan risiko onderworpe sou   40
wees.
(2)   Bykomend tot enige regte kragtens Hoofstuk 9, kan 'n hersieningsaansoek teen 'n aanslag ingevolge hierdie artikel gemaak na die Hoë Hof gebring word op die gronde dat—
(a)        die bedrag buitensporig is; of                                                                                        45
(b)        omstandighede wat 'n risiko-aanslag regverdig nie bestaan nie.
(3)    In gedinge kragtens subartikel (2) dra SAID die bewyslas om te bewys dat die maak van die risiko-aanslag onder die omstandighede redelik is.
 

Beraming van aanslae

 
95.    (1) SAID kan 'n oorspronklike, addisionele, verminderede of risiko-aanslag      50
maak, geheel of gedeeltelik gebaseer op 'n beraming, indien die belastingpligtige—
(a)        versuim om 'n opgawe soos vereis, in te dien; of
(b)        'n opgawe of inligting indien wat verkeerd of onvoldoende is.
(2)    SAID moet die beraming baseer op inligting wat geredelik beskikbaar is.

 

 
 
 
(3)    If the taxpayer is unable to submit an accurate return, a senior SARS official may agree in writing with the taxpayer as to the amount of tax chargeable and issue an assessment accordingly, which assessment is not subject to objection or appeal.
 

Notice of assessment

 
96.   (1) SARS must issue to the taxpayer assessed a notice of the assessment made by   5 SARS stating—
(a)        the name of the taxpayer;
(b)        the taxpayer's taxpayer reference number, or if one has not been allocated, any other form of identification;
(c)        the date of the assessment;                                                                                           10
(d)        the amount of the assessment;
(e)        the tax period in relation to which the assessment is made;
(f)         the date for paying the amount assessed; and
(g)        a summary of the procedures for lodging an objection to the assessment.
(2)   In addition to the information provided in terms of subsection (1) SARS must give    15
the person assessed—
(a)        in the case of an assessment described in section 95 or an assessment that is not fully based on a return submitted by the taxpayer, a statement of the grounds for the assessment; and
(b)        in the case of a jeopardy assessment, the grounds for believing that the tax 20
would otherwise be in jeopardy.
 

Recording of assessments

 
97.   (1) The particulars of an assessment and the amount of tax payable thereon must be recorded and kept by SARS.
(2)    A notice of assessment issued by SARS is regarded as made by a SARS official     25
authorised to do so or duly issued by SARS, until proven to the contrary.
(3)    The record of an assessment is not open to public inspection.
(4)    The record of an assessment, whether in electronic format or otherwise, may be destroyed by SARS after five years from the date of assessment or the expiration of a further period that may be required by the Auditor-General.                                                                                                                                               30
 

Withdrawal of assessments

 
98.   (1) SARS may, despite the fact that no objection has been lodged or appeal noted, withdraw an assessment which—
(a)        was issued to the incorrect taxpayer;
(b)        was issued in respect of the incorrect tax period; or                                                 35
(c)        was issued as a result of an incorrect payment allocation.
(2)   An assessment withdrawn under this section is regarded not to have been issued.
 

Period of limitations for issuance of assessments

 
99.   (1) SARS may not make an assessment in terms of this Chapter—
(a)        three years after the date of assessment of an original assessment by SARS;    40
(b)        in the case of self-assessment for which a return is required, five years after the date of assessment of an original assessment—
(i)       by way of self-assessment by the taxpayer; or
(ii)        if no return is received, by SARS;
(c)        in the case of a self-assessment for which no return is required, after the   45
expiration of five years from the—
(i)       date of the last payment of the tax for the tax period; or
(ii)        effective date, if no payment was made in respect of the tax for the tax period;

 

(2)    Indien die belastingpligtige nie in staat is om 'n korrekte opgawe in te dien nie, kan 'n senior SAID-amptenaar skriftelik met die belastingpligtige ooreenkom oor die bedrag belasting wat gehef word en 'n aanslag dienooreenkomstig uitreik, welke aanslag nie aan beswaar of appèl onderhewig is nie.
 

Kennisgewing van aanslag                                                                                                              5

96.   (1) SAID moet aan 'n aangeslane belastingpligtige 'n kennisgewing uitreik van die aanslag deur SAID gemaak, wat—
(a)        die naam van die belastingpligtige meld;
(b)        die belastingpligtige se belastingpligtige-verwysingsnommer, of indien 'n nommer nie toegeken is nie, enige ander vorm van identifikasie meld;                                                                  10
(c)        die datum van die aanslag meld;
(d)        die bedrag van die aanslag meld;
(e)        die belastingtydperk meld met betrekking waartoe die aanslag gemaak is;
(f)         die datum vir betaling van die bedrag aangeslaan meld; en
(g)        'n opsomming meld van die prosedures vir die aanteken van 'n beswaar teen  15
die aanslag.
(2)    Bykomend tot die inligting ingevolge subartikel (1) verskaf moet SAID aan die aangeslane persoon gee—
(a)        in die geval van 'n aanslag in artikel 95 beskryf of 'n aanslag wat nie geheel
en al op 'n opgawe deur die belastingpligtige ingedien, gebaseer is nie, 'n        20
uiteensetting van die gronde vir die aanslag verskaf; en
(b)        in die geval van 'n risiko-aanslag, die gronde verskaf waarop die oortuiging dat die belasting andersins aan risiko onderworpe sou wees, gebaseer is.
 

Rekordhouding van aanslae

 
97.   (1) Die besonderhede van 'n aanslag en die bedrag belasting ingevolge daarvan     25
betaalbaar moet deur SAID opgeteken en bewaar word.
(2)     'n Kennisgewing van aanslag deur SAID uitgereik, word beskou as deur 'n SAID-amptenaar behoorlik gemagtig daartoe gemaak te gewees het of behoorlik deur SAID uitgereik, totdat die teendeel bewys word.
(3)    Die rekord van 'n aanslag is nie oop vir openbare insae nie.                                         30
(4)    Die rekord van 'n aanslag, hetsy in elektroniese formaat of andersins, kan deur SAID na vyf jaar vanaf die datum van aanslag of die verstryking van 'n verdere tydperk soos deur die Ouditeur-generaal vereis word, vernietig word.
 

Terugtrekking van aanslae

 
98.   (1) SAID kan, ondanks die feit dat geen beswaar ingedien of appèl aangeteken is  35
nie, 'n aanslag terugtrek, wat—
(a)        aan die verkeerde belastingpligtige uitgereik is;
(b)        ten opsigte van die verkeerde belastingtydperk uitgereik is; of
(c)        uitgereik is as gevolg van 'n foutiewe betalingstoedeling.
(2) 'n Aanslag wat kragtens hierdie artikel teruggetrek is, word beskou as nie      40
uitgereik te wees nie.
 

Tydperk van beperking op uitreik van aanslae

 
99.   (1) SAID mag nie 'n aanslag ingevolge hierdie Hoofstuk maak nie—
(a)        na drie jaar na die datum van aanslag van 'n oorspronklike aanslag deur SAID;
(b)        in die geval van selfaanslag waarvoor 'n opgawe vereis word, na vyf jaar na   45
die datum van aanslag van 'n oorspronklike aanslag—
(i)       by wyse van selfaanslag deur die belastingpligtige; of
(ii)        indien geen opgawe ontvang word nie, deur SAID;
(c)        in die geval van 'n selfaanslag waarvoor geen opgawe vereis word nie, na verstryking van vyf jaar vanaf die—                                                                                                                      50
(i)       datum van die laaste betaling van die belasting vir die belastingtydperk; of
(ii)        effektiewe datum, indien geen betaling ten opsigte van die belasting vir die belastingtydperk gemaak is nie;

 

 
 
 
(d)        in the case of—
(i)       an additional assessment if the—
(aa) amount which should have been assessed to tax under the preceding assessment was, in accordance with the practice generally prevail-
ing at the date of assessment, not assessed to tax; or                              5
(bb) full amount of tax which should have been assessed under the preceding assessment was, in accordance with the practice, not assessed;
(ii)        a  reduced  assessment,  if  the  preceding  assessment  was  made  in accordance with the practice generally prevailing at the date of that                                          10
assessment; or
(iii)        a tax for which no return is required, if the payment was made in accordance with the practice generally prevailing at the date of that payment; or
(e)        in respect of a dispute that has been resolved under Chapter 9.                            15
(2)    Subsection (1) does not apply to the extent that—
(a)        in the case of assessment by SARS, the fact that the full amount of tax chargeable was not assessed, was due to—
(i)       fraud;
(ii)        misrepresentation; or                                                                                              20
(iii)        non-disclosure of material facts;
(b)        in the case of self-assessment, the fact that the full amount of tax chargeable was not assessed, was due to—
(i)       fraud;
(ii)        intentional or negligent misrepresentation;                                                        25
(iii)        intentional or negligent non-disclosure of material facts; or
(iv)        the failure to submit a return or, if no return is required, the failure to make the required payment of tax;
(c)        SARS and the taxpayer so agree prior to the expiry of the limitations period;
or                                                                                                                                         30
(d)        it is necessary to give effect to—
(i)       the resolution of a dispute under Chapter 9; or
(ii)        a judgment pursuant to an appeal under Part E of Chapter 9 and there is no right of further appeal.
 

Finality of assessment or decision                                                                                               35

 
100.   (1) An assessment or a decision referred to in section 104(2) is final if, in relation to the assessment or decision—
(a)        it is an assessment described—
(i)       in section 95(1) and no return described in section 91(5)(b) has been received by SARS; or                                                                                                                                   40
(ii)        in section 95(3);
(b)        no objection has been made, or an objection has been withdrawn;
(c)        after decision of an objection, no notice of appeal has been filed;
(d)        the dispute has been settled under Part F of Chapter 9;
(e)        an appeal has been determined by the tax board and there is no referral to the  45
tax court under section 115;
(f)         an appeal has been determined by the tax court and there is no right of further appeal; or
(g)        an appeal has been determined by a higher court and there is no right of further appeal.        50
(2)   Subsection (1) does not prevent SARS from making an additional assessment, but in respect of an amount of tax that has been dealt with in a disputed assessment referred to in—
(a)        subsection (1)(d), (e) and (f), SARS may only make an additional assessment under the circumstances referred to in section 99(2)(a) and (b); and                                                                55
(b)        subsection (1)(g), SARS may not make an additional assessment.

 

 
 
 
(d)        in die geval van—
(i)       'n addisionele aanslag indien die—
(aa) bedrag wat aan belasting onderhewig moes wees ingevolge die voorafgaande  aanslag,  in  ooreenstemming  met  die  algemeen heersende praktyk van toepassing op die datum van aanslag, nie                                                                                                       5 aangeslaan is nie; of
(bb) volle bedrag belasting wat aangeslaan moes wees ingevolge die voorafgaande aanslag, in ooreenstemming met die praktyk, nie aangeslaan is nie;
(ii)        'n verminderde aanslag, indien die voorafgaande aanslag gemaak is in  10 ooreenstemming met die algemeen heersende praktyk van toepassing op
die datum van daardie aanslag; of
(iii)        'n belasting waarvoor geen opgawe vereis word nie, indien die betaling gemaak is in ooreenstemming met die algemeen heersende praktyk van toepassing op die datum van daardie betaling; of  15
(e)        ten opsigte van 'n geskil wat kragtens Hoofstuk 9 besleg is.
(2)    Subartikel (1) is nie van toepassing in die mate waarin—
(a)        in die geval van 'n aanslag deur SAID, die feit dat die volle bedrag belasting hefbaar nie aangeslaan was nie, die gevolg was van—
(i)       bedrog;                                                                                                                        20
(ii)        wanvoorstelling; of
(iii)        nie-openbaring van wesenlike feite;
(b)        in die geval van selfaanslag, die feit dat die volle bedrag belasting hefbaar nie aangeslaan is nie, die gevolg was van—
(i)       bedrog;                                                                                                                        25
(ii)        opsetlike of nalatige wanvoorstelling;
(iii)        opsetlike of nalatige nie-openbaring van wesenlike feite; of
(iv)        versuim om 'n opgawe in te dien of, indien geen opgawe vereis word nie, versuim om die vereiste betaling van belasting te maak;
(c)        SAID en die belastingpligtige aldus ooreenkom voor die verstryking van die     30
beperkingstydperk; of
(d)        dit nodig is om uitvoering te gee aan—
(i)       die beslegting van 'n geskil kragtens Hoofstuk 9; of
(ii)        'n hofuitspraak ooreenkomstig 'n appèl kragtens Deel E van Hoofstuk 9
en daar geen verdere reg tot verdere appèl is nie.                                             35
 

Finaliteit van aanslag of beslissing

 
100.     (1) 'n Aanslag of beslissing bedoel in artikel 104(2) is finaal indien, met betrekking tot die aanslag of beslissing—
(a)        dit 'n aanslag is soos beskryf—
(i)       in artikel 95(1) en geen opgawe in artikel 9l(5)(b) beskryf deur SAID      40
ontvang is nie; of
(ii)        in artikel 95(3);
(b)        geen beswaar gemaak is nie, of 'n beswaar teruggetrek is;
(c)        na beslissing van 'n beswaar, geen kennisgewing van appèl ingedien is nie;
(d)        die geskil kragtens Deel F van Hoofstuk 9 geskik is;                                                45
(e)        'n appèl deur die belastingraad beslis is en daar is geen verwysing na die belastinghof kragtens artikel 115 nie;
(f)         'n appèl deur die belastinghof beslis is en daar is geen reg op verdere appèl nie; of
(g)        'n appèl deur 'n hoër hof beslis is en daar geen reg op verdere appèl is nie.         50
(2)   Subartikel (1) verhinder SAID nie om 'n addisionele aanslag te maak nie, maar ten opsigte van 'n bedrag belasting waarmee gehandel is in'n betwiste aanslag bedoel in—
(a)        subartikel (1)(d), (e) en (f), mag SAID slegs 'n addisionele aanslag maak onder die omstandighede in artikel 99(2)(a) en (b) bedoel; en
(b)        subartikel (1)(g), mag SAID nie'n addisionele aanslag maak nie.                         55

 

 
 
 

CHAPTER 9 DISPUTE RESOLUTION

Part A General

Definitions                                                                                                                                           5

101.   In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
'appellant', except in Part E of this Chapter, means a person who has noted an appeal against an assessment or 'decision' under section 107;
'decision' means a decision referred to in section 104(2);                                               10
'registrar' means the registrar of the tax court; and
'rules' mean the rules made under section 103.
 

Burden of proof

 
102.   (1) A taxpayer bears the burden of proving—
(a)        that an amount, transaction, event or item is exempt or otherwise not taxable;  15
(b)        that an amount or item is deductible or may be set-off;
(c)        the rate of tax applicable to a transaction, event, item or class of taxpayer;
(d)        that an amount qualifies as a reduction of tax payable;
(e)        that a valuation is correct; or
(f)         whether a 'decision' that is subject to objection and appeal under a tax Act, is 20
incorrect.
(2) The burden of proving whether an estimate under section 95 is reasonable or the facts on which SARS based the imposition of an understatement penalty under Chapter 16, is upon SARS.
 

Rules for dispute resolution                                                                                                          25

 
103.     (1) The Minister may, after consultation with the Minister of Justice and Constitutional Development, by public notice make 'rules' governing the procedures to lodge an objection and appeal against an assessment or 'decision', and the conduct and hearing of an appeal before a tax board or tax court.
(2) The 'rules' may provide for alternative dispute resolution procedures under which     30
SARS and the person aggrieved by an assessment or 'decision' may resolve a dispute.
 

Part B Objection and appeal

Objection against assessment or decision
 
104.    (1) A taxpayer who is aggrieved by an assessment made in respect of the    35
taxpayer may object to the assessment.
(2)    The following decisions may be objected to and appealed against in the same manner as an assessment:
(a)        a decision under subsection (4) not to extend the period for lodging an objection;    40
(b)        a decision under section 107(2) not to extend the period for lodging an appeal; and
(c)        any other decision that may be objected to or appealed against under a tax Act.

 

 
 
 

HOOFSTUK 9 GESKILBESLEGTING

Deel A Algemeen

Woordomskrywing                                                                                                                           5

101.     In hierdie Hoofstuk, tensy dit uit die konteks andersins blyk, en in enkel aanhalingstekens, beteken:
'appellant', behalwe in Deel E van hierdie Hoofstuk, 'n persoon wat 'n appèl teen 'n aanslag of 'beslissing' kragtens artikel 107, aanteken het;
'beslissing' 'n beslissing bedoel in artikel 104(2);                                                              10
'griffier' die griffier van die belastinghof; en
'reëls' die reëls kragtens artikel 103 gemaak.
 

Bewyslas

 
102.   (1) 'n Belastingpligte dra die bewyslas om te bewys—
(a)        dat 'n bedrag, transaksie, gebeurtenis of item vrygestel is of nie andersins      15
belasbaar is nie;
(b)        dat 'n bedrag of item aftrekbaar is of verreken kan word;
(c)        wat die belastingkoers van toepassing op 'n transaksie, gebeurtenis, item of klas belastingpligtige is;
(d)        dat 'n bedrag as 'n vermindering van belasting betaalbaar kwalifiseer;              20
(e)        dat 'n waardasie korrek is; of
(f)         of  'n  'beslissing' wat  aan  beswaar  en  appèl  kragtens  'n  Belastingwet onderhewig is, verkeerd is.
(2) Die bewyslas dat 'n beraming kragtens artikel 95 redelik is of van die feite waarop SAID die heffing van 'n onderstellingsboete kragtens Hoofstuk 16 gebaseer het, is op                                                 25
SAID.
 

