Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 4 : Returns and RecordsPart A : General26. Third party returns |
| (1) | The Commissioner may by public notice, at the time and place and by the due date specified, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date specified in the notice. |
[Section 26(1) substituted by section 35 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]
| (2) | A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must— |
| (a) | contain the information prescribed by the Commissioner; |
| (b) | be a full and true return; and |
| (c) | for the purposes of providing the information required in the return, comply with the due diligence requirements as may be prescribed in a tax Act, an international tax agreement, an international standard or by the Commissioner in a public notice consistent with the international tax agreement or the international tax standard. |
[Section 26(2) substituted by section 38(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (3) | The Commissioner may, by public notice, require a person to apply to register as a person required to submit a return under this section, an international tax agreement or an international tax standard. |
[Section 26(3) substituted by section 38(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (4) | If, in order to submit a return under subsection (1) and to comply with the requirements of this section, a person requires information, a document or thing from another person, the other person must provide the information, document or thing so required within a reasonable time. |
[Section 26(3) substituted by section 38(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
[Section 26 substituted by section 41 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
