Tax Administration Act, 2011

Jurisdiction
South Africa
Citation
Act 28 of 2011
Date
4 July 2012
Language
English
Type
Legislation
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History of this document

01 October 2012
Commenced by Tax Administration Act, 2011: Commencement

Note: Date of commencement of whole Act, except sections 187(2), (3)(a)-(e) and (4), 188(2) and (3), and 189(2) and (5); paragraphs 60(g)-(j), 78 and 184 of Schedule 1; and any provision of Schedule 1 that amends or repeals a provision of a tax Act relating to interest under that tax Act, to the extent of that amendment or repeal.

04 July 2012 this version
02 July 2012
Assented to
01 April 2012
Commenced

Note: Date of commencement of paragraph 60(g)-(j) of Schedule 1

01 January 2011
Commenced

Note: Date of commencement of paragraph 78 of Schedule 1

01 March 2010
Commenced

Note: Date of commencement of paragraph 184 of Schedule 1

Subsidiary legislation

Title Numbered title
Dispute Resolution Rules, 2023 Government Notice R3146 of 2023

Cited documents 0

Documents citing this one 253

Gazette 114
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Judgment 113
1. SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020) 16 citations
2. Public Protector v Commissioner for the South African Revenue Service and Others [2020] ZACC 28 (15 December 2020) 10 citations
3. Commissioner for the South African Revenue Service v Van der Merwe (20152/2015) [2015] ZASCA 86 (28 May 2015) 7 citations
4. Dr JS Moroka Municipality and Others v Betram (Pty) Limited and Another (937/2012) [2013] ZASCA 186 (29 November 2013) 7 citations
5. South African Reserve Bank and Another v Shuttleworth and Another [2015] ZACC 17 (18 June 2015) 6 citations
6. Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019) 5 citations
7. Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023) 5 citations
8. Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301 of 2017) [2018] ZASCA 36 (27 March 2018) 5 citations
9. Mail and Guardian Media Ltd and Others v Chipu NO and Others [2013] ZACC 32 (27 September 2013) 5 citations
10. Commissioner for South African Revenue Service v Nyhonyha and Others (1150/2021) [2023] ZASCA 69 (18 May 2023) 4 citations
11. Forge Packaging (Pty) Ltd v Commissioner for South African Revenue Service (21634/2021) [2022] ZAWCHC 119 (13 June 2022) 4 citations
12. Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022) 3 citations
13. Commissioner for South African Revenue Service v Van der Merwe (211 of 2021) [2022] ZASCA 106 (30 June 2022) 3 citations
14. Commissioner for the South African Revenue Service v Big G Restaurants (Pty) Ltd (157 of 2018) [2018] ZASCA 179 (3 December 2018) 3 citations
15. United Manganese of Kalahari (Pty) Ltd v Commissioner for South African Revenue Service (1231/2021) [2023] ZASCA 29 (24 March 2023) 3 citations
16. Wingate-Pearse v Commissioner of the South African Revenue Service (830 of 2015) [2016] ZASCA 109 (1 September 2016) 3 citations
17. Bechan and Another v SARS Customs Investigations Unit and Others (1196/2022) [2024] ZASCA 20 (5 March 2024) 2 citations
18. CSARS v Marshall NO and Others (816 of 2015) [2016] ZASCA 158 (3 October 2016) 2 citations
19. GB Mining and Exploration SA (Pty) Ltd v Commissioner For The South African Revenue Service (903/2012) [2014] ZASCA 29 (28 March 2014) 2 citations
20. Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023) 2 citations
21. Miles Plant Hire v Commissioner SARS (20430/2014) [2015] ZASCA 98 (1 June 2015) 2 citations
22. New Adventure Shelf 122 (Pty) Ltd v Commissioner of the South African Revenue Services (310 of 2016) [2017] ZASCA 29 (28 March 2017) 2 citations
23. PFC Properties (Pty) Ltd v Commissioner for South African Revenue Services and Others ; Brita De Robillard NO and Another v PFC Properties (Pty) Ltd and Others (409/2022; 543/2021) [2023] ZASCA 111 (21 July 2023) 2 citations
24. Telkom SA SOC Limited v The Commissioner for the South African Revenue Service (239/2019) [2020] ZASCA 19 (25 March 2020) 2 citations