Reëls vir beslegting

 
103.     (1)  Die  Minister  kan,  na  oorlegpleging  met  die  Minister  van  Justisie  en Grondwetlike  Ontwikkeling,  by  openbare  kennisgewing  'reëls'  maak  wat  die prosedures voorskryf wat gevolg moet word met die indiening van 'n beswaar en die                                                                                                   30
aantekening van appèl teen 'n aanslag of 'beslissing', en die uitvoer en die verhoor van 'n appèl voor 'n belastingraad of belastinghof.
(2) Die 'reëls' kan vir alternatiewe geskilbeslegtingsprosedures voorsiening maak waarkragtens SAID en die persoon wat deur 'n aanslag of 'beslissing' veronreg word, 'n geskil kan besleg.                    35
 

Deel B Beswaar en appèl

Beswaar teen aanslag of beslissing
 
104.   (1) 'n Belastingpligtige wat veronreg word deur 'n aanslag gemaak ten opsigte
van die belastingpligtige, kan beswaar maak teen die aanslag.                                               40
(2)   Daar kan teen die volgende beslissings beswaar gemaak en appèl aangeteken word op dieselfde wyse as teen 'n aanslag:
(a)        'n beslissing kragtens subartikel (4) om nie die tydperk vir indiening van 'n beswaar te verleng nie;
(b)        'n beslissing kragtens artikel 107(2) om nie die tydperk vir die aantekening    45
van 'n appèl te verleng nie; en
(c)        enige ander beslissing waarteen beswaar gemaak of appèl aangeteken kan word kragtens 'n Belastingwet.

 

 
 
 
(3)     A taxpayer entitled to object to an assessment or 'decision' must lodge an objection in the manner, under the terms, and within the period prescribed in the 'rules'.
(4)    A senior SARS official may extend the period prescribed in the 'rules' within which objections must be made if satisfied that reasonable grounds exist for the delay in lodging the objection.                      5
(5)    The period for objection must not be so extended—
(a)        for a period exceeding 21 business days, unless a senior SARS official is satisfied that exceptional circumstances exist which gave rise to the delay in lodging the objection;
(b)        if more than three years have lapsed from the date of assessment or the  10
'decision'; or
(c)        if the grounds for objection are based wholly or mainly on a change in a practice generally prevailing which applied on the date of assessment or the 'decision'.

Forum for dispute of assessment or decision                                                                           15

105.     A taxpayer may not dispute an assessment or 'decision' as described in section 104 in any court or other proceedings, except in proceedings under this Chapter or by application to the High Court for review.

Decision on objection

106.   (1) SARS must consider a valid objection in the manner and within the period     20
prescribed under this Act and the 'rules'.
(2)    SARS may disallow the objection or allow it either in whole or in part.
(3)    If the objection is allowed either in whole or in part, the assessment or 'decision' must be altered accordingly.
(4)      SARS  must,  by  notice,  inform  the  taxpayer  objecting  or  the  taxpayer's     25
representative of the decision referred to in subsection (2), unless the objection is stayed under subsection (6) in which case notice of this must be given in accordance with the 'rules'.
(5)    The notice must state the basis for the decision and a summary of the procedures
for appeal.                                                                                                                                          30
(6)    If a senior SARS official considers that the determination of the objection or an appeal referred to in section 107, whether on a question of law only or on both a question of fact and a question of law, is likely to be determinative of all or a substantial number of the issues involved in one or more other objections or appeals, the official may—
(a)        designate that objection or appeal as a test case; and                                             35
(b)        stay the other objections or appeals by reason of the taking of a test case on a similar objection or appeal before the tax court,
in the manner, under the terms, and within the periods prescribed in the 'rules'.
 

Appeal against assessment or decision

 
107.    (1) After delivery of the notice of the decision referred to in section 106(4), a   40
taxpayer objecting to an assessment or 'decision' may appeal against the assessment or 'decision' to the tax board or tax court in the manner, under the terms and within the period prescribed in this Act and the 'rules'.
(2)    A senior SARS official may extend the period within which an appeal must be lodged for—             45
(a)        21 business days, if satisfied that reasonable grounds exist for the delay; or
(b)        up to 45 business days, if exceptional circumstances exist that justify an extension beyond 21 business days.
(3)    A notice of appeal that does not satisfy the requirements of subsection (1) is not valid.            50
(4)      If an assessment or 'decision' has been altered under section 106(3), the assessment or 'decision' as altered is the assessment or 'decision' against which the appeal is noted.

 

 
 
 
(3)     'n Belastingpligtige wat geregtig is om beswaar te maak teen 'n aanslag of 'beslissing' moet 'n beswaar indien op die wyse, kragtens die voorwaardes, en binne die tydperk in die 'reëls' voorgeskryf.
(4)    'n Senior SAID-amptenaar kan die tydperk in die 'reëls' voorgeskryf waarbinne besware gemaak moet word, verleng, indien oortuig dat redelike gronde bestaan vir die                                                          5 vertraging met die indiening van die beswaar.
(5)    Die tydperk vir beswaar mag nie aldus verleng word nie—
(a)        vir 'n tydperk wat 21 besigheidsdae oorskry, tensy 'n senior SAID-amptenaar oortuig is dat buitengewone omstandighede bestaan wat aanleiding gegee het
tot die vetraging met die indiening van die beswaar;                                               10
(b)        indien meer as drie jaar verloop het vanaf die datum van aanslag of die 'beslissing'; of
(c)        indien die gronde van beswaar in geheel of hoofsaaklik gebaseer is op 'n verandering in 'n algemeen heersende praktyk wat van toepassing was op die datum van aanslag of die 'beslissing'.  15

Forum vir betwis van aanslag of beslissing

105.   'n Belastingpligtige mag nie 'n aanslag of 'beslissing' in artikel 104 beskryf, in enige hof of ander verrigtinge betwis nie, behalwe in verrigtinge kragtens hierdie Hoofstuk of by aansoek na die Hoë Hof vir hersiening.

Beslissing van beswaar                                                                                                                  20

 
106.   (1) SAID moet 'n geldige beswaar oorweeg op die wyse en binne die tydperk kragtens hierdie Wet en die 'reëls' voorgeskryf.
(2)    SAID kan die beswaar van die hand wys of dit in geheel of gedeeltelik toestaan.
(3)    Indien die beswaar óf in geheel óf gedeeltelik toegestaan word, moet die aanslag
of 'beslissing' dienooreenkomstig gewysig word.                                                                        25
(4)    SAID moet by wyse van kennisgewing die belastingpligtige wat beswaar gemaak het of die belastingpligtige se verteenwoordiger van die beslissing bedoel in subartikel
(2)    in kennis stel tensy die beswaar ingevolge subartikel (6) uitgestel word, in welke geval kennisgewing hiervan ooreenkomstig die 'reëls' gegee moet word.
(5)    Die kennisgewing moet die grondslag vir die besluit en 'n opsomming van die     30
prosedures vir appèl uiteensit.
(6)   Indien 'n senior SAID-amptenaar van mening is dat die beslissing van die beswaar of 'n appèl bedoel in artikel 107, hetsy slegs op 'n regsvraag of beide 'n feitelike vraag en 'n regsvraag, waarskynlik bepalend sal wees van al die of 'n wesenlike getal van die
aangeleenthede betrokke by een of meer ander besware of appèlle, mag die amptenaar— 35
(a)        daardie beswaar of appèl aanwys as 'n toetssaak; en
(b)        die ander besware of appèlle uitstel vanweë die neem van 'n toetssaak op 'n soortgelyke beswaar of appèl voor die belastinghof,
op die wyse, op die voorwaardes, en binne die tydperke in die 'reëls' voorgeskryf.
 

Appèl teen aanslag of beslissing                                                                                                  40

 
107.   (1) Na lewering van die kennisgewing van die beslissing bedoel in artikel 106(4), kan 'n belastingpligtige wat teen 'n aanslag of 'beslissing' beswaar gemaak het, appèl aanteken teen die aanslag of 'beslissing' na die belastingraad of belastinghof op die wyse, op die voorwaardes en binne die tydperk in hierdie Wet en die 'reëls' voorgeskryf.
(2)    'n Senior SAID-amptenaar kan die tydperk waarbinne 'n appèl aangeteken moet 45
word verleng vir—
(a)        21  besigheidsdae,  indien  tevrede  dat  redelike  gronde  vir  die  vertraging bestaan; of
(b)        tot 45 besigheidsdae, indien buitengewone omstandighede bestaan wat 'n verlenging van langer as 21 dae regverdig.                                                                                                                   50
(3)    'n Kennisgewing van appèl wat nie aan die vereistes van subartikel (1) voldoen nie, is nie geldig nie.
(4)     Indien 'n aanslag of 'beslissing' kragtens artikel 106(3) gewysig is, is die gewysigde aanslag of 'beslissing' die aanslag of 'beslissing' waarteen appèl aangeteken word.                                  55

 

 
 
 
(5)    By mutual agreement, SARS and the taxpayer making the appeal may attempt to resolve the dispute through alternative dispute resolution under procedures specified in the 'rules'.
(6)    Proceedings on the appeal are suspended while the alternative dispute resolution procedure is ongoing.           5
 

Part C Tax board

Establishment of tax board
 
108.   (1) The Minister may by public notice—
(a)        establish a tax board or boards for areas that the Minister thinks fit; and          10
(b)        abolish  an  existing  tax  board  or  establish  an  additional  tax  board  as circumstances may require.
(2) Tax boards are established under subsection (1) to hear appeals referred to in section 107 in the manner provided in this Part.
 

Jurisdiction of tax board                                                                                                               15

 
109.   (1) An appeal against an assessment or 'decision' must in the first instance be heard by a tax board, if—
(a)        the tax in dispute does not exceed the amount the Minister determines by public notice; and
(b)        a senior SARS official and the 'appellant' so agree.                                                 20
(2)    SARS must designate the places where tax boards hear appeals.
(3)   The tax board must hear an appeal at the place referred to in subsection (2) which is closest to the 'appellant's' residence or place of business, unless the 'appellant' and SARS agree that the appeal be heard at another place.
(4)     In making a decision under subsection (1)(b), a senior SARS official must   25
consider whether the grounds of the dispute or legal principles related to the appeal should rather be heard by the tax court.
(5)    If the chairperson prior to or during the hearing, considering the grounds of the dispute or the legal principles related to the appeal, believes that the appeal should be heard by the tax court rather than the tax board, the chairperson may direct that the                                                                                                    30
appeal be set down for hearing de novo before the tax court.
 

Constitution of tax board

 
110.   (1) A tax board consists of—
(a)        the  chairperson,  who  must  be  an  advocate  or  attorney  from  the  panel appointed under section 111; and                                                                                                                                     35
(b)        if  the  chairperson,  a  senior  SARS  official,  or  the  taxpayer  considers  it necessary—
(i)       an accountant who is a member of the panel referred to in section 120; and
(ii)        a representative of the commercial community who is a member of the   40
panel referred to in section 120.
(2) Sections 122, 123, 124, 126, 127 and 128 apply, with the necessary changes, and under procedures determined in the 'rules', to the tax board and the chairperson.
 

Appointment of chairpersons

 
111.   (1) The Minister must, in consultation with the Judge-President of the Division      45
of the High Court with jurisdiction in the area where the tax board is to sit, by public notice appoint advocates and attorneys to a panel from which a chairperson of the tax board must be nominated from time to time.
(2)    The persons appointed under subsection (1)—
(a)        hold office for five years from the date the notice of appointment is published  50
in the public notice; and
(b)        are eligible for reappointment as the Minister thinks fit.

 

 
 
 
(5)   Deur onderlinge ooreenkoms, kan SAID en die belastingpligtige wat die appèl aanteken, poog om die geskil te besleg deur middel van alternatiewe geskilbeslegting kragtens prosedures in die 'reëls' uiteengesit.
(6)         Appèlverrigtinge          word      opgeskort       terwyl       die     alternatiewe geskilbeslegtings- prosedure aan die gang is.                                                                         5
 

Deel C Belastingraad

Instelling van belastingraad
 
108.   (1) Die Minister kan by openbare kennisgewing—
(a)        'n belastingraad of -rade instel vir gebiede wat die Minister goeddink; en           10
(b)        'n bestaande belastingraad ontbind of 'n addisionele belastingraad instel wat deur die omstandighede vereis word.
(2) Belastingrade word kragtens subartikel (1) ingestel om appèlle bedoel  in artikel 107 te verhoor op die wyse bepaal in hierdie Deel.

Jurisdiksie van belastingraad                                                                                                      15

 
109.   (1) 'n Appèl teen 'n aanslag of 'beslissing' moet in die eerste instansie verhoor word deur 'n belastingraad indien—
(a)        die belasting wat betwis word nie die bedrag bepaal deur die Minister deur openbare kennisgewing oorskry nie; en
(b)        'n senior SAID-amptenaar en die 'appellant' so ooreenkom.                                 20
(2)    SAID moet die plekke aanwys waar belastingrade appèlle aanhoor.
(3)    Die belastingraad moet 'n appèl aanhoor op die plek bedoel in subartikel (2) wat die naaste aan die 'appellant' se woonplek of plek van besigheid is, tensy die 'appellant' en SAID ooreenkom dat die appèl op 'n ander plek aangehoor word.
(4)     By die neem van 'n besluit kragtens subartikel (1)(b), moet 'n senior SAID-   25 amptenaar oorweeg of die gronde van die geskil of regsbeginsels wat met die appèl verband hou eerder deur die belastinghof verhoor moet word.
(5)    Indien die voorsitter voor of tydens die verhoor, met inagneming van die gronde van die geskil of die regsbeginsels wat met die appèl verband hou, van mening is dat die
appèl eerder deur die belastinghof as die belastingraad verhoor moet word, kan die  30
voorsitter gelas dat die appèl de novo voor die belastinghof vir verhoor ter rolle geplaas word.
 

Samestelling van belastingraad

 
110.   (1) 'n Belastingraad bestaan uit—
(a)        die  voorsitter,  wat  'n  advokaat  of  prokureur  moet  wees  uit  die  paneel     35
aangestel kragtens artikel 111; en
(b)        indien die voorsitter, 'n senior SAID-amptenaar of die belastingpligtige dit nodig ag—
(i)       'n rekenmeester wat 'n lid is van die paneel bedoel in artikel 120; en
(ii)        'n verteenwoordiger van die handelsgemeenskap wat 'n lid is van die     40
paneel bedoel in artikel 120.
(2) Artikels 122, 123, 124, 126, 127 en 128 is van toepassing, met die nodige veranderinge, en kragtens prosedures bepaal in die 'reëls', op die belastingraad en die voorsitter.
 

Aanstelling van voorsitters                                                                                                           45

 
111.  (1) Die Minister moet, in oorleg met die Regter-president van die Afdeling van die Hoë Hof met regsbevoegdheid binne die gebied waar die belastingraad moet sit, by openbare kennisgewing advokate en prokureurs op 'n paneel aanstel, waaruit 'n voorsitter van die belastingraad van tyd tot tyd benoem moet word.
(2)    Die persone kragtens subartikel (1) aangestel—                                                               50
(a)        beklee hul amp vir vyf jaar vanaf die datum waarop die kennisgewing van aanstelling in die openbare kennisgewing gepubliseer word; en
(b)        is beskikbaar vir heraanstelling indien die Minister dit goeddink.

 

 
 
 
(3)    The Minister may terminate an appointment made under this section at any time for misconduct, incapacity or incompetence.
(4)    A member of the panel must be appointed as chairperson of a tax board.
(5)   A chairperson will not solely on account of his or her liability to tax be regarded
as having a personal interest or a conflict of interest in any matter upon which he or she    5 may be called upon to adjudicate.
(6)    A chairperson must withdraw from the proceedings as soon as the chairperson becomes  aware  of  a  conflict  of  interest  which  may  give  rise  to  bias  which  the chairperson may experience with the case concerned or other circumstances that may affect the chairperson's ability to remain objective for the duration of the case.           10
(7)    Either party may ask for withdrawal of the chairperson on the basis of conflict of interest or other indications of bias, under procedures provided in the 'rules'.
 

Clerk of tax board

 
112.         (1) The Commissioner must appoint a clerk of the tax board.
(2)    The clerk acts as convenor of the tax board.                                                                    15
(3)   If no chairperson is available in the jurisdiction within which the tax board is to be convened, the clerk may convene the tax board with a chairperson from another jurisdiction.
(4)    The clerk of the tax board must, within the period and in the manner provided in
the 'rules', submit a notice to the members of the tax board and the 'appellant'  20
specifying the time and place for the hearing.
 

