Tax Administration Laws Amendment Bill, 2012 [B35 ... - Juta - Law

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(iii)24confirmed that the taxpayer’s position is more likely than not to beupheld if the matter proceeds to court.’’.Amendment of section 224 of Act 28 of 201174. The Tax Administration Act, 2011, is hereby amended by the substitution forsection 224 of the following section:5‘‘Objection and appeal against decision not to permit understatementpenalty224. A decision by SARS not to remit an understatement penalty undersection 223(3) is subject to objection and appeal under Chapter 9.’’.Amendment of section 229 of Act 28 of 20111075. Section 229 of the Tax Administration Act, 2011, is hereby amended by thesubstitution for paragraph (a) of the following paragraph:‘‘(a) not pursue criminal prosecution for a [statutory] tax offence [under a taxAct] arising from the ‘default’ [or a related common law offence];’’.Amendment of section 231 of Act 28 of 20111576. Section 231 of the Tax Administration Act, 2011, is hereby amended by thesubstitution in subsection (1) for paragraph (c) of the following paragraph:‘‘(c) pursue criminal prosecution for a [statutory] tax offence [under a tax Act ora related common law offence].’’.Amendment of section 234 of Act 28 of 201177. Section 234 of the Tax Administration Act, 2011, is hereby amended—(a) by the substitution for paragraph (g) of the following paragraph:‘‘(g) issues an erroneous, incomplete or false document required to beissued under a tax Act [to be issued] to another person;’’; and(b) by the addition after paragraph (o) of the following paragraph:‘‘(p) fails or neglects to withhold and pay to SARS an amount of tax asand when required under a tax Act;’’.2025Amendment of section 235 of Act 28 of 201178. Section 235 of the Tax Administration Act, 2011, is hereby amended by thesubstitution for subsection (3) of the following subsection:‘‘(3) A senior SARS official may lay a complaint with the South African PoliceService or the National Prosecuting Authority regarding an offence [contemplatedin subsection (1)] under this section.’’.30Amendment of section 237 of Act 28 of 201179. The Tax Administration Act, 2011, is hereby amended by the substitution forsection 237 of the following section:35‘‘Criminal offences relating to filing return without authority237. A person who—(a) submits a return or other document to SARS under a forged signature;(b) uses an electronic or digital signature of another person in anelectronic communication to SARS without the person’s consent andauthority; or40(c) otherwise submits to SARS a communication on behalf of anotherperson without the person’s consent and authority,[without the person’s consent and authority,] is guilty of an offence and, 45upon conviction, is subject to a fine or to imprisonment for a period notexceeding two years.’’.
Amendment of heading of Chapter 18 of Act 28 of 20112580. (1) Chapter 18 of the Tax Administration Act, 2011, is hereby amended by thesubstitution for the heading of the following heading:‘‘REGISTRATION OF TAX PRACTITIONERS AND REPORTING OFUNPROFESSIONAL CONDUCT’’.(2) Subsection (1) comes into operation on the date of promulgation of this Act.5Amendment of section 239 of Act 28 of 201181. (1) Section 239 of the Tax Administration Act, 2011, is hereby amended—(a) by the insertion of the following definition after the definition of ‘controllingbody’:‘‘ ‘recognised controlling body’ means a ‘controlling body’ recognisedby the Commissioner under section 240A.’’; and(b) by the deletion of the definition of ‘‘registered tax practitioner’’:(2) Subsection (1) comes into operation on the date of promulgation of this Act.Amendment of section 240 of Act 28 of 2011101582. (1) Section 240 of the Tax Administration Act, 2011, is hereby amended—(a) by the substitution in subsection (1) for paragraph (b) of the followingparagraph:‘‘(b) completes or assists in completing a [document to be submitted toSARS] return by another person [in terms of a tax Act],’’; 20(b) by the substitution in subsection (1) for the words following paragraph (b) ofthe following words:‘‘must—(i) register with or fall under the jurisdiction of a ‘recognisedcontrolling body’ by the later of 1 April 2013 or 21 business days 25after the date on which that person for the first time provides theadvice or completes or assists in completing the return; and(ii) register with SARS as a tax practitioner[,] in [such] theprescribed form and manner [as the Commissioner maydetermine], within[30] 21 business days after the date on which 30that person for the first time provides the advice or completes orassists in completing [any such document] the return.’’;(c) by the substitution in subsection (2) for paragraph (a) of the followingparagraph:‘‘(a) provides the advice or completes or assists in completing a 35[document] return solely for no consideration to that person or hisor her employer or a connected person in relation to that employeror that person;’’;(d) by the substitution in subsection (2) for paragraph (d) of the followingparagraph:40‘‘(d) provides the advice or completes or assists in completing a[document]return solely—(i) to or in respect of the employer by whom that person isemployed on a full-time basis or to or in respect of [that] theemployer and connected persons in relation to [that] the 45employer; or(ii) under the direct supervision of a person who is a registered[as a] tax practitioner [in terms of subsection (1)].’’; and(e) by the substitution in subsection (3) for paragraph (a) of the followingparagraph:50‘‘(a) during the preceding five years has been removed from a relatedprofession by a ‘controlling body’ for serious misconduct; [and]or’’.(2) Subsection (1) comes into operation on the date of promulgation of this Act.
Page 1 and 2: REPUBLIC OF SOUTH AFRICATAX ADMINIS
Page 3 and 4: (2) Any annex or amendment to such
Page 5 and 6: 5Amendment of section 30 of Act 58
Page 7 and 8: Insertion of sections 49E, 49F and
Page 9: 9(4) No amount may be recovered in
Page 12 and 13: (c)(d)12income equal to 90 per cent
Page 16 and 17: 16Repeal of section 1 of Act 18 of
Page 18 and 19: Amendment of section 27 of Act 28 o
Page 26 and 27: Insertion of section 240A in Act 28
Page 28 and 29: Substitution of section 256 of Act
Page 30 and 31: MEMORANDUM ON THE OBJECTS OF THETAX
Page 32 and 33: amendment aims to introduce the sam
Page 34 and 35: It is proposed that section 64M(1)(
Page 36 and 37: Act, and must, therefore, be impose
Page 38 and 39: • The amounts of the royalty impo
Page 40 and 41: 2.44 Tax Administration Act, 2011:
Page 42 and 43: 422.60 Tax Administration Act, 2011
Page 44 and 45: 2.78 Tax Administration Act, 2011:
Page 46: 2.89 Tax Administration Act, 2011:

Tax Administration Laws Amendment Bill, 2012 [B35 ... - Juta - Law

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