25. Avenant v Commissioner for the South African Revenue Service (367/2015) [2016] ZASCA 90 (1 June 2016) 1 citation
26. Benhaus Mining (Proprietary) Limited v Commissioner for South African Revenue Service (165/2018) [2019] ZASCA 17 (22 March 2019) 1 citation
27. Capitec Bank Limited v Commissioner for South African Revenue Service (CCT 209/22) [2024] ZACC 1 (12 April 2024) 1 citation
28. Commissioner for South African Revenue Service v Absa Bank Limited and Another (596/2021) [2023] ZASCA 125 (29 September 2023) 1 citation
29. Commissioner for South African Revenue Service v Airports Company South Africa (785/2021) [2022] ZASCA 132 (7 October 2022) 1 citation
30. Commissioner for South African Revenue Service v Free State Development Corporation (1222/21) [2023] ZASCA 84 (31 May 2023) 1 citation
31. Commissioner for South African Revenue Service v Thistle Trust (516/2021) [2022] ZASCA 153 (7 November 2022) 1 citation
32. Commissioner for the South African Revenue Service v Stepney Investments (20192/2014) [2015] ZASCA 138 (30 September 2015) 1 citation
33. Commissioner of the South Africa Revenue Service v Marula Platinum Mines Limited (218 of 2015) [2016] ZASCA 121 (22 September 2016) 1 citation
34. Erasmus v Commissioner for the South African Revenue Service (9706/21) [2023] ZAWCHC 127 (18 August 2023) 1 citation
35. Eskom Pension and Provident Fund v Molefe and Others (93895/2019) [2022] ZAGPPHC 612 (12 October 2022) 1 citation
36. Krok v CSARS (20230/2014; 20232/2014) [2015] ZASCA 107 (20 August 2015) 1 citation
37. Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022) 1 citation
38. Purlish Holdings (Proprietary) Limited v Commisioner for South African Revenue Service (76/2018) [2019] ZASCA 4 (26 February 2019) 1 citation
39. Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for South African Revenue Services (135/2021) [2021] ZASCA 170 (7 December 2021) 1 citation
40. Richards Bay Mining (Pty) Ltd v Commissioner for South Africa Revenue Service (2023-045310) [2024] ZAGPPHC 294 (26 March 2024) 1 citation
41. Stow v Regional Magistrate, PE NO and Others, Meyer v Cooney NO and Others (2320/2013; 3986/2009) [2017] ZAECGHC 12 (9 February 2017) 1 citation
42. ADCORP Fulfilment Services (Pty) Ltd v Prodigy Human Capital Architects (Pty) Ltd; In Re: Prodigy Human Capital Architects (Pty) Ltd v CCI SA (Umhlanga) (Pty) Ltd and Others (2018/17932) [2023] ZAGPJHC 579 (26 May 2023)
43. AfriRent (Pty) Ltd v Rand West City Local Municipality and Another (2023-052811) [2023] ZAGPJHC 1210 (23 October 2023)
44. Alf’s Tippers CC v Baloyi and Others (2020/19556) [2023] ZAGPJHC 1186 (27 September 2023)
45. Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others [2023] ZACC 13 (30 May 2023)
46. Assmang Proprietary Ltd v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 727 (27 June 2023)
47. Attieh and Others v Commissioner for South African Revenue Services (33784/2019) [2022] ZAGPPHC 587 (6 September 2022)
48. Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8 (11 March 2022)
49. Baseline Civil Contractors (Pty) Ltd v Commissioner for South African Revenue Service (A83/2023) [2024] ZAWCHC 60 (26 April 2024)
50. Black Mountain Mining (Pty) Ltd v Commissioner of the South African Revenue Service (A 78/21) [2021] ZAGPJHC 411 (7 September 2021)
51. Bukari v S (A127/2023) [2024] ZAGPJHC 1698 (9 May 2024)
52. CRRC E-Loco Supply (Pty) Ltd and Commissioner for South African Revenue Service (37766/21) [2022] ZAGPPHC 820 (18 July 2022)
53. CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2 (9 February 2016)
54. Centaur Mining South Africa (Pty) Ltd v Cloete Murray NO and Others (1334/2022) [2024] ZASCA 34 (28 March 2024)
55. Citibank N.A. South Africa Branch and Another v Commissioner For The South African Revenue Service (2022-043103) [2023] ZAGPPHC 1112 (20 September 2023)
56. Commisioner for the South African Revenue Services v Khagiso Afrika Holdings (Pty) Ltd and Others (49048/2021) [2023] ZAGPPHC 29 (16 January 2023)