Tax board procedure

 
113.            (1) Subject to the  procedure provided for by the 'rules',  the chairperson determines the procedures during the hearing of an appeal as the chairperson sees fit, and each party must have the opportunity to put the party's case to the tax board.                                                                                                         25
(2)    The tax board is not required to record its proceedings.
(3)    The chairperson may, when the proceedings open, formulate the issues in the appeal.
(4)    The chairperson may adjourn the hearing of an appeal to a convenient time and place.          30
(5)   A senior SARS official must appear at the hearing of the appeal in support of the assessment or 'decision'.
(6)    At the hearing of the appeal the 'appellant' must—
(a)        appear in person in the case of a natural person; or
(b)        in any other case, be represented by the representative taxpayer.                        35
(7)    If a third party prepared the 'appellant's' return involved in the assessment or 'decision', that third party may appear on the 'appellant's' behalf.
(8)     The 'appellant' may, together with the notice of appeal, or within the further period as the chairperson may allow, request permission to be represented at the hearing otherwise than as referred to in subsection (6).           40
(9)     If neither the 'appellant' nor anyone authorised to appear on the 'appellant's' behalf appears before the tax board at the time and place set for the hearing, the tax board may confirm the assessment or 'decision' in respect of which the appeal has been lodged—
(a)        at the request of the SARS representative; and                                                         45
(b)        on proof that the 'appellant' was furnished with the notice of the sitting of the tax board.
(10)    If the tax board confirms an assessment or 'decision' under subsection (9), the 'appellant' may not thereafter request that the appeal be referred to the tax court under section 115.               50
(11)    If the senior SARS official fails to appear before the tax board at the time and place set for the hearing, the tax board may allow the 'appellant's' appeal at the 'appellant's' request.
(12)      If the tax board allows the appeal under subsection (11), SARS may not thereafter refer the appeal to the tax court under section 115.                                                                                                55
(13)    Subsections (9), (10), (11) and (12) do not apply if the chairperson is satisfied that sound reasons exist for the non-appearance and the reasons are delivered by the 'appellant' or SARS to the clerk of the tax board within 10 business days after the date

 

 
 
 
(3)     Die Minister kan 'n aanstelling kragtens hierdie artikel gemaak te enige tyd beëindig weens wangedrag, ongeskiktheid of onbevoegdheid.
(4)    'n Lid van die paneel moet as voorsitter van 'n belastingraad aangestel word.
(5)    'n Voorsitter sal nie uitsluitlik vanweë sy of haar aanspreeklikheid vir belasting beskou  word  as  'n  persoonlike  belang  of  botsing  van  belange  te  hê  in  enige                                                5 aangeleentheid waaroor hy of sy gevra word om te beslis nie.
(6)   'n Voorsitter moet van die verrigtinge onttrek sodra die voorsitter bewus word van 'n botsing van belange, wat tot vooroordeel kan aanleiding gee, wat die voorsitter kan ervaar met die betrokke saak of ander omstandighede wat die voorsitter se vermoë om
objektief te bly vir die duur van die saak, kan beïnvloed.                                                        10
(7)    Enige party kan vra vir die ontrekking van die voorsitter op die grondslag van 'n botsing van belange of ander aanduidings van vooroordeel, kragtens prosedures bepaal in die 'reëls'.

Klerk van belastingraad

112.         (1) Die Kommissaris moet 'n klerk van die belastingraad aanstel.                            15
(2)    Die klerk tree as sameroeper van die belastingraad op.
(3)    Indien geen voorsitter beskikbaar is in die regsgebied waarin die belastingraad saamgeroep moet word nie, kan die klerk die belastingraad saamroep met 'n voorsitter van 'n ander regsgebied.
(4)    Die klerk van die belastingraad moet, binne die tydperk en op die wyse in die    20
'reëls'  voorgeskryf,  aan  die  lede  van  die  belastingraad  en  die  'appellant'  'n kennisgewing voorlê waarin die tyd en plek vir die verhoor vermeld word.

Belastingraad prosedure

113.           (1) Behoudens die prosedure bepaal in die 'reëls', bepaal die voorsitter die prosedures tydens die verhoor van 'n appèl na sy of haar goeddunke, en moet elke party                                                         25
die geleentheid hê om die party se saak aan die belastingraad te stel.
(2)    Daar word nie van die belastingraad vereis om sy verrigtinge aan te teken nie.
(3)    Die voorsitter kan, wanneer die verrigtinge begin, die geskilpunte in die appèl formuleer.
(4)    Die voorsitter kan die verhoor van 'n appèl uitstel na 'n gepaste tyd en plek.           30
(5)     'n Senior SAID-amptenaar moet by die verhoor van die appèl verskyn ter ondersteuning van die aanslag of 'beslissing'.
(6)    By die verhoor van die appèl moet die 'appellant'—
(a)        in die geval van 'n natuurlike persoon, persoonlik verskyn; of
(b)        in  enige  ander  geval,  deur  die  verteenwoordigende  belastingpligtige       35
verteenwoordig word.
(7)     Indien 'n derde party die 'appellant' se opgawe betrokke by die aanslag of 'beslissing', voorberei het, kan daardie derde party namens die 'appellant' verskyn.
(8)    Die 'appellant' kan, tesame met die kennisgewing van appèl, of binne die verdere tydperk wat die voorsitter toelaat, toestemming vra om by die verhoor verteenwoordig                                                  40
te word op 'n ander wyse as bedoel in subartikel (6).
(9)   As nòg die 'appellant'nòg enigeen gemagtig om namens die 'appellant' te verskyn voor die belastingraad verskyn op die tyd en plek vir die verhoor vasgestel, kan die belastingraad die aanslag of 'beslissing' ten opsigte waarvan die appèl ingedien is, bekragtig—                                                                                  45
(a)        op versoek van die SAID-verteenwoordiger; en
(b)        by bewys dat die kennisgewing van die sitting van die belastingraad aan die 'appellant' verstrek is.
(10)      Indien die  belastingraad  'n  aanslag  of  'beslissing' kragtens  subartikel  (9) bekragtig, mag die 'appellant' nie daarna versoek dat die appèl kragtens artikel 115 na                                                         50
die belastinghof verwys word nie.
(11)   Indien die senior SAID-amptenaar versuim om voor die belastingraad te verskyn op die tyd en plek vir die verhoor vasgestel, kan die belastingraad op versoek van die 'appellant' die 'appellant' se appèl toestaan.
(12)    Indien die belastingraad die appèl kragtens subartikel (11) toestaan, mag SAID   55
nie daarna die appèl ingevolge artikel 115 na die belastinghof verwys nie.
(13)    Subartikels (9), (10), (11) en (12) is nie van toepassing nie indien die voorsitter oortuig is dat goeie redes vir die nie-verskyning bestaan en die redes deur die 'appellant' of SAID binne 10 besigheidsdae na die datum vasgestel vir die verhoor of die langer

 

 
 
 
determined for the hearing or the longer period as may be allowed in exceptional circumstances.
 

Decision of tax board

 
114.         (1) The tax board, after hearing the 'appellant's' appeal against an assessment or 'decision', must decide the matter in accordance with this Chapter.                                                                                         5
(2)   The Chairperson must prepare a written statement of the tax board's decision that includes the tax board's findings of the facts of the case and the reasons for its decision, within 60 business days after conclusion of the hearing.
(3)    The clerk must by notice in writing submit a copy of the tax board's decision to SARS and the 'appellant'.           10

Referral of appeal to tax court

115.         (1) If the 'appellant' or SARS is dissatisfied with the tax board's decision or the Chairperson fails to deliver the decision under section 114(2) within the prescribed 60 business day period, the 'appellant' or SARS may within 21 business days, or within the further period as the Chairperson may on good cause shown allow, after the date of the             15
notice referred to in section 114(3) or the expiry of the period referred to in section 114(2), require, in writing, that the appeal be referred to the tax court for hearing.
(2) The tax court must hear de novo a referral of an appeal from the tax board's decision under subsection (1).
Part D                                                                           20
 

Tax court

 
Establishment of tax court
 
116.         (1) The President of the Republic may by proclamation in the Gazette establish a tax court or additional tax courts for areas that the President thinks fit and may abolish
an existing tax court as circumstances may require.                                                                  25
(2) The tax court is a court of record.
 

Jurisdiction of tax court

 
117.         (1) The tax court for purposes of this Chapter has jurisdiction over tax appeals lodged under section 107.
(2)    The place where an appeal is heard is determined by the 'rules'.                                 30
(3)   The court may hear an interlocutory application relating to an objection or appeal and may decide on a procedural matter as provided for in the 'rules'.
 

Constitution of tax court

 
118.         (1) A tax court established under this Act consists of—
(a)        a judge or an acting judge of the High Court, who is the president of the tax     35
court;
(b)        an accountant selected from the panel of members appointed in terms of section 120; and
(c)        a representative of the commercial community selected from the panel of members appointed in terms of section 120.                                                                                                      40
(2)     If the president of the tax court, a senior SARS official or the 'appellant' so requests, the representative of the commercial community referred to in subsection (1)(c) must—
(a)        if the appeal relates to the business of mining, be a registered mining engineer;
or                                                                                                                                         45
(b)        if the appeal involves the valuation of assets, be a sworn appraiser.

 

tydperk wat in buitengewone omstandighede toegelaat word, aan die klerk van die belastingraad gelewer word.
 

Beslissing van belastingraad

 
114.         (1) Die belastingraad moet, na die aanhoor van die 'appellant' se appèl teen 'n aanslag  of  'beslissing',  die  aangeleentheid  beslis  in  ooreenstemming  met  hierdie                                                             5 Hoofstuk.
(2)    Die voorsitter moet 'n skriftelike verklaring van die belastingraad se beslissing voorberei wat insluit die belastingraad se bevinding van die feite van die saak en die redes vir die beslissing, binne 60 besigheidsdae na afloop van die verhoor.
(3)      Die  klerk  moet  by  wyse  van  skriftelike  kennisgewing  'n  afskrif  van  die   10 belastingraad se beslissing aan SAID en die 'appellant' voorlê.
 

Verwysing van appèl na belastinghof

 
115.           (1) Indien die 'appellant' of SAID ontevrede is met die beslissing van die belastingraad of die voorsitter versuim om die beslissing kragtens artikel 114(2) binne
die voorgeskrewe tydperk van 60 besigheidsdae te lewer, kan die 'appellant' of SAID  15 binne 21 besigheidsdae, of die verdere tydperk wat die voorsitter by die aanvoer van goeie redes toelaat, na die datum van die kennisgewing bedoel in artikel 114(3) of die verstryking van die tydperk bedoel in artikel 114(2), skriftelik vereis dat die appèl vir verhoor na die belastinghof verwys word.
(2) Die belastinghof moet 'n verwysing van 'n appèl teen die belastingraad se   20 beslissing, de novo verhoor kragtens subartikel (1).
 

Deel D Belastinghof

Instelling van belastinghof
 
116.         (1) Die President van die Republiek kan by proklamasie in die Staatskoerant 'n  25 belastinghof of addisionele belastinghowe instel vir gebiede wat die President goeddink
en kan 'n bestaande belastinghof afskaf indien die omstandighede dit vereis.
(2) Die belastinghof is 'n hof van rekord.
 

Jurisdiksie van belastinghof

 
117.         (1) Vir die doeleindes van hierdie Hoofstuk het die belastinghof jurisdiksie oor  30 belastingappèlle aangeteken kragtens artikel 107.
(2)    Die plek waar 'n appèl aangehoor word, word bepaal deur die 'reëls'.
(3)    Die hof kan 'n tussentydse aansoek wat met 'n beswaar of appèl verband hou aanhoor en kan oor 'n kwessie van prosedure beslis op die wyse bepaal in die 'reëls'.

Samestelling van belastinghof                                                                                                     35

118.         (1) 'n Belastinghof kragtens hierdie Wet ingestel, bestaan uit—
(a)        'n regter of 'n waarnemende regter van die Hoë Hof, wat die president van die belastinghof is;
(b)        'n rekenmeester verkies uit die paneel van lede aangestel ingevolge artikel 120; en        40
(c)        'n verteenwoordiger van die handelsgemeenskap verkies uit die paneel van lede aangestel ingevolge artikel 120.
(2)     Indien die president van die belastinghof, 'n senior SAID-amptenaar of die 'appellant' aldus versoek, moet die verteenwoordiger van die handelsgemeenskap bedoel in subartikel 1(c)—     45
(a)        indien die appèl met die besigheid van mynbou verband hou, 'n geregistreerde myningenieur wees; of
(b)        indien die appèl met die waardasie van bates verband hou, 'n geswore waardeerder wees.

 

 
 
 
(3)    If an appeal to the tax court involves a matter of law only or is an application for condonation or an interlocutory application, the president of the court alone must decide the appeal.
(4)    The president of the court alone decides whether a matter for decision involves a matter of fact or a matter of law.   5
(5)   The Judge-President of the Division of the High Court with jurisdiction in the area where the relevant tax court is situated, may direct that the tax court consist of three judges or acting judges of the High Court (one of whom is the president of the tax court) and the members of the court referred to in subsections (1)(b) and (c) and (2), where
necessary, if—                                                                                                                                   10
(a)        the amount in dispute exceeds R50 million; or
(b)        SARS and the 'appellant' jointly apply to the Judge-President.
 

Nomination of president of tax court

 
119.        (1) The Judge-President of the Division of the High Court with jurisdiction in the area for which a tax court has been constituted must nominate and second a judge or an                                                     15
acting judge of the division to be the president of that tax court.
(2)     The Judge-President must determine whether the secondment referred to in subsection (1) applies for a period, or for the hearing of a particular case.
(3)    A judge will not solely on account of his or her liability to tax be regarded as having a personal interest or a conflict of interest in any matter upon which he or she                                                             20
may be called upon to adjudicate.
 

Appointment of panel of tax court members

 
120.          (1) The President of the Republic by proclamation in the Gazette must appoint the panel of members of a tax court for purposes of section 118(1)(b) and (c) for a term
of office of five years from the date of the relevant proclamation.                                       25
(2)   A person appointed in terms of subsection (1) must be a person of good standing who has appropriate experience.
(3)    A person appointed in terms of subsection (1) is eligible for reappointment for a further period or periods as the President of the Republic may think fit.
(4)    The President of the Republic may terminate the appointment of a member under  30
this section at any time for misconduct, incapacity or incompetence.
(5)   A member's appointment lapses in the event that the tax court is abolished under section 116(1).
(6)    A member of the tax court must perform the member's functions independently, impartially and without fear, favour or prejudice.                                                                                                                 35
 

Appointment of registrar of tax court

 
121.          (1) The Commissioner appoints the 'registrar' of the tax court.
(2)   A person appointed as 'registrar' and persons appointed in the 'registrar's' office are SARS employees.
(3)    The 'registrar' and other persons referred to in subsection (2) must perform their     40
functions under this Act and the 'rules' independently, impartially and without fear, favour or prejudice.
 

Conflict of interest of tax court members

 
122.          (1) A member of the court must withdraw from the proceedings as soon as the member becomes aware of a conflict of interest which may give rise to bias which the                                                         45
member may experience with the case concerned or other circumstances that may affect the member's ability to remain objective for the duration of the case.
(2)   Either party may ask for withdrawal of a member on the basis of conflict of interest or other indications of bias, under procedures provided in the 'rules'.
(3)    A member of the court will not solely on account of his or her liability to tax be      50
regarded as having a personal interest or a conflict of interest in the case.

 

 
 
 
(3)    Indien 'n appèl voor die belastinghof slegs 'n regsaangeleentheid behels of 'n aansoek vir kwytskelding is of 'n tussentydse aansoek is, moet die president van die hof die appèl alleen beslis.
(4)    Die president van die hof besluit alleen of 'n aangeleentheid waaroor beslis moet word 'n feitevraag of 'n regsvraag behels.                                                                                                                                 5
(5)    Die Regter-president van die Afdeling van die Hoë Hof met regsbevoegdheid in die gebied waar die tersaaklike belastinghof gesetel is, mag gelas dat die belastinghof uit drie regters of waarnemende regters van die Hoë Hof (van wie een die president van die belastinghof is) bestaan en, indien nodig, die lede van die hof na verwys in subartikels
(1)(b) en (c) en (2), indien—                                                                                                            10
(a)        die bedrag in geskil R50 miljoen oorskry; of
(b)        SAID en die 'appellant' gesamentlik by die Regter-president aansoek doen.
 

Benoeming van president van belastinghof

 
119.           (1) Die Regter-president van die Algemene Afdeling van die Hoë Hof met regsbevoegdheid in die gebied waarvoor 'n belastinghof ingestel is moet 'n regter of 'n                                                           15
waarnemende regter van die Afdeling benoem en sekondeer om die president van daardie belastinghof te wees.
(2)    Die Regter-president moet bepaal of die sekondering bedoel in subartikel (1) vir 'n tydperk of vir die verhoor van 'n spesifieke saak geld.
(3)    'n Regter word nie uitsluitlik vanweë sy of haar aanspreeklikheid vir belasting    20
geag 'n persoonlike belang of botsing van belange te hê in enige aangeleentheid waaroor hy of sy gevra mag word om te beslis nie.
 

