Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 2 : General Administration ProvisionsPart A : In general4. Application of Act |
| (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. |
| (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. |