57. Commissioner For the South African Revenue Service v Majestic Silver Trading 275 (Pty) Ltd N.N.O. and Others Majestic Silver Trading 275 (Pty) Ltd (B445/2023) [2023] ZAGPPHC 1117 (11 October 2023)
58. Commissioner For the South African Revenue Services v M (A5036/2022) [2023] ZAGPJHC 789 (6 July 2023)
59. Commissioner for South African Revenue Service v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10 (7 February 2023)
60. Commissioner for South African Revenue Service v Medtronic International Trading SARL (456/2021) [2023] ZASCA 20 (3 March 2023)
61. Commissioner for South African Revenue Service v Poulter; In Re: Poulter v Commissioner for the South African Revenue Service (A74/2021) [2022] ZAWCHC 153 (25 October 2022)
62. Commissioner for South African Revenue Service v Spur Group (Pty) Ltd (320/2020) [2021] ZASCA 145 (15 October 2021)
63. Commissioner for South African Revenue Service v Wiese and Others (15065/17) [2022] ZAWCHC 137 (9 September 2022)
64. Commissioner for South African Revenue Services v Agrizzi and Another (45008/2021) [2023] ZAGPPHC 866 (24 July 2023)
65. Commissioner for the South African Revenue Service ('SARS') v Zikhulise Cleaning Maintenance and Transport CC; Mpisane v Zikhulise Cleaning Maintenance and Transport CC and Another (14886/2016; 18101/2016) [2017] ZAGPPHC 45 (2 November 2017)
66. Commissioner for the South African Revenue Service v Char-Trade 117 CC t/a Ace Parking (776 of 2017) [2018] ZASCA 89 (31 May 2018)
67. Commissioner for the South African Revenue Service v Danwet 202 (Pty) Ltd (399 of 2017) [2018] ZASCA 38 (28 March 2018)
68. Commissioner for the South African Revenue Service v Executors of Estate Late Sidney Ellerine (142 of 2017) [2018] ZASCA 39 (28 March 2018)
69. Commissioner for the South African Revenue Service v Huang and Others (43511/14) [2018] ZAGPPHC 669 (13 March 2018)
70. Commissioner for the South African Revenue Service v KWJ Investments Service (Pty) Ltd (466 of 2017) [2018] ZASCA 81 (31 May 2018)
71. Commissioner for the South African Revenue Service v Logikal Consulting (Pty) Ltd and Others (96768/16) [2018] ZAGPPHC 611 (29 March 2018)
72. Commissioner for the South African Revenue Services v Grand Azania (Pty) Ltd (33257/2021) [2023] ZAGPPHC 138 (13 March 2023)
73. Commissioner for the South African Revenue Services v Virgin Mobile South Africa (Pty) Ltd (A82/22) [2023] ZAGPPHC 920 (17 August 2023)
74. Crookes Brothers Limited v Commissioner of the South African Revenue Services (14179/17) [2018] ZAGPPHC 460 (8 May 2018)
75. Deighton v Financial Sector Conduct Authority and Others (15703/21) [2022] ZAGPPHC 785 (1 August 2022)
76. Director of Public Prosecutions, Western Cape v Parker (103/2014) [2014] ZASCA 223 (12 December 2014)
77. Dorking Africa (Pty) Ltd v Commissioner for South African Revenue Service (A141/2022) [2024] ZAGPPHC 39 (25 January 2024)
78. Enviroserv Waste Management (Pty) Ltd v Commissioner for South African Revenue Service (154/2022) [2023] ZASCA 180 (18 December 2023)
79. Eskom Pension and Provident Fund v Molefe and Others (93895/19) [2022] ZAGPPHC 826 (4 July 2022)
80. Gaertner and Others v Minister of Finance and Others (12632/12) [2013] ZAWCHC 237 (8 April 2013)
81. HR Focus CC v Commissioner for South African Revenue Service (1121/2020) [2023] ZAECGHC 99 (17 October 2023)
82. Henque 3935 CC t/a PQ Clothing Outlet v Commissioner for SA Revenue Service (2020/35790) [2023] ZAGPJHC 186 (7 March 2023)
83. I-Cat International Consulting (Pty) Ltd v Commissioner for the South African Revenue Services (41667/2021) [2023] ZAGPPHC 239 (24 April 2023)
84. International Version Trading and Projects (Pty) Ltd v South African Revenue Service (6012/2021) [2024] ZAGPPHC 8 (17 January 2024)
85. Joosub and Another v National Director Public Prosecutions, In Re: National Director of Public Prosecutions v Joosub and Others (8169/18) [2018] ZAGPPHC 600 (28 March 2018)