Aanstelling van paneel van lede van belastinghof

 
120.          (1) Die President van die Republiek moet by proklamasie in die Staatskoerant
die paneel van lede van 'n belastinghof vir die doeleindes van artikel 118(1)(b) en (c)  25
aanstel vir 'n ampstermyn van vyf jaar vanaf die datum van die tersaaklike proklamasie.
(2)    'n Persoon aangestel ingevolge subartikel (1) moet 'n persoon van goeie naam wees wie toepaslike ondervinding het.
(3)   'n Persoon aangestel ingevolge subartikel (1) kan heraangestel word vir 'n verdere tydperk of tydperke wat die President van die Republiek goedvind.                                                                                         30
(4)    Die President van die Republiek kan die aanstelling van 'n lid kragtens hierdie artikel te enige tyd beëindig as gevolg van wangedrag, ongeskiktheid of onbevoegdheid.
(5)     'n Lid se aanstelling verval in die geval waar die belastinghof afgeskaf word kragtens artikel 116(1).
(6)   'n Lid van die belastinghof moet die lid se werksaamhede onafhanklik, onpartydig   35
en sonder vrees, guns of vooroordeel verrig.
 

Griffier van belastinghof

 
121.          (1) Die Kommissaris stel die 'griffier' van die belastinghof aan.
(2)     'n Persoon aangestel as 'griffier' en die persone aangestel in die 'griffier' se kantoor is werknemers van SAID. 40
(3)    Die 'griffier' en ander persone bedoel in subartikel (2) moet hulle werksaamhede kragtens hierdie Wet en die 'reëls' onafhanklik, onpartydig en sonder vrees, guns of vooroordeel uitvoer.
 

Botsing van belange van lede van belastinghof

 
122.         (1) 'n Lid van die hof moet van die verrigtinge onttrek sodra die lid bewus word       45
van 'n botsing van belange, wat tot vooroordeel kan aanleiding gee, wat die lid mag ervaar met die betrokke saak of ander omstandighede wat die lid se vermoë om objektief te bly vir die duur van die saak, kan beïnvloed.
(2)    Enige party kan vra vir die ontrekking van 'n lid op grond van 'n botsing van belange of ander aanduidings van vooroordeel, kragtens prosedures bepaal in die 'reëls'.  50
(3)    'n Lid van die hof word nie uitsluitlik vanweë sy of haar aanspreeklikheid vir belasting geag word 'n persoonlike belang of 'n botsing van belange in die saak te hê nie.

 

 
 
 

Death, retirement or incapability of judge or member

 
123.   (1) If at any stage during the hearing of an appeal, or after hearing of the appeal but before judgment has been handed down, one of the judges dies, retires or becomes otherwise incapable of acting in that capacity, the hearing of an appeal must be heard de
novo.                                                                                                                                                      5
(2)   If the tax court has been constituted under section 118(5), the hearing of the appeal referred to in subsection (1) must proceed before the remaining judges and members, if the remaining judges constitute the majority of judges before whom the hearing was commenced.
(3)    If at any stage during or after the hearing of an appeal but before judgment has 10
been handed down, a member of the tax court dies, retires or becomes incapable of acting in that capacity, the hearing of the appeal must proceed before the president of the tax court, any other judges, the remaining member, and, if the president deems it necessary, a replacement member.
(4)    The judgment of the remaining judges and members referred to in subsection (1)  15
or (3) is the judgment of the court.
 

Sitting of tax court not public

 
124.   (1) The tax court sittings for purposes of hearing an appeal under section 107 are not public.
(2) The president of the tax court may in exceptional circumstances, on request of any   20
person, allow that person or any other person to attend the sitting but may do so only after taking into account any representations that the 'appellant' and a senior SARS official, referred to in section 12 appearing in support of the assessment or 'decision', wishes to make on the request.
 

Appearance at hearing of tax court                                                                                            25

 
125.   (1) A senior SARS official referred to in section 12 may appear at the hearing of an appeal in support of the assessment or 'decision'.
(2) The 'appellant' or the 'appellant's' representative may appear at the hearing of an appeal in support of the appeal.
 

Subpoena of witness to tax court                                                                                                 30

 
126.   SARS, the 'appellant' or the president of a tax court may subpoena any witness in the manner prescribed in the 'rules', whether or not that witness resides within the tax court's area of jurisdiction.
 

Non-attendance by witness or failure to give evidence

 
127.   (1) A person subpoenaed under section 126 is liable to the fine or imprisonment   35
specified in subsection (2), if the person without just cause fails to—
(a)        give evidence at the hearing of an appeal;
(b)        remain in attendance throughout the proceedings unless excused by the president of the tax court; or
(c)        produce a document or thing in the person's possession or under the person's  40
control according to the subpoena.
(2)     The president of the tax court may impose a fine or, in default of payment, imprisonment for a period not exceeding three months, on a person described in subsection (1) upon being satisfied by—
(a)        oath or solemn declaration; or                                                                                      45
(b)        the return of the person by whom the subpoena was served,
that the person has been duly subpoenaed and that the person's reasonable expenses have been paid or offered.
(3)   The president of the tax court may, in addition to imposing a fine or imprisonment under subsection (2), issue a warrant for the person to be apprehended and brought to                                                       50
give evidence or to produce the document or thing in accordance with the subpoena.

 

 
 
 

Dood, aftrede of onvermoë van regter of lid

 
123.   (1) Indien in enige stadium tydens die verhoor van 'n appèl, of ná die verhoor van die appèl maar voor uitspraak gelewer is, een van die regters te sterwe kom, aftree of andersins onbevoeg raak om in daardie hoedanigheid op te tree, moet die verhoor van
'n appèl de novo aangehoor word.                                                                                                  5
(2)    Indien die belastinghof ingevolge artikel 118(5) saamgestel is, moet die verhoor van die appèl bedoel in subartikel (1) voor die oorblywende regters en lede voortgaan, indien die oorblywende regters die meerderheid regters uitmaak voor wie die verhoor begin het.
(3)   Indien in enige stadium tydens of na die verhoor van 'n appèl maar voor uitspraak   10
gelewer is, 'n lid van die belastinghof te sterwe kom, aftree of andersins onbevoeg raak om in daardie hoedanigheid op te tree, moet die verhoor van die appèl voortgesit word voor die president van die belastinghof, enige ander regters, die oorblywende lid, en, indien die president dit nodig af, 'n vervangende lid.
(4)    Die uitspraak van die oorblywende regters en lede bedoel in subartikel (1) of (3)     15
is die uitspraak van die hof.
 

Sitting van belastinghof nie openbaar

 
124.   (1) Die sittings van die belastinghof vir die doeleindes van die verhoor van 'n appèl kragtens artikel 107 is nie vir die publiek toeganklik nie.
(2) Die president van die belastinghof kan in buitengewone omstandighede, op   20
versoek van enige persoon, daardie persoon of enige ander persoon toelaat om die sitting by te woon, maar mag slegs dit doen na inagneming van enige vertoë wat die 'appellant' en 'n senior SAID-amptenaar, bedoel in artikel 12 wat ter ondersteuning van die aanslag of 'beslissing' verskyn, wil rig ten opsigte van die versoek.
 

Verskyning by verhoor van belastinghof                                                                                  25

 
125.   (1) 'n Senior SAID-amptenaar bedoel in artikel 12 kan ter ondersteuning van die aanslag of 'beslissing' by die verhoor van 'n appèl verskyn.
(2) Die 'appellant' of die 'appellant' se verteenwoordiger kan by die verhoor van die appèl verskyn ter ondersteuning van die appèl.
 

Dagvaardiging van getuies na belastinghof                                                                             30

 
126.    SAID, die 'appellant' of die president van 'n belastinghof kan enige getuie dagvaar op die wyse in die 'reëls' voorgeskryf, ongeag of daardie getuie binne die regsgebied van die belastinghof woonagtig is al dan nie.
 

Nie-bywoning van getuie of versuim om getuienis te lewer

 
127.    (1) 'n Persoon gedagvaar kragtens artikel 126 is aanspreeklik vir 'n boete of    35
gevangenisstraf vermeld in subartikel (2), indien die persoon sonder goeie rede versuim om—
(a)        getuienis by die verhoor van 'n appèl af te lê;
(b)        tensy deur die president verskoon, aanwesig te bly solank die verrigtinge van
die belastinghof duur; of                                                                                                40
(c)        'n dokument of voorwerp in die persoon se besit of onder die persoon se beheer ooreenkomstig die dagvaardiging te lewer.
(2)   Die president van die belastinghof kan 'n boete of by wanbetaling gevangenisstraf vir 'n tydperk van hoogstens drie maande op 'n persoon beskryf in subartikel (1) oplê
indien tevrede, by wyse van—                                                                                                       45
(a)        'n eed of plegtige verklaring; of
(b)        die relaas van die persoon wat die dagvaardiging beteken het,
dat die persoon behoorlik gedagvaar is en dat die person se redelike uitgawes betaal of aangebied is.
(3)    Die president van die belastinghof kan, bykomend tot die oplê van 'n boete of  50
gevangenisstraf kragtens subartikel (2), 'n lasbrief uitreik vir die persoon se inhegtenisname en om gebring te word om getuienis af te lê of om die dokument of voorwerp te lewer ooreenkomstig die dagvaardiging.

 

 
 
 
(4)   A fine imposed under subsection (2) is enforceable as if it were a penalty imposed by a High Court in similar circumstances and any laws applicable in respect of a penalty imposed by a High Court apply with the necessary changes in respect of the fine.
(5)    The president of the tax court may, on good cause shown, remit the whole or any
part of the fine or imprisonment imposed under subsection (2).                                               5
(6)     The president of the tax court may order the costs of a postponement or adjournment resulting from the default of a witness, or a portion of the costs, to be paid out of a fine imposed under subsection (2).

Contempt of tax court

128.   (1) If, during the sitting of a tax court, a person—                                                        10
(a)        wilfully insults a judge or member of the tax court;
(b)        wilfully interrupts the tax court proceedings; or
(c)        otherwise misbehaves in the place where the hearing is held,
the president of a tax court may impose upon that person a fine or, in default of payment, imprisonment for a period not exceeding three months.                                                                                                           15
(2) An order made under subsection (1) must be executed as if it were an order made by a Magistrate's Court under similar circumstances, and the provisions of a law which apply in respect of such an order made by a Magistrate's Court apply with the necessary changes in respect of an order made under subsection (1).
 

Decision by tax court                                                                                                                      20

 
129.   (1) The tax court, after hearing the 'appellant's' appeal lodged under section 107 against an assessment or 'decision', must decide the matter on the basis that the burden of proof as described in section 102 is upon the taxpayer.
(2)    In the case of an assessment or 'decision' under appeal, the tax court may—
(a)        confirm the assessment or 'decision';                                                                         25
(b)        order the assessment or 'decision' to be altered; or
(c)        refer the assessment back to SARS for further examination and assessment.
(3)    In the case of an appeal against an understatement penalty imposed by SARS under a tax Act, the tax court must decide the matter on the basis that the burden of proof
is upon SARS and may reduce, confirm or increase the understatement penalty so  30
imposed.
(4)       If  SARS  alters  an  assessment  as  a  result  of  a  referral   under   sub- section (2)(c), the assessment is subject to objection and appeal.
 

Order for costs by tax court

 
130.    (1) The tax court may, in dealing with an appeal under this Chapter and on  35
application by an aggrieved party, grant an order for costs in favour of the party, if—
(a)        the SARS grounds of assessment or 'decision' are held to be unreasonable;
(b)        the 'appellant's' grounds of appeal are held to be unreasonable;
(c)        the tax board's decision is substantially confirmed;
(d)        the hearing of the appeal is postponed at the request of the other party; or       40
(e)        the appeal is withdrawn or conceded by the other party after the 'registrar' allocates a date of hearing.
(2)   The costs referred to in subsection (1) must be determined in accordance with the fees prescribed by the rules of the High Court.
(3)   A cost order in favour of SARS constitutes funds of SARS within the meaning of   45
section 24 of the SARS Act.
 

Registrar to notify parties of judgment of tax court

 
131.    The 'registrar' must notify the 'appellant' and SARS of the court's decision within 21 business days of the date of the delivery of the written decision.

 

 
 
 
(4)   'n Boete kragtens subartikel (2) opgelê is afdwingbaar asof dit 'n boete is wat deur 'n Hoë Hof in soortgelyke omstandighede opgelê is en enige wetsbepalings van toepassing ten opsigte van 'n boete opgelê deur 'n Hoë Hof is van toepassing, met die nodige veranderinge, ten opsigte van die boete.
(5)    Die president van die belastinghof kan, by aanvoering van gegronde redes, die     5 geheel of 'n gedeelte van die boete of gevangenisstraf opgelê ingevolge subartikel (2), kwytskeld.
(6)     Die president van die belastinghof kan beveel dat die koste van 'n uitstel of verdaging wat deur die nie-verskyning van 'n getuie veroorsaak is, of 'n gedeelte van die koste, betaal word uit 'n boete opgelê kragtens subartikel (2).                                                                                                                                     10
 

Minagting van belastinghof

 
128.   (1) Indien 'n persoon tydens die sitting van 'n belastinghof—
(a)        opsetlik 'n regter of lid van die belastinghof beledig;
(b)        opsetlik die verrigtinge van die belastinghof onderbreek; of
(c)        op 'n ander wyse hom of haar wangedra in die plek waar die verhoor gehou    15
word,
kan die president van die belastinghof daardie persoon 'n boete of by wanbetaling gevangenisstraf vir 'n tydperk van hoogstens drie maande oplê.
(2) 'n Bevel gemaak kragtens subartikel (1) moet uitgevoer word asof dit 'n bevel is
wat  deur  'n  landdroshof  onder  soortgelyke  omstandighede  gemaak  is,  en  die    20
wetsbepalings van toepassing op so 'n bevel gemaak deur 'n landdroshof is van toepassing, met die nodige veranderinge, op 'n bevel gemaak kragtens subartikel (1).
 

Beslissing deur belastinghof

 
129.   (1) Die belastinghof moet, na aanhoor van die 'appellant' se appèl aangeteken kragtens artikel 107 teen 'n aanslag of 'beslissing', die aangeleentheid beslis op die                                                          25
grondslag dat die bewyslas beskryf in artikel 102 op die belastingpligtige rus.
(2)    In die geval van 'n aanslag of 'beslissing' onder appèl, kan die belastinghof—
(a)        die aanslag of 'beslissing' bekragtig;
(b)        beveel dat die aanslag of 'beslissing' gewysig word; of
(c)        die aanslag terugverwys na SAID vir verdere ondersoek en aanslag.                   30
(3)     In die geval van 'n appèl teen'n onderstellingsboete deur SAID kragtens 'n Belastingwet opgelê, moet die belastinghof die aangeleentheid beslis op die grondslag dat die bewyslas op SAID is en kan die hof die onderstellingsboete aldus opgelê verminder, bekragtig of vermeerder.
(4)       Indien  SAID  'n  aanslag  wysig  as  gevolg  van  'n  verwysing  kragtens      35
subartikel (2)(c), is die aanslag aan beswaar en appèl onderhewig.
 

Kostebevel deur belastinghof

 
130.   (1) Die belastinghof kan, in die hantering van 'n appèl kragtens hierdie Hoofstuk en op aansoek van 'n verontregte party, 'n kostebevel maak ten gunste van die party,
indien—                                                                                                                                                40
(a)        SAID-gronde van aanslag of 'beslissing' as onredelik bevind word;
(b)        die 'appellant'se gronde van appèl as onredelik bevind word;
(c)        die beslissing van die belastingraad wesenlik bekragtig word;
(d)        die verhoor van die appèl op versoek van die ander party uitgestel word; of
(e)        die appèl teruggetrek of toegegee word deur die ander party nadat 'n datum vir   45
verhoor deur die 'griffier' toegeken is.
(2)    Die kostes na verwys in subartikel (1) moet bepaal word ooreenkomstig die fooie deur die reëls van die Hoë Hof voorgeskryf.
(3)   'n Kostebevel in SAID se guns vorm deel van SAID se fondse, binne die betekenis
van artikel 24 van die die SAID-Wet.                                                                                           50
 

Griffier moet partye oor uitspraak van belastinghof inlig

 
131.   Die 'griffier' moet die 'appellant' en SAID binne 21 besigheidsdae na lewering van die geskrewe uitspraak van die hofuitspraak in kennis stel.

 

 
 
 

Publication of judgment of tax court

 
132.   A judgment of the tax court dealing with an appeal under this Chapter must be published for general information and, unless the sitting of the tax court was public under the circumstances referred to in section 124(2), in a form that does not reveal the 'appellant's' identity.                                              5
 

Part E

 
Appeal against tax court decision
 
Appeal against decision of tax court
 
133.    (1) The taxpayer or SARS may in the manner provided for in this Act appeal against a decision of the tax court under sections 129 and 130.                                                                                                 10
(2)    An appeal against a decision of the tax court lies—
(a)        to the full bench of the Provincial Division of the High Court which has jurisdiction in the area in which the tax court sitting is held; or
(b)        to the Supreme Court of Appeal, without an intermediate appeal to the Provincial Division, if—                                                                                                                                            15
(i)       the president of the tax court has granted leave under the 'rules'; or
(ii)        the appeal was heard by the tax court constituted under section 118(5).
 

