Tax Administration

Product Details:
Author(s):
Croome, B and
Olivier, L
Year Published:
2015
Edition
2nd Edition
Type:
Print | Soft Cover
Language:
English
About this publication
Showing how areas of law interrelate and noting best international practice, the authors of Tax Administration (2nd edition) set out the rules of tax collection in a well-structured and theoretically sound way.
The book provides tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies.
All chapters have been extensively updated, with the authors thoroughly unpacking the chapters on information gathering and dispute resolution. The 2nd edition has been updated to include all legislation since the 1st edition was published in 2010, and in particular includes the Tax Administration Laws Amendment Act 2014 promulgated on 20 January 2015.
The text provides commentary on the various cases which have adjudicated the provisions of the TAA and public notices up to and including 30 April 2015. It contains a summary of all the public notices required to be issued by the Commissioner, a comparative table referring to the provisions of the TAA as well as erstwhile equivalent administrative provisions in the Income Tax Act. In addition it contains copies of SARS’ public notices, forms and other useful documents.
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Content
Introduction
Definitions 
General administration provisions 
Registration 
Returns and records 
Information gathering 
Confidentiality of information 
Advance rulings 
Assessments 
Dispute resolution 
Tax liability and payment 
Recovery of tax 
Interest 
Refunds 
Write-off or compromise of tax debt 
Administrative non-compliance penalties 
Understatement penalty 
Criminal offences 
Registration of tax practitioners and reporting of unprofessional conduct 
General provisions 
Transitional provisions 
Administrative justice 
Access to information held by SARS
Taxpayer’s remedies
Appendices and diagrams – as for the first edition – Juta/SARS as well as the items listed below
Additional considerations in terms of s 80(2) of the Act in respect of which an application for a binding private ruling or a binding class ruling may be rejected 
ADR1: SARS notice of objection 
ADR2: SARS notice of appeal 
Application and cost recovery fees for binding private rulings and binding class rulings in terms of s 81(1) of the Act 
ATR system process 
CIB001: SARS collection information statement 
Comparative table reflecting sections of the Tax Administration Act and the comparable section previously located in the Income Tax Act 
Decisions subject to objection and appeal under tax acts 
Distance above which a person may decline to attend an interview in terms of s 47(4) of the Act 
Duty to keep the records, books of account or documents in terms of s 29 and in the form in terms of s 30 of the Tax Administration Act, 2011 (Act of 2011) 
Electronic form of record keeping in terms of s 30(1)(b) of the Act 
Form A: Request for access to record of SARS 
Form and manner of a report to a taxpayer on the stage of completion of an audit in terms of s 42(1) of the Act 
Form B: Notice of internal appeal 
Incidences of non-compliance by a person in terms of s 210(2) of the Tax Administration Act that are subject to a fixed amount penalty in accordance with ss 210 and 211 of the Act 
Interpretation Note: No 15 (Issue 4) 
Interpretation Note: No 68 (Issue 2) 
Main differences between old and new rules 
Method of payment of tax prescribed in terms of s 162(2) of the Tax Administration Act, 2011 (Act of 2011) 
NOA1: SARS notice of appeal 
NOO1: SARS notice of objection 
Notice of addresses at which a document, notice or request is to be delivered or made for purposes of rule 2(c)(ii) and rule 3(1) read together with rule 2(c)(iii) of the rules promulgated in terms of s 103 of the Act 
Notice of address of service specified by the Commissioner in terms of s 11(5) of the Tax Administration Act, 2011 (Act 28 of 2011) with regard to any notice or process by which legal proceedings are instituted
Notice to furnish returns for the 2014 year of assessment 
Powers or functions reserved for senior SARS officials 
Promotion of Access to Information Act 2 of 2000 
Promotion of Access for Information, regulations regarding the Act 
Promotion of Access to Information rules 
Promotion of Administrative Justice Act 3 of 2000 
Public notice listing arrangements for purposes of ss 35(2) and 36(4) of the Act 
Regulations on fair administrative procedures 
Returns of information to be submitted by third parties in terms of s 26 of the Tax Administration Act, 2011 (Act 28 of 2011) 
Return to be submitted by persons in terms of s 25 of the Tax Administration Act 28 of 2011 and s 4(1) of the Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act 35 of 2013 
Returns to be submitted by third parties in terms of s 26 of the Tax Administration Act, 2011 (Act 28 of 2011) 
Returns to be submitted by third parties in terms of s 26 of the Tax Administration Act, 2011 (Act 28 of 2011) 
Returns to be submitted in terms of s 26 of the Tax Administration Act, 2011 (Act 28 of 2011) 
RSN01: reporting of suspected non-compliance 
RTP001: reporting of a tax practitioner 
Rules for electronic communication prescribed under s 255(1) of the Tax Administration Act, 2011 (Act 28 of 2011) 
Rules of procedure for judicial review of administrative action 
Rules promulgated under s 103 of the Tax Administration Act, 2011 (Act 28 of 2011), prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in s 104(2) of that act, procedures for alternative dispute resolution, the conduct and hearing of appeals, application on notice before a tax court and transitional rules 
SARS Service Charter 
SARS Website terms and conditions 
Summary of sections of the Tax Administration Act requiring the issue of a public notice 
Time periods 
VAT audit scam: example of a fraudulent letter
Interest / Benefit to
Tax practitioners
Tax attorneys
Finance managers
Tax administrators
The legislature in dealing with tax policy
Judiciary
Lecturers and students