Tax Administration Act, 2011 (Act No. 28 of 2011)

Rules

Rules Promulgated under section 103 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Part A : General provisions

1. Definitions

Purchase

In these rules, unless the context indicates otherwise, a term which is assigned a meaning in the Act, has the meaning so assigned, and the following terms have the following meaning:

"appellant"

means a taxpayer who has noted an appeal under section 107 of the Act against an assessment as defined in these rules;

"assessment"

includes, for purposes of these rules, a decision referred to in section 104(2) of the Act;

"clerk"

means the clerk of the tax board appointed under section 112 of the Act;

"day"

means a "business day" as defined in section 1 of the Act;

"deliver"

means to issue, give, send or serve a document to the address specified for this purpose under these rules, in the following manner:

(a)	by SARS, the clerk or the registrar, in the manner referred to in section 251 or 252 of the Act, except the use of ordinary post;

(b)	by SARS, if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, by posting it on the electronic filing page of the taxpayer or appellant; or

(c)	by the taxpayer or appellant, by—

(i)	handing it to SARS, the clerk or the registrar;

(ii)	sending it to SARS, the clerk or the registrar by registered post;

(iii)

sending it to SARS, the clerk or the registrar by electronic means to an e-mail address or telefax number; or

(iv)	if the taxpayer or appellant uses a SARS electronic filing service to dispute an assessment, submitting it through the SARS electronic filing service.

"document"

means a document as defined in the Act, and includes—

(a)	an agreement between the parties under these rules, whether in draft or otherwise;

(b)	a request or application under these rules; and

(c)	a notice required under these rules;

"electronic address"

has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;

"electronic filing page"

has the meaning assigned in the rules for electronic communication issued under section 255 of the Act;

"grounds of assessment",

for purposes of these rules, include any—

(a)	grounds of assessment referred to in section 42(6) or section 96(2) of the Act;

(b)	grounds for a decision by SARS not to remit an administrative non-compliance penalty under Part E of Chapter 15 of the Act;

(c)	grounds for a decision by SARS not to remit a substantial understatement penalty under section 223(3) of the Act;

(d)	grounds for a decision referred to in section 104(2) of the Act; and

(e)	reasons for assessment provided by SARS under rule 6(5).

"party"

means—

(a)	for purposes of an objection, the taxpayer or SARS;

(b)	for purposes of an appeal to the tax board or tax court, the appellant or SARS; and

(c)	for purposes of an application under Part F, the applicant or the respondent;

"parties"

means—

(a)	for purposes of an objection, the taxpayer and SARS;

(b)	for purposes of an appeal to the tax board or tax court, the appellant and SARS; and

(c)	for purposes of an application under Part F, the applicant and the respondent;

"registrar"

means the registrar of the tax court appointed under section 121 of the Act;

"Rules Board for Courts of Law Act"

means the Rules Board for Courts of Law Act, 1985 (Act No. 107 of 1985);

"SARS electronic filing service"

has the meaning assigned in the electronic communication rules issued under section 255 of the Act;

"sign" or "signature"

has the meaning assigned in the electronic communication rules issued under section 255 of the Act to an electronic signature, where a party—

(a)	uses electronic means to deliver a document at an electronic address provided by the other party, the clerk or the registrar for this purpose; or

(b)	uses a SARS electronic filing service to lodge an objection or note an appeal under these rules;

"Superior Courts Act"

means the Superior Courts Act, 2013 (Act No. 10 of 2013);

"the Act"

means the Tax Administration Act, 2011 (Act No. 28 of 2011); and

"these rules"

means the rules reflected in this Schedule made under section 103 of the Act.