Notice of intention to appeal tax court decision

 
134.   (1) A party who intends to lodge an appeal against a decision of the tax court (hereinafter in this Part referred to as the appellant) must, within 21 business days after                                            20
the date of the notice by the 'registrar' notifying the parties of the tax court's decision under section 131, or within a further period as the president of the tax court may on good cause shown allow, lodge with the 'registrar' and serve upon the opposite party or the opposite party's attorney or agent, a notice of intention to appeal against the
decision.                                                                                                                                                25
(2)   A notice of intention to appeal must state—
(a)        in which division of the High Court the appellant wishes the appeal to be heard;
(b)        whether the whole or only part of the judgment is to be appealed against (if in part only, which part), and the grounds of the intended appeal, indicating the                                                          30
findings of fact or rulings of law to be appealed against; and
(c)        whether the appellant requires a transcript of the evidence given at the tax court's hearing of the case in order to prepare the record on appeal (or if only a part of the evidence is required, which part).
(3)    If the appellant is the taxpayer and requires a—                                                             35
(a)        transcript of the evidence or a part thereof from the 'registrar', the appellant must pay the fees prescribed by the Commissioner by public notice; or
(b)        copy of the recording of the evidence or a part thereof from the 'registrar' for purposes of private transcription, the appellant must pay the fees prescribed
by the Commissioner in the public notice.                                                                  40
(4)   A fee paid under subsection (3) constitutes funds of SARS within the meaning of section 24 of the SARS Act.
 

Leave to appeal to Supreme Court of Appeal against tax court decision

 
135.   (1) If an intending appellant wishes to appeal against a decision of the tax court,
the 'registrar' must submit the notice of intention to appeal lodged under section 134(1)  45

 

 
 
 

Publikasie van uitspraak van belastinghof

 
132.    'n Uitspraak van die belastinghof wat met 'n appèl kragtens hierdie Hoofstuk handel, moet vir algemene inligting gepubliseer word en, tensy die sitting van die belastinghof openbaar was ingevolge die omstandighede bedoel in artikel 124(2), in 'n vorm wat nie die identiteit van die 'appellant' openbaar nie. 5
 

Deel E

 
Appèl teen beslissing van belastinghof
 
Appèl teen beslissing van belastinghof
 
133.   (1) Die belastingpligtige of SAID kan op die wyse in hierdie Wet voorgeskryf kragtens artikels 129 en 130, teen 'n beslissing van die belastinghof appelleer.                                                                        10
(2)    'n Appèl teen 'n beslissing van die belastinghof is ontvanklik—
(a)        deur die volbank van die Provinsiale Afdeling van die Hoë Hof wat regsbevoegdheid het in die gebied waarin die sitting van die belastinghof plaasvind; of
(b)        deur die Hoogste Hof van Appèl, sonder 'n tussenappèl na die Provinsiale     15
Afdeling, indien—
(i)       die president van die belastinghof kragtens die 'reëls' verlof toegestaan het; of
(ii)        die  appèl  verhoor  is  deur  die  belastinghof  saamgestel  kragtens artikel 118(5).             20
 

Kennisgewing van voorneme om te appelleer teen beslissing van belastinghof

 
134.    (1) 'n Party wat van voorneme is om 'n appèl teen 'n beslissing van die belastinghof in te dien (hierna in hierdie Deel genoem as die appellant) moet, binne 21 besigheidsdae na die datum van die kennisgewing deur die 'griffier'waarin die partye
van die belastinghof se beslissing in kennis gestel word kragtens artikel 131, of binne 'n  25
verdere tydperk wat die president van die belastinghof by die aanvoer van goeie redes kan toelaat, by die 'griffier' en die teenparty of die teenparty se prokureur of agent 'n kennisgewing beteken van voorneme om teen die beslissing te appelleer.
(2)    'n Kennisgewing van voorneme om te appelleer, moet vermeld—
(a)        in welke afdeling van die Hoë Hof die appellant verlang dat die appèl verhoor     30
word;
(b)        of teen die hele of slegs 'n gedeelte van die uitspraak geappelleer gaan word (indien  slegs  teen  'n  gedeelte,  watter  gedeelte),  en  die  gronde  van  die voorgenome  appèl,  met  'n  aanduiding  van  die  feitebevindings  of  regs- beslissings waarteen geappelleer gaan word; en           35
(c)        of die appellant, ten einde die rekord vir appèl voor te berei, 'n transkripsie verlang van die getuienis gelewer by die belastinghof se verhoor van die saak (of indien slegs 'n gedeelte van die getuienis verlang word, watter gedeelte).
(3)    Indien die appellant die belastingpligtige is en 'n—
(a)        transkripsie van die getuienis of 'n gedeelte daarvan van die 'griffier' vereis,     40
moet  die  appellant  die  fooie  betaal  deur  die  Kommissaris  by  openbare kennisgewing voorgeskryf; of
(b)        afskrif van die opname van die getuienis of 'n gedeelte daarvan van die 'griffier' vereis vir die doeleindes van private transkripsie, moet die appellant
die   fooie   betaal   deur   die   Kommissaris   by   openbare   kennisgewing     45
voorgeskryf.
(4)    'n Fooi betaal kragtens subartikel (3) vorm deel van SAID se fondse binne die betekenis van artikel 24 van die SAID-Wet.
 

Verlof om na Hoogste Hof van Appèl te appelleer teen beslissing van belastinghof

 
135.   (1) Indien 'n voornemende appellant verlang om te appelleer teen 'n beslissing    50
van die belastinghof moet die 'griffier' die kennisgewing van voorneme om te appelleer wat kragtens artikel 134(1) ingedien is, aan die president van die belastinghof voorlê, wat 'n bevel moet uitreik waarin verlof tot appèl toegestaan of geweier word met

 

 
 
 
to the president of the tax court, who must make an order granting or refusing leave to appeal having regard to the grounds of the intended appeal as indicated in the notice.
(2)    If the president of the tax court cannot act in that capacity or it is inconvenient for the president to act in that capacity for purposes of this section, the Judge-President of
the relevant Division of the High Court may nominate and second another judge or      5 acting judge to act as president of the tax court for that purpose.
(3)   Subject to the right to petition the Chief Justice for leave to appeal to the Supreme Court of Appeal in terms of section 21 of the Supreme Court Act, 1959 (Act No. 59 of 1959), an order made by the president of the tax court under subsection (1) is final.

Failure to lodge notice of intention to appeal tax court decision                                        10

136.   (1) A person entitled to appeal against a decision of the tax court, who has not lodged a notice of intention to appeal within the time and in the manner required by section 134, abandons, subject to any right to note a cross appeal, the right of appeal against the decision.
(2) A person who under section 134 lodged a notice of intention to appeal against a    15
decision of the tax court but who has subsequently withdrawn the notice, abandons the right to note an appeal or cross-appeal against the decision.
 

Notice by registrar of period for appeal of tax court decision

 
137.   (1) After the expiry of the time allowed under section 134(1) for the lodging of
a notice of intention to appeal, the 'registrar' must—                                                                20
(a)        give notice to a person who has lodged a notice of intention to appeal which has not been withdrawn, that if the person decides to appeal, the appeal must be noted within 21 business days after the date of the 'registrar's' notice; and
(b)        supply to the person referred to in paragraph (a) a certified copy of an order
that the president of the tax court made under section 135 which is the subject    25
of the intended appeal.
(2)   The 'registrar'may not give notice under subsection (1)(a) until the order has been made or the transcript has been completed if—
(a)        it appears that the president of the tax court will make an order under section 135; or         30
(b)        an intending appellant requires a transcript of evidence given at the hearing of the case by the tax court as envisaged in section 134(2)(c).
(3)     If the opposite party is not also an intending appellant in the same case, the 'registrar' must provide to the opposite party copies of the notice and any order referred
to in subsection (1)(a) and (b).                                                                                                        35
 

Notice of appeal to Supreme Court of Appeal against tax court decision

138.   (1) If a person has—
(a)        appealed to the Supreme Court of Appeal from a court established under section 118(5);
(b)        been  granted  leave  to  appeal  to  the  Supreme  Court  of  Appeal  under    40
section 135; or
(c)        successfully petitioned to the Supreme Court of Appeal for leave to appeal, the appeal which a party must note against a decision given in the relevant case must be noted to that Court.
(2) If the notice of intention to appeal was noted to the High Court or leave to appeal 45
to the Supreme Court of Appeal has been refused under section 135, the party who lodged the notice of intention to appeal must note an appeal to the appropriate Provincial Division of the High Court.

 

 
 
 
inagneming van die gronde van die voorgenome appèl soos in die kennisgewing aangedui.
(2)    Indien die president van die belastinghof nie vir die doeleindes van hierdie artikel in daardie hoedanigheid kan optree nie of dit ongeleë is vir die president om in daardie
hoedanigheid op te tree, kan die Regter-president van die tersaaklike Afdeling van die       5 Hoë Hof 'n ander regter of waarnemende regter benoem en sekondeer om as president
van die belastinghof vir daardie doel waar te neem.
(3)    Behoudens die reg om by wyse van petisie aansoek te doen by die Hoofregter vir verlof om na die Hoogste Hof van Appèl te appelleer ingevolge artikel 21 van die Wet
op die Hooggeregshof, 1959 (Wet No. 59 van 1959), is 'n bevel gemaak deur die   10 president van die belastinghof kragtens subartikel (1) finaal.
 

Versuim om kennis te gee van voorneme om teen beslissing van belastinghof te appelleer

 
136.    (1) 'n Persoon wat geregtig is om teen 'n beslissing van die belastinghof te appelleer, wat nie 'n kennisgewing van voorneme om teen die beslissing te appelleer  15 ingedien het nie, binne die tyd en op die wyse deur artikel 134 vereis, doen afstand van
die reg om teen die beslissing te appelleer, onderhewig aan enige reg om 'n teenappèl aan te teken.
(2) 'n Persoon wat kragtens artikel 134 'n kennisgewing van voorneme om teen 'n beslissing  van  die  belastinghof  te  appelleer  ingedien  het,  maar  wat  daarna  die   20 kennisgewing teruggetrek het, doen afstand van die reg om 'n appèl of teenappèl teen
die beslissing aan te teken.
 

Kennisgewing deur griffier van tydperk vir appèl teen beslissing van belastinghof

 
137.   (1) Na verstryking van die tyd kragtens artikel 134(1) toegelaat vir die indiening
van 'n kennisgewing van voorneme om te appelleer, moet die 'griffier'—                           25
(a)        kennis gee aan 'n persoon wat 'n kennisgewing van voorneme om te appelleer ingedien het wat nie teruggetrek is nie, dat indien die persoon besluit om te appelleer, die appèl binne 21 besigheidsdae na die datum van die 'griffier' se kennisgewing aangeteken moet word; en
(b)        aan die persoon bedoel in paragraaf (a), 'n gesertifiseerde afskrif verskaf van 30
'n bevel deur die president van die belastinghof uitgereik ingevolge artikel 135 wat die onderwerp van die voorgenome appèl is.
(2)   Die 'griffier'mag nie kennis gee kragtens subartikel (1)(a) totdat die bevel gemaak of die transkripsie voltooi is nie, indien—
(a)        dit blyk dat die president van die belastinghof 'n bevel kragtens artikel 135 sal    35
uitgereik; of
(b)        'n voornemende appellant 'n transkripsie vereis van die getuienis gelewer by die belastinghof se verhoor van die saak soos in artikel 134(2)(c) beoog.
(3)    Indien die teenparty nie ook 'n voornemende appellant in dieselfde saak is nie, moet die 'griffier' die teenparty voorsien van afskrifte van die kennisgwing en enige                                            40
bevel bedoel in subartikel (1)(a) en (b).
 

Kennisgewing van appèl na Hoogste Hof van Appèl teen beslissing van belastinghof

 
138.   (1) Indien 'n persoon—
(a)        na die Hoogste Hof van Appèl geappelleer het vanaf 'n hof ingestel kragtens artikel 118(5);          45
(b)        verlof verleen is om na die Hoogste Hof van Appèl te appelleer kragtens artikel 135; of
(c)        suksesvol was met 'n versoek na die Hoogste Hof van Appèl vir verlof om te appelleer,
moet die appèl wat 'n party teen 'n beslissing in die tersaaklike saak moet aanteken, na 50
daardie Hof aangeteken word.
(2)      Indien  die  kennisgewing  van  voorneme  om  te  appelleer  na  die  Hoë  Hof aangeteken is of verlof om te appelleer na die Hoogste Hof van Appèl geweier is kragtens artikel 135, moet die party wat die kennisgewing van voorneme om te appelleer ingedien het, 'n appèl na die gepaste Provinsiale Afdeling van die Hoë Hof aanteken.            55

 

 
 
 
(3)      The notice of appeal must be lodged within the period referred  to  in section 137(1)(a) or within a longer period as may be allowed under the rules of the court to which the appeal is noted.
(4)   A notice of appeal must be in accordance with the requirements in the rules of the relevant higher court.          5

Notice of cross-appeal of tax court decision

139.   (1) A cross-appeal against a decision of the tax court in a case in which an appeal has been lodged under section 138, must be noted by lodging a written notice of cross-appeal with the 'registrar', serving it upon the opposite party or the opposite
party's attorney and lodging it with the registrar of the court to which the cross-appeal    10
is noted.
(2)    The notice of cross-appeal must be lodged within 21 business days after the date the appeal is noted under section 138 or within a longer period as may be allowed under the rules of the court to which the cross-appeal is noted.
(3)    A notice of cross-appeal must state—                                                                               15
(a)        whether the whole or only part of the judgment is appealed against, and if a part, which part;
(b)        the grounds of cross-appeal specifying the findings of fact or rulings of law appealed against; and
(c)        any further particulars that may be required under the rules of the court to  20
which the cross-appeal is noted.
 

Record of appeal of tax court decision

140.   (1) The record lodged with a court to which an appeal against a decision of a tax court is noted, includes all documents placed before the tax court under the 'rules'.
(2) Documents submitted in the tax court which do not relate to the matters in dispute     25
in the appeal may be excluded from the record with the consent of the parties.
 

Abandonment of judgment

141.   (1) A party may by notice in writing lodged with the 'registrar' and the opposite party or the opposite party's attorney or agent, abandon the whole or a part of a judgment
in the party's favour.                                                                                                                        30
(2)   A notice of abandonment becomes part of the record.
 

Part F Settlement of dispute

Definitions
 
142.    In this Part, unless the context indicates otherwise, the following terms, if in      35
single quotation marks, have the following meanings:
'dispute' means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or of both the facts and the law, which arises pursuant to the issue of an assessment or the making of a 'decision'; and
'settle' means, after the lodging of an appeal under this Chapter, to resolve a  40
'dispute' by compromising a disputed liability, otherwise than by way of either SARS or the person concerned accepting the other party's interpretation of the facts or the law applicable to those facts or of both the facts and the law, and 'settlement' must be construed accordingly.
 

Purpose of Part                                                                                                                                45

 
143.   (1) A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable.

 

 
 
 
(3)    Die kennisgewing van appèl moet aangeteken word binne die tydperk bedoel in artikel 137(1)(a) of binne 'n langer tydperk wat kragtens die reëls van die hof waar die appèl aangeteken word, toegelaat word.
(4)   'n Kennisgewing van appèl moet in ooreenstemming wees met die vereistes in die reëls van die tersaaklike hoër hof.   5

Kennisgewing van teenappèl teen beslissing van belastinghof

139.    (1) 'n Teenappèl teen 'n beslissing van die belastinghof in die geval waar 'n appèl aangeteken is kragtens artikel 138, moet aangeteken word deur 'n skriftelike kennisgewing van teenappèl by die 'griffier' in te dien, dit te beteken op die teenparty of
die teenparty se prokureur en in te dien by die griffier van die hof waarna die teenappèl 10
aangeteken word.
(2)    Die kennisgewing van teenappèl moet aangeteken word binne 21 besigheidsdae na die datum waarop die appèl kragtens artikel 138 aangeteken is of binne 'n langer tydperk wat toegelaat word kragtens die reëls van die hof waarna die teenappèl
aangeteken is.                                                                                                                                    15
(3)    'n Kennisgewing van teenappèl moet vermeld—
(a)        of teen die hele of slegs 'n gedeelte van die uitspraak geappelleer word, en indien 'n gedeelte, watter gedeelte;
(b)        die  gronde  van  teenappèl,  met  vermelding  van  die  feitebevindings  of regsbeslissings waarteen geappelleer word; en                                                                                                       20
(c)        enige verdere besonderhede wat vereis word kragtens die reëls van die hof waarna die teenappèl aangeteken is.

Rekord van appèl van beslissing van belastinghof

140.     (1) Die rekord wat by 'n hof waarna 'n appèl teen 'n beslissing van 'n belastinghof ingedien word, sluit in alle dokumente wat kragtens die 'reëls' aan die                                                          25
belastinghof voorgelê is.
(2) Dokumente ingedien in die belastinghof wat nie betrekking het op die geskilpunte in die appèl nie kan met die instemming van die partye van die rekord uitgesluit word.
 

