[Section 226 heading substituted by section 65 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (1) |
A person may apply, whether in a personal, representative, withholding or other capacity, for voluntary disclosure relief. |
| (2) |
If the person seeking relief has been given notice of the commencement of an audit or criminal investigation into the affairs of the person, which has not been concluded and is related to the disclosed 'default', the disclosure of the 'default' is regarded as not being voluntary for purposes of section 227, unless a senior SARS official is of the view, having regard to the circumstances and ambit of the audit or investigation, that— |
| (a) |
[Paragraph (a) deleted by section 63 of Act No. 16 of 2016] |
| (b) |
the 'default' in respect of which the person has sought relief would not otherwise have been detected during the audit or investigation; and |
| (c) |
the application would be in the interest of good management of the tax system and the best use of SARS' resources. |
| (3) |
A person is deemed to have been notified of an audit or criminal investigation, if— |
| (a) |
a representative of the person; |
| (c) |
a partner in partnership with the person; |
| (d) |
a trustee or beneficiary of the person, if the person is a trust; or |
| (e) |
a person acting for or on behalf of or as an agent or fiduciary of the person, |
has been given notice of the audit or investigation.
[Section 226 substituted by section 63 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]
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