1 Adapted for the LSSA - Prof Daniel N Erasmus Tax Administration Act 2011.

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Adapted for the LSSA - Prof Daniel N Erasmus

Tax Administration Act 2011

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BALANCE BETWEEN SARS’ POWERS & TAXPAYER RIGHTS

TAA seeks to achieve a balance between powers & duties of SARS and rights & obligations of taxpayers thereby enhancing equity and

fairness of tax administration

SARS TAXPAYERS

Powers&

Duties

Rights&Obligations

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DESIGN OF TAA: MAIN CHAPTERS - HIGHLIGHTS

DESIGN OF TAB: MAIN CHAPTERS

Chapter 1 Definitions Chapter 11 Recovery of Taxes

Chapter 2 General Administration Chapter 12 Interest

Chapter 3 Registration Chapter 13 Refunds

Chapter 4 Returns and records Chapter Chapter 14 Write-off or Compromise of tax debt

Chapter 5 Information Gathering Chapter 15 Non Compliance

Chapter 6 Confidentiality of information Chapter 16 Understatement penalty

Chapter 7 Advance Rulings Chapter 17 Criminal Offence

Chapter 8 Assessment Chapter Chapter 18 Reporting of unprofessional conduct

Chapter 9 Dispute Resolution Chapter 19 General Provisions

Chapter 10 Tax Liability & Payment Chapter 20 Transitional Provisions

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INFORMATION GATHERING & ENFORCEMENTSARS POWERS Taxpayers RightsInformation gathering Limitation on information (only if relevant to tax Act)

Protection of right against self-incrimination PAJA & Secrecy to protect privacy rights SARS Administrative Complaint Resolution Tax Ombud / Public Protector / Courts

Inspection at premises without prior notice Limited grounds (e.g. identity of occupant) Private dwelling – occupant must give consent

Request for information: Any‘relevant material’ re identifiable taxpayers & group of

taxpayers Reasonable specificity of request

Limited to records reasonably maintained

Time extension must be considered Just cause basis for refusal

Interview at SARS offi ce & production of relevant material

Only if intended to clarify issues of concern &render audit unnecessary

Reasonable specificity of request

Field audit or criminal investigations Prior Notice of at least 10 days & taxpayer mayrequest different date

Notice must state initial basis & scope of audit Private dwelling – occupant must give consent Taxpayer may recover cost e.g. photocopying

TAA: BALANCE BETWEEN POWERS & RIGHTS (1)

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TAA: BALANCE BETWEEN POWERS & RIGHTS (2)INFORMATION GATHERING & ENFORCEMENT (cont.)

SARS TAXPAYER RIGHTS

POWERS

Audit Audit selection on rational basis (random or risk)

Only authorised SARS officials may audit & must produce authorisation

Audit reports on stage of completion to taxpayer

Notice of inconclusive audit to taxpayer

Letter of audit findings to taxpayer

Taxpayer may respond to findings prior to assessment

Criminal Separation between audit and criminal investigation

Investigations Only authorised SARS officials may investigate

Criminal investigation: Adherence to rights as suspect

Taxpayer must be informed of inconclusive investigation

Only senior SARS official may lay complaint with NPA

Inquiry Authorised by Judge of High Court upon application

Independent oversight of inquiry

Confidential & protection against incriminating evidence

Search & Warrant: Issued by Magistrate/Judge of High Court upon application

seizure Warrantless: Narrow circumstances

Carrying out: Decency & Order; Inventory; Copies/originals;

Protection of privileged documents; Application for return/damages

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RECOVERYSARS POWERS TAXPAYER RIGHTSRecovery Statutory limitations (e.g. TAB; Insolvency Act; Companies Act) Period of limitations reduced to 15 years Constitutional limitations (PAJA, property rights etc.) SARS Administrative Complaint Resolution / Tax Ombud / Public Protector / Court review Civil procedural rights (e.g. Rescission of judgments)Debt relief Deferment by instalment payment agreements Write off or compromise agreements Suspension pending outcome of dispute Remittance of penalties and interest Voluntary Disclosure Programme - penalty reliefPersonal liability Prescribed criteria in TAB before 3rd party will be held liable Normal court remedies during recoveryRepatriation of Prescribed judicial procedure before Judge of High Courtforeign assets Preservation of Prescribed judicial procedure before Judge of High Courtassets

TAA: BALANCE BETWEEN POWERS & RIGHTS (3)

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TAA PENALTY REGIME

TAA:Penalty Regimeacross taxes

A: Administrative non-compliancePenaltyTargets administrativenon-compliance

B:Understatementnon-compliance PenaltyTargets serious non-compliance & tax evasion

C: CriminalOffencesGeneral offencesacross taxes

Now for a more detailed look

You will need a copy of the TAA in front of you to mark up with points I make

SLIDES ADAPTED FROM THE SARS PRESENTATION TO THE SELECT

COMMITTEE ON FINANCE

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SARS’ MANDATE• SARS is the institution created to effect optimum

revenue collection• SARS’ objectives are the efficient and effective:Collection of revenue, andControl over the import, export, manufacture, movement,

storage or use of certain goods• To achieve its objectives SARS must secure the efficient and effective, and widest possible,enforcement of national Tax and Customs legislation

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TAX LEGISLATION•Tax legislation comprises two aspects:Tax liability provisionsTax administration provisions

•TAA only deals with tax administration

• Modern framework is required for:Administration of the collection of revenueConsolidating duplicate & aligning disparate

requirements in existing law

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WHY A TAX ADMINISTRATION ACT?