Afstanddoening van uitspraak

 
141.    (1) 'n Party kan met skriftelike kennisgewing ingedien by die 'griffier' en die     30
teenparty of die teenparty se prokureur of agent afstand doen van die geheel of 'n gedeelte van 'n uitspraak in die party se guns.
(2) 'n Kennisgewing van afstanddoening word deel van die rekord.
 

Deel F

 
Skikking van geskil                                                              35
 
Woordomskrywing
 
142.    In hierdie Deel, tensy dit uit die konteks andersins blyk, en indien in enkel aanhalingstekens, beteken:
'geskil' 'n verskil oor die vertolking van óf die tersaaklike feite wat betrokke is óf
die reg wat daarop van toepassing is, of oor beide die feite en die reg, wat ontstaan    40
het na aanleiding van die uitreik van 'n aanslag of die maak van 'n 'beslissing'; en 'skik' om na die aanteken van 'n appèl kragtens hierdie Hoofstuk, 'n 'geskil' op te los deur 'n aanspreeklikheid wat betwis word toe te gee, anders as by wyse van die aanvaarding  deur  óf  SAID  óf  die  betrokke  persoon  van  die  ander  party  se
vertolking van die feite of die reg van toepassing op daardie feite of van beide die   45
feite en die reg, en 'skikking' en 'geskik' moet dienooreenkomstig uitgelê word.
 

Doel van Deel

 
143.    (1) Die basiese beginsel in belastingreg is dat dit die plig van SAID is om belasting ingevolge die wette deur Parlement verorden aan te slaan en te vorder en om
nie belasting behoorlik hefbaar en betaalbaar is, op te sê nie.                                                 50

 

 
 
 
(2)   Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such flexibility is to the best advantage of the State.
(3)   The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and 'settle' a 'dispute'.
 

Initiation of settlement procedure                                                                                                 5

144.     (1) Either party to a 'dispute' may initiate a 'settlement' procedure by communication with the other party.
(2) Neither SARS nor the taxpayer has the right to require the other party to engage in a 'settlement' procedure.

Circumstances where settlement is inappropriate                                                                  10

145.   It is inappropriate and not to the best advantage of the State to 'settle' a 'dispute' if in the opinion of SARS—
(a)        no circumstances envisaged in section 146 exist and—
(i)       the action by the person concerned that relates to the 'dispute' constitutes intentional tax evasion or fraud;                                                                                                                        15
(ii)        the 'settlement' would be contrary to the law or a practice generally prevailing and no exceptional circumstances exist to justify a departure from the law or practice; or
(iii)        the person concerned has not complied with the provisions of a tax Act
and the non-compliance is of a serious nature;                                                20
(b)        it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose; or
(c)        the pursuit of the matter through the courts will significantly promote taxpayer compliance with a tax Act and the case is suitable for this purpose.

Circumstances where settlement is appropriate                                                                      25

146.    The Commissioner may, if it is to the best advantage of the state, 'settle' a 'dispute', in whole or in part, on a basis that is fair and equitable to both the person concerned and to SARS, having regard to—
(a)        whether the 'settlement' would be in the interest of good management of the
tax system, overall fairness, and the best use of SARS' resources;                       30
(b)        SARS' cost of litigation in comparison to the possible benefits with reference to—
(i)       the prospects of success in court;
(ii)        the prospects of the collection of the amounts due; and
(iii)        the costs associated with collection;                                                                   35
(c)        whether there are any—
(i)       complex factual issues in contention; or
(ii)        evidentiary difficulties,
which are sufficient to make the case problematic in outcome or unsuitable for resolution  through  the  alternative  'dispute' resolution  procedures  or  the                                                40
courts;
(d)        a situation in which a participant or a group of participants in a tax avoidance arrangement has accepted SARS' position in the 'dispute', in which case the 'settlement' may be negotiated in an appropriate manner required to unwind existing structures and arrangements; or                   45
(e)        whether 'settlement' of the 'dispute' is a cost-effective way to promote compliance with a tax Act by the person concerned or a group of taxpayers.
 

Procedure for settlement

 
147.   (1) A person participating in a 'settlement' procedure must disclose all relevant facts during the discussion phase of the process of 'settling' a 'dispute'.                                                                               50

 

 
 
 
(2)     Omstandighede mag vereis dat die strengheid en onbuigsaamheid van hierdie basiese beginsel versag word, indien sodanige buigsaamheid tot die beste voordeel van die Staat sal wees.
(3)   Die doel van hierdie Deel is om die omstandighede voor te skryf waaronder dit vir SAID gepas is om die basiese beginsel te versag en 'n 'geskil' te 'skik'.                                                                                         5
 

Instelling van skikkingsprosedure

 
144.   (1) Enige party tot 'n 'geskil' kan 'n 'skikkings'-prosedure instel deur met die ander party te kommunikeer.
(2) Nóg SAID nóg die belastingpligtige het die reg om te vereis dat die ander party in
'n 'skikkings'-prosedure betrokke raak.                                                                                       10
 

Omstandighede waar skikking onvanpas is

 
145.   Dit is onvanpas en nie tot die beste voordeel van die Staat om 'n 'geskil' te 'skik' nie indien, na die mening van SAID—
(a)        geen omstandighede in artikel 146 beoog teenwoordig is nie en—
(i)       die optrede deur die betrokke persoon wat met die 'geskil' verband hou,  15
opsetlike belastingontduiking of bedrog uitmaak;
(ii)        die 'skikking' strydig sal wees met die reg of 'n algemeen heersende praktyk en geen buitengewone omstandighede bestaan om 'n afwyking van die reg of praktyk te regverdig nie; of
(iii)        die betrokke persoon nie aan die bepalings van 'n Belastingwet voldoen  20
het nie en die nienakoming van 'n ernstige aard is;
(b)        dit in die openbare belang is om geregtelike opklaring van die aangeleentheid te verkry en die saak gepas is vir dié doel; of
(c)        die voortsetting van die aangeleentheid deur die howe nakoming van 'n Belastingwet deur belastingpligtiges wesenlik sal bevorder en die saak gepas                                      25
is vir dié doel.
 

Omstandighede waar skikking gepas is

 
146.   Die Kommissaris kan, indien dit tot die beste voordeel van die staat is, 'n 'geskil' in geheel of gedeeltelik 'skik', op 'n grondslag wat regverdig en billik vir beide die
betrokke persoon en SAID is, na inagneming van—                                                                 30
(a)        die vraag of die 'skikking' in die belang van goeie bestuur van die belastingstelsel, algemene billikheid en die beste aanwending van SAID se hulpbronne sal wees;
(b)        SAID se koste van litigasie in verhouding tot die moontlike voordele met verwysing na—           35
(i)       die kanse op sukses in 'n hof;
(ii)        die kanse vir invordering van die bedrae verskuldig; en
(iii)        die koste wat met invordering verband hou;
(c)        die vraag of daar enige—
(i)       ingewikkelde feitelike kwessies in geskil is; of                                                   40
(ii)        bewysregtelike probleme bestaan,
wat voldoende is om die saak se uitkoms problematies of ongeskik vir beslegting deur middel van die alternatiewe geskilbeslegting prosedures of die howe te maak;
(d)        'n geval waar 'n deelnemer of 'n groep deelnemers in 'n belastingvermydings-  45 reëling SAID se standpunt in die 'geskil' aanvaar het, in welke geval die 'skikking' onderhandel kan word op 'n gepaste wyse wat nodig om bestaande strukture en reëlings te ontbind; of
(e)        die vraag of 'skikking'van die 'geskil'nakoming van 'n Belastingwet deur die betrokke persoon of 'n groep belastingpligtiges op 'n koste-effektiewe wyse                                                          50
sal bevorder.
 

Prosedure vir skikking

 
147.    (1) 'n Persoon wat aan 'n skikkingsprosedure deelneem moet alle tersaaklike feite openbaar tydens die besprekingsfase van die proses om 'n 'geskil' te 'skik'.

 

 
 
 
(2)    A 'settlement' is conditional upon full disclosure of material facts known to the person concerned at the time of 'settlement'.
(3)    A dispute 'settled' in whole or in part must be evidenced by an agreement in writing between the parties in the prescribed format and must include details on—
(a)        how each particular issue is 'settled';                                                                            5
(b)        relevant undertakings by the parties;
(c)        treatment of the issue in future years;
(d)        withdrawal of objections and appeals; and
(e)        arrangements for payment.
(4)    The agreement must be signed by a senior SARS official.                                             10
(5)     SARS must, if the 'dispute' is not ultimately 'settled', explain to the person concerned the further rights of objection and appeal.
(6)    The agreement and terms of a 'settlement' agreement must remain confidential, unless their disclosure is authorised by law or SARS and the person concerned agree otherwise.                                15
 

Finality of settlement agreement

 
148.    (1) The settlement agreement represents the final agreed position between the parties and is in full and final 'settlement' of all or the specified aspects of the 'dispute' in question between the parties.
(2)    SARS must adhere to the terms of the agreement, unless material facts were not    20
disclosed as required by section 147(1) or there was fraud or misrepresentation of the facts.
(3)    If the person concerned fails to pay the amount due pursuant to the agreement or otherwise fails to adhere to the agreement, a senior SARS official may—
(a)        regard the agreement as void and proceed with the matter in respect of the  25
original disputed amount; or
(b)        enforce collection of the 'settlement' amount under the collection provisions of this Act in full and final 'settlement' of the 'dispute'.
 

Register of settlements and reporting

 
149.   (1) SARS must—                                                                                                                 30
(a)        maintain a register of all 'disputes' that are 'settled' under this Part; and
(b)        document the process under which each 'dispute' is 'settled'.
(2)     The Commissioner must provide an annual summary of 'settlements' to the Auditor-General and to the Minister.
(3)    The summary referred to in subsection (2) must be submitted by no later than the 35
date on which the annual report for SARS is submitted to Parliament for the year and must—
(a)        be in a format which, subject to section 70(5), does not disclose the identity of the person concerned; and
(b)        contain details, arranged by main classes of taxpayers or sections of the   40
public, of the number of 'settlements', the amount of tax forgone, and the estimated savings in litigation costs.
 

Alteration of assessment or decision on settlement

 
150.   (1) If a 'dispute' between SARS and the person aggrieved by an assessment or 'decision' is 'settled' under this Part, SARS may, despite anything to the contrary                                                        45
contained in a tax Act, alter the assessment or 'decision'to give effect to the 'settlement'.
(2) An altered assessment or 'decision' referred to in subsection (1) is not subject to objection and appeal.

 

(2)    'n 'Skikking' is voorwaardelik daarop dat wesenlike feite wat op die tydstip van 'skikking' aan die betrokke persoon bekend is, ten volle geopenbaar word.
(3)    'n 'Geskil' in geheel of gedeeltelik 'geskik' moet gestaaf word deur 'n skriftelike ooreenkoms tussen die partye, in die voorgeskrewe formaat en moet besonderhede bevat van—                                             5
(a)        hoe elke spesifieke geskilpunt 'geskik' is;
(b)        tersaaklike ondernemings deur die partye;
(c)        hantering van die aangeleentheid in toekomstige jare;
(d)        terugtrekking van besware en appèlle; en
(e)        reëlings vir betaling.                                                                                                         10
(4)    Die ooreenkoms moet deur 'n senior SAID-amptenaar onderteken word.
(5)   SAID moet, indien die 'geskil' nie uiteindelik 'geskik' word nie, die verdere regte van beswaar en appèl aan die betrokke persoon verduidelik.
(6)    Die ooreenkoms en voorwaardes van die skikkingsooreenkoms moet vertroulik
bly, tensy die openbaarmaking daarvan regtens gemagtig word of SAID en die betrokke    15
persoon andersins ooreenkom.
 

Finaliteit van skikkingsooreenkoms

 
148.   (1) Die skikkingsooreenkoms verteenwoordig die finale ooreengekome posisie tussen die partye en is in volle en finale 'skikking' van alle of die vermelde aspekte van
die 'geskil' ter sprake tussen die partye.                                                                                        20
(2)    SAID moet aan die voorwaardes van die ooreenkoms voldoen, tensy wesenlike feite vereis ingevolge artikel 147(1) nie geopenbaar is nie of indien daar bedrog of wanvoorstelling van die feite was.
(3)   Indien die betrokke persoon versuim om die bedrag verskuldig ooreenkomstig die ooreenkoms te betaal of andersins versuim om die ooreenkoms na te kom, kan 'n senior                                               25
SAID-amptenaar—
(a)        die ooreenkoms as nietig beskou en voortgaan met die aangeleentheid ten opsigte van die aanvanklik betwiste bedrag; of
(b)        invordering van skikkingsbedrag afdwing kragtens die invorderingsbepalings
van hierdie Wet as volle en finale 'skikking' van die 'geskil'.                                 30
 

Register van skikkings en verslagdoening

 
149.   (1) SAID moet—
(a)        'n register byhou van alle 'geskille' wat ingevolge hierdie Deel 'geskik' word; en
(b)        die proses waarkragtens elke 'geskil' 'geskik' word dokumenteer.                         35
(2)      Die  Kommissaris  moet  'n  jaarlikse  opsomming  van  'skikkings'  aan  die Ouditeur-generaal en die Minister voorsien.
(3)    Die opsomming bedoel in subartikel (2) moet ingedien word teen nie later nie as die datum waarop SAID se jaarlikse verslag vir die jaar by die Parlement ingedien word
en moet—                                                                                                                                           40
(a)        in 'n formaat wees wat, behoudens artikel 70(5), nie die identiteit van die betrokke persoon openbaarmaak nie; en
(b)        besonderhede bevat van die aantal 'skikkings', die bedrag aan belasting verbeur, en die beraamde bedrag van besparing in litigasiekoste, aangedui in hoofklasse belastingpligtiges of gedeeltes van die publiek.                                                                                                                              45
 

Wysiging van aanslag of beslissing oor skikking

 
150.   (1) Indien 'n 'geskil' tussen SAID en die persoon veronreg deur 'n aanslag of 'beslissing'   kragtens   hierdie   Deel   geskik   word,   kan   SAID,   ondanks   enige andersluidende bepalings in 'n Belastingwet, die aanslag of 'beslissing' wysig ten einde gevolg te gee aan die 'skikking'.                                                     50
(2) 'n Gewysigde aanslag of 'beslissing' bedoel in subartikel (1) is nie aan beswaar en appèl onderhewig nie.

 

 
 
 

CHAPTER 10

 
TAX LIABILITY AND PAYMENT
 

Part A Taxpayers

Taxpayer                                                                                                                                             5
 
151.   In this Act, taxpayer means—
(a)        a person chargeable to tax;
(b)        a representative taxpayer;
(c)        a withholding agent;
(d)        a responsible third party; or                                                                                           10
(e)        a person who is the subject of a request to provide assistance under an international tax agreement.
 

Person chargeable to tax

 
152.   A person chargeable to tax is a person upon whom the liability for tax due under
a tax Act is imposed and who is personally liable for the tax.                                                  15
 

Representative taxpayer

 
153.   (1) In this Act, a representative taxpayer means a person who is responsible for paying the tax liability of another person as an agent, other than as a withholding agent, and includes a person who—
(a)        is a representative taxpayer in terms of the Income Tax Act;                                20
(b)        is a representative employer in terms of the Fourth Schedule to the Income Tax Act; or
(c)        is a representative vendor in terms of section 46 of the Value-Added Tax Act.
(2)    Every person who becomes or ceases to be a representative taxpayer (except a public officer of a company) under a tax Act, must notify SARS accordingly in such                                     25
form as the Commissioner may prescribe, within 21 business days after becoming or ceasing to be a representative taxpayer, as the case may be.
(3)   A taxpayer is not relieved from any liability, responsibility or duty imposed under a tax Act by reason of the fact that the taxpayer's representative—
(a)        failed to perform such responsibilities or duties; or                                                   30
(b)        is liable for the tax payable by the taxpayer.
 

Liability of representative taxpayer

 
154.   (1) A representative taxpayer is, as regards—
(a)        the income to which the representative taxpayer is entitled;
(b)        moneys to which the representative taxpayer is entitled or has the manage-  35 ment or control;
(c)        transactions concluded by the representative taxpayer; and
(d)       anything else done by the representative taxpayer, in such capacity—
(i)       subject to the duties, responsibilities and liabilities of the taxpayer repre-  40 sented;
(ii)        entitled to any abatement, deduction, exemption, right to set off a loss, and other items that could be claimed by the person represented; and
(iii)        liable for the amount of tax specified by a tax Act.

 

 
 
 

HOOFSTUK 10 BELASTINGAANSPREEKLIKHEID EN BETALING

Deel A Belastingpligtiges

 
Belastingpligtige                                                                                                                                5
 
151.   In hierdie Wet, beteken belastingpligtige—
(a)        'n persoon aanspreeklik vir belasting;
(b)        'n verteenwoordigende belastingpligtige;
(c)        'n terughoudingsagent;
(d)        'n verantwoordelike derde party; of                                                                            10
(e)        'n persoon wat die onderwerp is van 'n versoek om bystand te lewer kragtens 'n internasionale belastingooreenkoms.
 