86. Kusasa Refining (Proprietary) Limited v Commissioner for South African Revenue Services (56820/2021) [2022] ZAGPPHC 1197 (20 April 2022)
87. Kusasa Refining (Proprietary) Ltd v Commissioner For The South African Revenue Services (56820/2021) [2023] ZAGPPHC 883 (1 August 2023)
88. Lance Dickson Construction CC v Commissioner for South African Revenue Service (A 211/2021) [2023] ZAWCHC 8 (31 January 2023)
89. Leuven Metals (Pty) Lt31d v Commissioner for South African Revenue Service (31356/21) [2022] ZAGPPHC 679 (19 May 2022)
90. Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Services (A 202/2020) [2023] ZAGPPHC 615 (29 May 2023)
91. Lutzkie v Commissioner for the South African Revenue Services (A 72/2021) [2023] ZAGPPHC 750 (21 June 2023)
92. Medox Limited v Commissioner for the South African Revenue Service (20059/2014) [2015] ZASCA 74 (27 May 2015)
93. Motloung and Another v Minister of Finance and Others (5492/2021) [2022] ZAFSHC 152 (21 November 2022)
94. Mukuru Africa (Pty) Ltd v Commissioner for South African Revenue Service (520/2020) [2021] ZASCA 116 (16 September 2021)
95. National Prosecuting Authority v Dynolog Rental (Pty) Ltd t/a Dynamic Truck Rental N.N.O. and Others (4389/2022) [2023] ZAFSHC 75 (21 February 2023)
96. Ndlovu and Others v Special Investigating Unit and Others ; Special Investigating Unit and Another v Ndlovu and Others (Review Application) (GP19/2021) [2021] ZAST 21 (21 December 2021)
97. Nesongozwi v Commissioner for South African Revenue Service (838/2021) [2022] ZASCA 138 (24 October 2022)
98. Pather v Commissioner for South African Revenue Service (52782/21) [2024] ZAGPJHC 113 (6 February 2024)
99. Peter v Commissioner for South African Revenue Service (A 162/20) [2022] ZAGPPHC 807 (18 July 2022)
100. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)
101. Puma Energy Procurement (South Africa)(Proprietary) Limited v Commissioner for the South African Revenue Service (IT24852) [2024] ZAGPJHC 4 (4 January 2024)
102. Ramharakh v SARS (52374/2020) [2024] ZAGPPHC 177 (21 February 2024)
103. Rennies Travel (Pty) Ltd v Commissioner for South African Revenue Services (205 of 2021) [2022] ZASCA 83 (6 June 2022)
104. SMI Pty Ltd and Another v Commissioner for South African Revenue Services (CA25/2023) [2023] ZAECGHC 115 (21 November 2023)
105. Sasol Financing International PLC v Commissioner for South African Revenue Services ; Sasol Financing International PLC and Another v Commissioner for South Africa Revenue Service and Another (58410/2018; 66502/2018) [2023] ZAGPPHC 862 (1 August 2023)
106. Siyandisa Trading (Pty) Ltd v Commissioner for the South African Revenue Services (A201/2021) [2023] ZAGPPHC 91 (17 February 2023)
107. Tax Faculty NPC v South African Instituted of Taxation on NPC (48140/21) [2023] ZAGPPHC 569 (15 May 2023)
108. Trustees of the CC Share Trust and Others v Commissioner for South African Revenue Service (38211/21) [2023] ZAGPPHC 822 (24 July 2023)
109. U Taxpayer v Commissioner for the South African Revenue Service (IT 24502) [2023] ZAWCHC 72 (2 June 2023)
110. Unitrans Holdings Limited v Commissioner for the South African Revenue Services (A3094/2022) [2024] ZAGPJHC 11 (9 January 2024)
111. Van der Walt and Another v DPP and Another (1176/2023) [2023] ZAECGHC 104 (12 October 2023)
112. Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123 of 2016) [2017] ZASCA 190 (20 December 2017)
113. Wingate-Pearse v Commissioner for South African Revenue Service (54038/20) [2022] ZAGPPHC 544 (30 September 2022)
Legislation 8
1. Income Tax Act, 1962 1599 citations
2. Trust Property Control Act, 1988 314 citations
3. Mineral and Petroleum Resources Royalty Act, 2008 16 citations
4. Customs Control Act, 2014 15 citations
5. Cybercrimes Act, 2020 12 citations
6. Diamond Export Levy (Administration) Act, 2007 11 citations
7. Disaster Management Tax Relief Administration Act, 2020 2 citations
8. Direction by the Minister of Finance: Essential Financial Services