Persoon aanspreeklik vir belasting

 
152.    'n Persoon aanspreeklik vir belasting is 'n persoon op wie die verpligting vir belasting verskuldig kragtens 'n Belastingwet opgelê word en wat persoonlik vir die                                                            15
belasting aanspreeklik is.
 

Verteenwoordigende belastingpligtige

 
153.   (1) In hierdie Wet beteken 'n verteenwoordigende belastingpligtige 'n persoon wat verantwoordelik is om die belastingaanspreeklikheid van 'n ander persoon as 'n
agent te betaal, uitgesonderd 'n terughoudingsagent, en sluit 'n persoon in wat—              20
(a)        'n verteenwoordigende belastingpligtige ingevolge die Inkomstebelastingwet is;
(b)        'n  verteenwoordigende  werkgewer  ingevolge  die  Vierde  Bylae  by  die Inkomstebelastingwet is; of
(c)        'n verteenwoordigende ondernemer ingevolge artikel 46 van die Wet op   25
Belasting van Toegevoegde Waarde is.
(2)    Elke persoon wat 'n verteenwoordigende belastingpligtige word of ophou om te wees (behalwe 'n openbare amptenaar van 'n maatskappy) kragtens 'n Belastingwet, moet SAID dienooreenkomstig inlig in die vorm deur die Kommissaris voorgeskryf binne 21 besigheidsdae nadat daardie persoon 'n verteenwoordigende belastingpligtige           30
geword het of ophou om een te wees, na gelang van die geval.
(3)      'n Belastingpligtige word nie onthef van enige aanspreeklikheid, verant- woordelikheid of verpligting opgelê kragtens 'n Belastingwet opgelê nie, uit hoofde van die feit dat die belastingpligtige se verteenwoordiger—
(a)        versuim het om sodanige verantwoordelikhede of verpligtinge uit te voer nie;      35
of
(b)        aanspreeklik is vir die belasting deur die belastingpligtige betaalbaar.
 

Aanspreeklikheid van verteenwoordigende belastingpligtige

 
154.   (1) 'n Verteenwoordigende belastingpligtige is, met betrekking tot—
(a)        die inkomste waarop die verteenwoordigende belastingpligtige geregtig is;         40
(b)        gelde waarop die verteenwoordigende belastingpligtige geregtig is of waaroor hy of sy die bestuur of beheer het;
(c)        transaksies deur die verteenwoordigende belastingpligtige aangegaan; en
(d)        enigiets anders deur die verteenwoordigende belastingpligtige gedoen,
in sodanige hoedanigheid—                                                                                                            45
(i)       onderhewig aan die pligte, verantwoordelikhede en aanspreeklikhede van die belastingpligtige wat verteenwoordig word;
(ii)        geregtig  op  enige  korting,  aftrekking,  vrystelling,  reg  om  'n  verlies  te verreken, en ander items wat deur die persoon wat verteenwoordig word, geëis kan word; en                         50
(iii)        aanspreeklik vir die bedrag belasting in 'n Belastingwet aangedui.

 

 
 
 
(2) A representative taxpayer may be assessed in respect of any tax under sub- section (1), but such assessment is regarded as made upon the representative taxpayer in such capacity only.
 

Personal liability of representative taxpayer

 
155.   A representative taxpayer is personally liable for tax payable in the representa-     5 tive taxpayer's representative capacity, if, while it remains unpaid—
(a)        the representative taxpayer alienates, charges or disposes of amounts in respect of which the tax is chargeable; or
(b)        the representative taxpayer disposes of or parts with funds or moneys, which
are in the representative taxpayer's possession or come to the representative  10 taxpayer after the tax is payable, if the tax could legally have been paid from
or out of the funds or moneys.
 

Withholding agent

 
156.   In this Act, withholding agent means a person who must under a tax Act withhold
an amount of tax and pay it to SARS.                                                                                         15
 

Personal liability of withholding agent

 
157.   (1) A withholding agent is personally liable for an amount of tax—
(a)        withheld and not paid to SARS; or
(b)        which should have been withheld under a tax Act but was not so withheld.
(2) An amount paid or recovered from a withholding agent in terms of subsection (1)    20
is an amount of tax which is paid on behalf of the relevant taxpayer in respect of his or her liability under the relevant tax Act.
 

Responsible third party

 
158.   In this Act, responsible third party means a person who becomes otherwise liable
for the tax liability of another person, other than as a representative taxpayer or as a 25
withholding agent, whether in a personal or representative capacity.
 

Personal liability of responsible third party

 
159.   A responsible third party is personally liable to the extent described in Part D of Chapter 11.
 

Right to recovery of taxpayer                                                                                                      30

 
160.   (1) A representative taxpayer, withholding agent or responsible third party who, as such, pays a tax is entitled—
(a)        to recover the amount so paid from the person on whose behalf it is paid; or
(b)        to retain out of money or assets in that person's possession or that may come
to that person in that representative capacity, an amount equal to the amount  35
so paid.
(2) Unless otherwise provided for in a tax Act, a taxpayer on whose behalf an amount deducted or withheld has been paid to SARS by a withholding agent is not entitled to recover from the withholding agent the amount so deducted or withheld.
 

Security by taxpayer                                                                                                                      40

 
161.   (1) A senior SARS official may require security from a taxpayer to safeguard the collection of tax by SARS, if the taxpayer—

 

 
 
 
(2) 'n Verteenwoordigende belastingpligtige kan ten opsigte van enige belasting kragtens subartikel (1) aangeslaan word, maar sodanige aanslag word beskou as op die verteenwoordigende belastingpligtige in sodanige hoedanigheid alleen gedoen te word.
 

Persoonlike aanspreeklikheid van verteenwoordigende belastingpligtige

 
155.   'n Verteenwoordigende belastingpligtige is persoonlik aanspreeklik vir belasting         5 in  die  verteenwoordigende  belastingpligtige  se  verteenwoordigende  hoedanigheid betaalbaar, indien, solank dit onbetaal bly—
(a)        die verteenwoordigende belastingpligtige die bedrae ten opsigte waarvan die belasting hefbaar is vervreem, beswaar of verhandel; of
(b)        die  verteenwoordigende  belastingpligtige  fondse  of  gelde  wat  in  die   10 verteenwoordigende belastingpligtige se  besit is of  na die verteenwoor- digende  belastingpligtige  toe  kom  nadat  die  belasting  betaalbaar  word, vervreem of opgee, indien die belasting wettiglik met of uit die fondse of gelde betaal kon word.

Terughoudingsagent                                                                                                                      15

 
156.     In  hierdie  Wet  beteken  terughoudingsagent  'n  persoon  wat  kragtens  'n Belastingwet, 'n bedrag aan belasting moet terughou en dit aan SAID moet oorbetaal.
 

Persoonlike aanspreeklikheid van terughoudingsagent

 
157.   (1) 'n Terughoudingsagent is persoonlik aanspreeklik vir 'n bedrag belasting—
(a)        teruggehou en nie aan SAID oorbetaal nie; of                                                          20
(b)        wat  kragtens  'n  Belastingwet  teruggehou  moes  word  maar  nie  aldus teruggehou is nie.
(2) 'n Bedrag betaal of verhaal van 'n terughoudingsagent ingevolge subartikel (1) is 'n bedrag belasting wat namens die tersaaklike belastingpligtige betaal is ten opsigte van
sy of haar aanspreeklikheid kragtens die tersaaklike Belastingwet.                                       25
 

Verantwoordelike derde party

 
158.   In hierdie Wet beteken verantwoordelike derde party 'n persoon wat andersins aanspreeklik word vir die belastingaanspreeklikheid van 'n ander persoon, anders as 'n verteenwoordigende  belastingpligtige  of  as  'n  terughoudingsagent,  hetsy  in  'n persoonlike of verteenwoordigende hoedanigheid.      30
 

Persoonlike aanspreeklikheid van verantwoordelike derde party

 
159.   'n Verantwoordelike derdeparty is persoonlik aanspreeklik in die mate in Deel D van Hoofstuk 11 beskryf.
 

Verhaalsreg van belastingpligtige

 
160.     (1) 'n Verteenwoordigende belastingpligtige, terughoudingsagent of verant-  35 woordelike derde party wat, in dié hoedanigheid, 'n belasting betaal is geregtig—
(a)        om die bedrag aldus betaal te verhaal van die persoon namens wie dit betaal word; of
(b)        om 'n bedrag gelyk aan die bedrag aldus betaal terug te hou uit gelde of bates
in  daardie  persoon  se  besit  of  wat  na  daardie  persoon  kom  in  daardie    40
verteenwoordigende hoedanigheid.
(2) Tensy andersins in 'n Belastingwet bepaal, is 'n belastingpligtige namens wie 'n bedrag afgetrek of teruggehou en aan SAID betaal is deur 'n terughoudingsagent nie geregtig om die bedrag aldus afgetrek of teruggehou van die terughoudingsagent te verhaal nie.                                                           45
 

Sekuriteit deur belastingpligtige

 
161.   (1) 'n Senior SAID-amptenaar kan sekuriteit van 'n belastingpligtige vereis om die invordering van belasting deur SAID te verseker, indien die belastingpligtige—

 

 
 
 
(a)        is a representative taxpayer, withholding agent or responsible third party who was previously held liable in the taxpayer's personal capacity under a tax Act;
(b)        has been convicted of a tax offence;
(c)        has frequently failed to pay amounts of tax due;
(d)        has frequently failed to carry out other obligations imposed under any tax Act      5 which constitutes non-compliance referred to in Chapter 15; or
(e)        is under the management or control of a person who is or was a person contemplated in paragraphs (a) to (d).
(2)    If security is required, SARS must by written notice to the taxpayer require the taxpayer to furnish to or deposit with SARS, within such period that SARS may allow,  10 security for the payment of any tax which has or may become payable by the taxpayer
in terms of a tax Act.
(3)   The security must be of the nature, amount and form that the senior SARS official directs.
(4)    If the security is in the form of cash deposit and the taxpayer fails to make such   15 deposit, it may—
(a)        be collected as if it were a tax debt of the taxpayer recoverable under this Act; or
(b)        be set-off against any refund due to the taxpayer.
(5)   A senior SARS official may, in the case of a taxpayer which is not a natural person  20 and cannot provide the security required under subsection (1), require of any or all of the members, shareholders or trustees who control or are involved in the management of the taxpayer to enter into a contract of suretyship in respect of the taxpayer's liability for tax which may arise from time to time.
Part B                                                                          25
 

Payment of tax

 
Determination of time and manner of payment of tax
 
162.   (1) Tax must be paid by the day and at the place notified by SARS or as specified in a tax Act, and must be paid as a single amount or in terms of an instalment payment
agreement under section 167.                                                                                                         30
(2)    SARS may prescribe the method of payment of tax, including electronically.
(3)     Despite sections 96(1)(f) and 167, a senior SARS official may, if there are reasonable grounds to believe that—
(a)       a taxpayer will not pay the full amount of tax;
(b)        a taxpayer will dissipate the taxpayer's assets; or                                                    35
(c)        that recovery may become difficult in the future, require the taxpayer to—
(i)       pay the full amount immediately upon receipt of the notice of assessment or a notice described in section 167(6) or within the period as the official deems appropriate under the circumstances; or               40
(ii)        provide such security as the official deems necessary.
 

Preservation order

 
163.    (1) A senior SARS official may authorise an ex parte application to the High Court for an order for the preservation of any assets of a taxpayer or other person prohibiting any person, subject to the conditions and exceptions as may be specified in                                                                                                 45
the preservation order, from dealing in any manner with the assets to which the order relates.
(2)     (a) SARS may, in anticipation of the application and in order to prevent any realisable assets from being disposed of or removed which may frustrate the collection
of the full amount of tax due, seize the assets pending the outcome of an application for  50
a preservation order, which application must commence within 24 hours from the time of seizure of the assets or the further period that SARS and the taxpayer or other person may agree on.

 

 
 
 
(a)        'n verteenwoordigende belastingpligtige, terughoudingsagent of verant- woordelike derdeparty is wat voorheen in die belastingpligtige se persoonlike hoedanigheid kragtens 'n Belastingwet aanspreeklik gehou is;
(b)        skuldig bevind is aan belastingmisdryf;
(c)        dikwels versuim het om bedrae aan belasting verskuldig te betaal;                        5
(d)        dikwels versuim het om ander verpligtinge kragtens enige Belastingwet opgelê, na te kom, wat nienakoming bedoel in Hoofstuk 15 uitmaak; of
(e)        onder die bestuur of beheer is van 'n persoon wat 'n persoon in paragrawe (a)
tot (d) beoog, was of is.
(2)    Indien sekuriteit vereis word, moet SAID by skriftelike kennisgewing aan die       10
belastingpligtige van die belastingpligtige vereis om, binne die tydperk wat SAID mag toelaat, aan of by SAID sekuriteit te verskaf of deponeer vir die betaling van enige belasting wat ingevolge enige Belastingwet deur die belastingpligtige betaalbaar geword het of betaalbaar kan word.
(3)     Die sekuriteit moet van die aard, vir die bedrag en in die vorm wees wat die senior      15
SAID-amptenaar gelas.
(4)     Indien die sekuriteit in die vorm van 'n kontantdeposito is en die belastingpligtige versuim om sodanige deposito te maak, kan dit—
(a)        ingevorder word asof dit 'n belastingskuld van die belastingpligtige is wat kragtens hierdie Wet ingevorder kan word; of                                                                                                 20
(b)        verreken word teen enige terugbetaling aan die belastingpligtige verskuldig.
(5)    'n Senior SAID-amptenaar kan, in die geval van 'n belastingpligtige wat nie 'n natuurlike persoon is nie en nie die sekuriteit kragtens subartikel (1) vereis word kan verskaf nie, van enige of al die lede, aandeelhouers of trustees wat beheer het of betrokke is by die bestuur van die belastingpligtige, vereis om 'n kontrak vir borgskap           25
aan te gaan ten opsigte van die belastingpligtige se belastingaanspreeklikheid wat van tyd tot tyd kan ontstaan.
 

Deel B Betaling van belasting

 
Vasstelling van tyd en wyse van betaling van belasting                                                        30
 
162.   (1) Belasting moet teen die dag en op die plek betaal word deur SAID bekend gemaak of soos in 'n Belastingwet bepaal, en moet as 'n enkelbedrag of ingevolge 'n afbetalingsooreenkoms kragtens artikel 167 betaal word.
(2)    SAID kan die wyse van betaling van belasting, ingesluit elektronies, voorskryf.
(3)     Ondanks artikels 96(1)(f) en 167 kan 'n senior SAID-amptenaar, indien daar  35
redelike gronde bestaan om te glo dat—
(a)        'n belastingpligtige nie die volle bedrag belasting sal betaal nie;
(b)        'n belastingpligtige die belastingpligtige se bates sal verkwis; of
(c)        dat invordering in die toekoms moeilik mag word,
vereis dat die belastingpligtige—                                                                                                    40
(i)       die volle bedrag onmiddellik betaal by ontvangs van die kennisgewing van aanslag of 'n kennisgewing in artikel 167(6) beskryf of binne die tydperk wat die amptenaar onder die omstandighede gepas ag; of
(ii)        die sekuriteit verskaf wat die amptenaar nodig ag.
 

Bewaringsbevel                                                                                                                                    45

 
163.   (1) 'n Senior SAID-amptenaar kan 'n ex parte aansoek na die Hoë Hof vir 'n bevel vir die bewaring van enige bates van 'n belastingpligtige of ander persoon magtig, ingevolge waarvan enige persoon verbied word om, onderhewig aan die voorwaardes en uitsonderings wat in die bewaringsbevel uiteengesit word, op enige wyse te handel met
die bates waarmee die bevel verband hou.                                                                                  50
(2)    (a) SAID kan, in afwagting van die aansoek en ten einde te voorkom dat enige realiseerbare bates vervreem of verwyder word wat die invordering van die volle bedrag belasting verskuldig kan verydel, op die bates beslag lê hangende die uitkoms van die aansoek vir 'n bewaringsbevel, welke aansoek moet begin binne 24 uur vanaf die tydstip
van  beslaglegging  van  die  bates  of  die  verdere  tydperk  waarop  SAID  en  die   55
belastingpligtige of ander persoon mag ooreenkom.

 

 
 
 
(b) Until a preservation order is made in respect of the seized assets, SARS must take reasonable steps to preserve and safeguard the assets.
(3)   A preservation order may be made if required to secure the collection of tax and in respect of—
(a)        realisable assets seized by SARS under subsection (2);                                             5
(b)        the realisable assets as may be specified in the order and which are held by the person against whom the preservation order is being made;
(c)        all realisable assets held by the person, whether it is specified in the order or not; or
(d)        all  assets  which,  if  transferred  to  the  person  after  the  making  of  the    10
preservation order, would be realisable assets.
(4)    The court to which an application for a preservation order is made may—
(a)        make a provisional preservation order having immediate effect;
(b)        simultaneously grant a rule nisi calling upon the taxpayer or other person upon
a business day mentioned in the rule to appear and to show cause why the   15
preservation order should not be made final; and
(c)        upon application by the taxpayer or other person, anticipate the return day for the purpose of discharging the provisional preservation order if 24 hours' notice of the application has been given to SARS.
(5)    A preservation order must provide for notice to be given to the taxpayer and a  20
person from whom the assets are seized.
(6)    For purposes of the notice or rule required under subsection (4)(b) or (5), if the taxpayer or other person has been absent for a period of 21 business days from his or her usual place of residence or business within the Republic, the court may direct that it will
be sufficient service of that notice or rule if a copy thereof is affixed to or near the outer  25
door of the building where the court sits and published in the Gazette, unless the court directs some other mode of service.
(7)     The court, in granting a preservation order, may make any ancillary orders regarding how the assets must be dealt with, including—
(a)        authorising the seizure of all movable assets;                                                            30
(b)        appointing a curator bonis in whom the assets of that taxpayer or another person liable for tax vest;
(c)        realising the assets in satisfaction of the tax debt;
(d)        making provision as the court may think fit for the reasonable living expenses
of a person against whom the preservation order is being made and his or her  35
legal dependants, if the court is satisfied that the person has disclosed under oath all direct or indirect interests in assets subject to the order and that the person cannot meet the expenses concerned out of his or her unrestrained assets; or
(e)        any other order that the court considers appropriate for the proper, fair and 40
effective execution of the order.
(8)   The court making a preservation order may also make such further order in respect of the discovery of any facts including facts relating to any asset over which the taxpayer or other person may have effective control and the location of the assets as the court may
consider necessary or expedient with a view to achieving the objects of the preservation     45
order.
(9)     The court which made a preservation order may on application by a person affected by that order vary or rescind the order or an order authorising the seizure of the assets concerned or other ancillary order if it is satisfied that—
(a)        the operation of the order concerned will cause the applicant undue hardship; 50
and
(b)        the hardship that the applicant will suffer as a result of the order outweighs the risk that the assets concerned may be destroyed, lost, damaged, concealed or transferred.
(10)    A preservation order remains in force—                                                                          55
(a)        pending the setting aside thereof on appeal, if any, against the preservation order; or
(b)        until the assets subject to the preservation order are no longer required for purposes of the satisfaction of the tax debt.
(11)   In order to prevent any realisable assets that were not seized under subsection (2)    60
from being disposed of or removed contrary to a preservation order under this section,

 

 
 
 
(b) Tot tyd en wyl 'n bewaringsbevel uitgereik is ten opsigte van die bates waarop beslag gelê is, moet SAID redelike stappe neem om die bates te bewaar en te beskerm.
(3)     'n Bewaringsbevel kan gemaak word indien nodig om die invordering van belasting te verseker en ten opsigte van—
(a)        realiseerbare bates deur SAID kragtens subartikel (2) op beslag gelê;                    5
(b)        die realiseerbare bates wat in die bevel vermeld word en wat gehou word deur die persoon teen wie die bewaringsbevel gemaak word;
(c)        alle realiseerbare bates deur die persoon gehou, ongeag of dit in die bevel vermeld word is al dan nie; of
(d)        alle bates wat, indien dit aan die persoon oorgedra word na die maak van die  10
bewaringsbevel, realiseerbare bates sal wees.
(4)    Die hof waarna 'n aansoek om 'n bewaringsbevel gemaak word, kan—
(a)        'n voorlopige bewaringsbevel met onmiddellike uitwerking, uitvaardig;
(b)        gelyktydig 'n reël nisi toestaan wat'n beroep op die belastingpligtige of ander persoon doen om op 'n besigheidsdag in die reël vermeld te verskyn en redes                                              15
te verskaf waarom die bewaringsbevel nie finaal gemaak moet word nie; en
(c)        op aansoek deur die belastingpligtige of ander persoon, die keerdatum vervroeg vir die doeleindes van die opheffing van die voorlopige bewaringsbevel indien 24 uur kennis van die aansoek aan SAID gegee is.
(5)     'n Bewaringsbevel moet voorsiening maak dat kennis gegee word aan die    20
belastingpligtige en 'n persoon van wie die bates beslag op gelê word.
(6)    Vir die doeleindes van die kennisgewing of reël vereis kragtens subartikel (4)(b) of (5), indien die belastingpligtige of ander persoon vir 'n tydperk van 21 besigheidsdae afwesig was van sy of haar gewone woonplek of besigheid binne die Republiek, kan die
hof gelas dat dit voldoende betekening van daardie kennisgewing of reël is indien 'n   25
afskrif daarvan aan of naby die buitedeur van die gebou waar die hof sit aangebring is en in die Staatskoerant gepubliseer is, tensy die hof 'n ander wyse van betekening gelas.
(7)    Die hof kan, in die toestaan van 'n bewaringsbevel, enige aanvullende bevele maak oor hoe met die bates mee gehandel moet word, ingesluit—
(a)        die magtiging van die beslaglegging van alle roerende bates;                                 30
(b)        die aanstelling van 'n curator bonis in wie die bates van daardie belasting- pligtige of ander persoon aanspreeklik vir belasting vestig;
(c)        die realisering van die bates ter betaling van die belastingskuld;
(d)        om  die  voorsiening  te  maak  soos  die  hof  goeddink  vir  die  redelike lewensuitgawes van 'n persoon teen wie die bewaringsbevel gemaak word en                                              35
sy of haar wettige afhanklikes, indien die hof oortuig is dat die persoon onder eed alle direkte en indirekte belange in bates onderhewig aan die bevel verklaar het en dat die persoon nie die betrokke uitgawes kan dek uit sy of haar bates wat nie beperk word nie; of
(e)        enige ander bevel wat die hof nodig ag vir die behoorlike, regverdige en     40
effektiewe uitvoer van die bevel.
(8)    Die hof wat 'n bewaringsbevel maak, kan ook die verdere bevel maak ten opsigte van die blootlegging van enige feite, ingesluit feite wat verband hou met enige bate waaroor die belastingpligtige of ander persoon effektiewe beheer mag hê, en die ligging
van die bates, soos die hof nodig of raadsaam ag met die doel om die oogmerke van die  45
bewaringsbevel te bereik.
(9)    Die hof wat 'n bewaringsbevel gemaak het kan op aansoek deur 'n persoon deur daardie bevel geraak, die bevel of 'n bevel wat die beslaglegging van die betrokke bates magtig of 'n ander aanvullende bevel wysig of intrek indien die hof oortuig is dat—
(a)        die werking van die betrokke bevel oormatige ontbering vir die aansoeker sal     50
veroorsaak; en
(b)        die ontbering wat die aansoeker sal ervaar as gevolg van die bevel van groter belang is as die risiko dat die betrokke bates vernietig, verloor, beskadig, versteek of oorgedra kan word.
(10)    'n Bewaringsbevel bly van krag—                                                                                    55
(a)        hangende  die  tersydestelling  daarvan  op  appèl,  indien  enige,  teen  die bewaringsbevel; of
(b)        todat die bates onderhewig aan die bewaringsbevel nie meer vir die doeleindes van die betaling van die belastingskuld benodig word nie.
(11)     Ten einde te voorkom dat enige realiseerbare bates waarop nie ingevolge    60
subartikel (2) op beslag gelê is nie, vervreem of verwyder word teenstrydig met 'n bewaringsbevel kragtens hierdie artikel, kan 'n senior SAID-amptenaar op die bates

 

 
 
 
a senior SARS official may seize the assets if the official has reasonable grounds to believe that the assets will be so disposed of or removed.
(12)     Assets seized under this section must be dealt with in accordance with the directions of the High Court which made the relevant preservation order.
 

Payment of tax pending objection or appeal                                                                              5

 
164.   (1) Unless a senior SARS official otherwise directs in terms of subsection (3)—
(a)        the obligation to pay tax; and
(b)        the right of SARS to receive and recover tax,
will not be suspended by an objection or appeal or pending the decision of a court of law pursuant to an appeal under section 133.                                                                                                                                        10
(2)   A taxpayer may request a senior SARS official to suspend the payment of tax or a portion thereof due under an assessment if the taxpayer intends to dispute or disputes the liability to pay that tax under Chapter 9.
(3)    A senior SARS official may suspend payment of the disputed tax having regard to—              15
(a)        the compliance history of the taxpayer;
(b)        the amount of tax involved;
(c)        the risk of dissipation of assets by the taxpayer concerned during the period of suspension;
(d)        whether the taxpayer is able to provide adequate security for the payment of  20
the amount involved;
(e)        whether payment of the amount involved would result in irreparable financial hardship to the taxpayer;
(f)         whether sequestration or liquidation proceedings are imminent;
(g)        whether fraud is involved in the origin of the dispute; or                                         25
(h)        whether the taxpayer has failed to furnish information requested under this Act for purposes of a decision under this section.
(4)   If the payment of tax which the taxpayer intended to dispute was suspended under subsection (3) and subsequently—
(a)        no objection is lodged;                                                                                                   30
(b)        an objection is disallowed and no appeal is lodged; or
(c)        an appeal to the tax board or court is unsuccessful and no further appeal is noted,
the suspension is revoked with immediate effect from the date of the expiry of the relevant prescribed time period or any extension of the relevant time period under this                                                35
Act.
(5)   A senior SARS official may deny a request in terms of subsection (2) or revoke a decision to suspend payment in terms of that subsection with immediate effect if satisfied that—
(a)        after the lodging of the objection or appeal, the objection or appeal is frivolous   40
or vexatious;
(b)        the taxpayer is employing dilatory tactics in conducting the objection or appeal;
(c)        on further consideration of the factors referred to in subsection (3), the suspension should not have been given; or                                                                                                                   45
(d)        there is a material change in any of the factors referred to in subsection (3), upon which the decision to suspend the amount involved was based.
(6)    During the period commencing on the day that—
(a)        SARS receives a request for suspension under subsection (2); or
(b)        a suspension is revoked under subsection (5),                                                           50
and ending 10 business days after notice of SARS' decision or revocation has been issued to the taxpayer, no recovery proceedings may be taken unless SARS has a reasonable belief that there is a risk of dissipation of assets by the person concerned.
(7)   If an assessment or a decision referred to in section 104(2) is altered in accordance with—          55
(a)        an objection or appeal;

 

 
 
 
beslag lê indien die amptenaar redelike gronde het om te glo dat die bates aldus vervreem of verwyder sal word.
(12) Daar moet met bates waarop kragtens hierdie artikel beslag gelê is gehandel word   ooreenkomstig   die   voorskrifte   van   die   Hoë   Hof   wat   die   tersaaklike bewaringsbevel gemaak het.     5
 

Betaling van belasting hangende beswaar of appèl

 
164.   (1) Tensy 'n senior SAID-amptenaar ingevolge subartikel (3) andersins bepaal, sal die—
(a)        verpligting om belasting te betaal; en
(b)        die reg van SAID om belasting te ontvang en in te vorder,                                     10
nie  deur  'n  beswaar  of  appèl  of  hangende  die  uitspraak  van  'n  geregshof ooreenkomstig 'n appèl kragtens artikel 133 opgeskort word nie.
(2)    'n Belastingpligtige kan 'n senior SAID-amptenaar versoek om die betaling van belasting of 'n gedeelte daarvan kragtens 'n aanslag verskuldig, op te skort, indien die belastingpligtige kragtens Hoofstuk 9 die verpligting om daardie belasting te betaal                                                                                                     15
betwis of van voorneme is om dit te betwis.
(3)     'n Senior SAID-amptenaar kan betaling van die belasting wat betwis word opskort, na inagneming van—
(a)        die nakomingsgeskiedenis van die belastingpligtige;
(b)        die bedrag belasting ter sprake;                                                                                    20
(c)        die risiko dat die betrokke belastingpligtige bates sal verkwis gedurende die tydperk wat die opskorting geld;
(d)        die vraag of die belastingpligtige in staat is om voldoende sekuriteit vir die betaling van die bedrag betrokke te verskaf;
(e)        die vraag of betaling van die betrokke bedrag 'n onherstelbare finansiële   25
ontbering vir die belastingpligtige tot gevolg sal hê;
(f)         die vraag of sekwestrasie- of likwidasie prosedures dreigend is;
(g)        die vraag of bedrog betrokke is by die ontstaan van die geskil; of
(h)        die vraag of die belastingpligtige nagelaat het om inligting te verstrek wat kragtens hierdie Wet, vir die doeleindes van 'n beslissing kragtens hierdie                                                            30
artikel versoek is.
(4)    Indien die betaling van belasting wat die belastingpligtige voornemens was om te betwis kragtens subartikel (3) opgeskort is en daarna—
(a)        geen beswaar ingedien word nie;
(b)        'n beswaar van die hand gewys word en geen appèl ingedien word nie; of         35
(c)        'n appèl na die belastingraad of hof onsuksesvol was en geen verdere appèl aangeteken word nie,
word die opskorting met onmiddellike uitwerking herroep vanaf die datum van die verstryking van die tersaaklike voorgeskrewe tydperk of enige uitstel van die tersaaklike tydperk kragtens hierdie Wet.  40
(5)    'n Senior SAID-amptenaar kan weier om 'n versoek ingevolge subartikel (2) toe te staan of 'n besluit om betaling ingevolge daardie subartikel te op te skort met onmiddellike uitwerking herroep, indien oortuig—
(a)        ná indiening van die beswaar of appèl, dat die beswaar of appèl beuselagtig of kwelsugtig is;             45
(b)        dat die belastingpligtige vertragingstaktieke in die hantering van die beswaar of appèl gebruik;
(c)        ná  verdere  oorweging  van  die  faktore  bedoel  in  subartikel  (3),  dat  die opskorting nie toegestaan moes word nie; of
(d)        dat daar 'n wesenlike verandering is van enige van die faktore bedoel in   50
subartikel (3), waarop die besluit om die betaling van die bedrag ter sprake op te skort, gebaseer was.
(6)    Gedurende die tydperk wat begin op die dag waarop—
(a)        SAID 'n versoek vir opskorting kragtens subartikel (2) ontvang; of
(b)        'n opskorting kragtens subartikel (5) herroep word,                                                  55
en wat eindig 10 besigheidsdae nadat kennisgewing van SAID se beslissing of herroeping aan die belastingpligtige uitgereik is, mag geen invorderingstappe geneem word nie, tensy SAID redelikerwys glo dat daar 'n risiko is van verkwisting van bates deur die betrokke persoon.
(7)    Indien 'n aanslag of beslissing bedoel in artikel 104(2), ooreenkomstig—                 60
(a)        'n beswaar of appèl;

 

 
 
 
(b)        a decision of a court of law pursuant to an appeal under section 133; or
(c)        a decision by SARS to concede the appeal to the tax board or the tax court or other court of law,
a due adjustment must be made, amounts paid in excess refunded with interest at the prescribed rate, the interest being calculated from the date that excess was received by                                                      5 SARS to the date the refunded tax is paid, and amounts short-paid are recoverable with interest calculated as provided in section 187(1).
(8)    The provisions of section 191 apply with the necessary changes in respect of an amount refundable and interest payable by SARS under this section.
Part C                                                                          10
 

Taxpayer account and allocation of payments

 
Taxpayer account
 
165.   (1) SARS must maintain one or more taxpayer accounts for each taxpayer.
(2)   The taxpayer account must reflect the tax due in respect of each tax type included
in the account.                                                                                                                                   15
(3)    The taxpayer account must record details for all tax periods of—
(a)        the tax owed;
(b)        any penalty imposed;
(c)        the interest payable on outstanding amounts due;
(d)        any other amount owed;                                                                                               20
(e)        tax payments made by or on behalf of the taxpayer; and
(f)         any credit for amounts paid that the taxpayer is entitled to have set off against the taxpayer's tax liability.
(4)    From time to time, or when requested by the taxpayer, SARS must send to the taxpayer a statement of account, reflecting the amounts currently due and the details that                                           25
SARS considers appropriate.
 

Allocation of payments

 
166.   (1) Despite anything to the contrary contained in a tax Act, SARS may allocate any payment made in terms of a tax Act against the oldest amount of tax outstanding at
the time of the payment, other than amounts—                                                                        30
(a)        for which payment has been suspended under this Act; or
(b)        that are payable in terms of an instalment payment agreement under section 167.
(2)     SARS may apply the first-in-first-out principle described in subsection (1) in respect of a specific tax type or a group of tax types in the manner that may be prescribed                                                    35
by the Commissioner by public notice.
(3)    In the event that a payment in subsection (1) is insufficient to extinguish all tax debts of the same age, the amount of the payment may be allocated among these tax debts in the manner prescribed by the Commissioner by public notice.
(4)   The age of a tax debt for purposes of subsection (1) is determined according to the    40
duration from the date the debt became payable in terms of the applicable Act.
 

Part D Deferral of Payment

Instalment payment agreement
 
167.   (1) A senior SARS official may enter into an agreement with a taxpayer in the     45
prescribed form under which the taxpayer is allowed to pay a tax debt in one sum or in

 

 
 
 
(b)        'n uitspraak van 'n geregshof ooreenkomstig 'n appèl kragtens artikel 133; of
(c)        'n beslissing deur SAID om die appèl na die belastingraad of die belastinghof of ander geregshof toe te gee,
gewysig word, moet 'n gepaste aansuiwering gemaak word, bedrae wat te veel betaal is terugbetaal word met rente teen die voorgeskrewe koers bereken vanaf die datum                                                          5 waarop daardie oo