• Rationale for tax administrative review:Adapting to fast developing worldLowering Cost of Tax Administration

•TAB incorporates into one piece of legislation:Certain generic administrative provisionsCurrently duplicated in the different tax Acts

•Simplification of provisions > enhance clarity of law

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REWRITE OF INCOME TAX ACT

TAA is preliminary step to the re-write of the

Income Tax Act & assists in re-write by dividing the

work into more manageable parts – administrative

part comprises about 25% of Act

MODERNISATION PLATFORM

The TAA seeks to provide a foundation for further modernisation in the context of:•Single Registration•Self Assessment•Accounting Transformation

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MODERNISATION PLATFORM

The TAA seeks to provide a foundation for further modernisation in the context of:

Single registration Self Assessment Accounting transformation

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INTENDED IMPACT OF TAA

● A simplified and harmonised TAB should benefit both taxpayers & SARS

● Compliance burden on taxpayers should reduce as:Taxpayers will have only one administration ActAct sets out all duties & rights with regard to all tax laws in simplified form

● Administrative burden on SARS should reduce as:Unnecessary & duplicate provisions simplifiedInefficient or ineffective provisions removed10

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INTERNATIONAL BEST PRACTICE IN TAX ADMINISTRATION

In drafting the TAA, due regard was given to principlesof international best practice in tax administration (read with ss 195 of the Constitution & 4(2) of the SARS Act, placing s 237 Constitutional obligations on SARS):

• Equity and fairness• Certainty and simplicity• Efficiency• Effectiveness

The impact of International Law – OECD Guidelines & eg. ‘foreseeably relevant’ information

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TAX COMPLIANCE

● The TAA recognises:Majority of taxpayers who are compliant & want a more modern & responsive revenue administration. Minority who seek to evade tax or defraud the government

● Tax evasion undermines compliant taxpayers’ morale and places an unfair burden on them if not countered

● SARS must actively pursue tax evaders to maintain confidence in integrity of tax system

● Stricter enforcement powers therefore required to target increasingly sophisticated tax evaders11

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TARGETED POWERS UNDER TAA

TaxEvaders

Generally CompliantTaxpayers

Compliant Taxpayers

Stricter enforcement,assessment &

collection powers

Less strictpowers

Betterservice

CONSTITUTIONAL COMPLIANCETAA designed with due regard to constitutional rights of taxpayers & constitutional obligations of SARS

For example, to ensure consistent treatment and greater equity & fairness, certain discretionary powers linked to objective criteria.

Constitutionality of TAA reviewed by external constitutional experts

TAA does not seek to re-codify basic rights of taxpayers as they apply in any event, e.g. right to administrative justice

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INTERNATIONAL BENCHMARKING

● Drafting of TAA was informed by international best practice

● A comparative evaluation of tax administration laws of other countries

● Countries evaluated have practical experience with tax administrative laws over long period

● Countries evaluated: Australia, Botswana, Canada, New Zealand, UK, USA

•BUT also consider OECD Guidelines

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TAA PRE-INTRODUCTION CONSULTATION PROCESS

• SARS was assisted during drafting by:International tax experts from IMFLocal constitutional expertsInternal SARS stakeholders & National Treasury

• Closed workshop with external tax experts May’09

•First draft for public comment: period 29 Oct’09 to 28 Feb’10 & external workshop on first draft in Mar’10

• Constitutional review by external constitutional experts & pre-certification by State Law Advisers

• Workshop with Economic Sectors Cluster in Aug’10•Cabinet approval for introduction in Parliament 1 Sep’10•Second draft for public comment Oct’10 to Dec’10 & external workshops Jan’11 & Feb’11•Final certification Mar’11

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CONSULTATION PROCESS: SIGNIFICANT CHANGES● Significant changes following public comments:Introduction of Tax OmbudRemoval of advance notice of leaving South AfricaLimitation of information request to available recordsReasonable specificity limitation on information requestsProtection of legal professional privilege during seizureRight to claim damages arising from search & seizureReportable arrangement failure no longer an offenceEstimated assessments – burden of proof on SARSInterest ‘neutrality’ & remittance of interestSecurity for ‘audited’ refundPermanent VDP

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TAA ISSUES

•General reception of TAA positive

•However, during the extended consultative process mainly the following have triggered debate:•Tax Ombud•Ambit of information gathering powers•Search and seizure without warrant•No legal professional privilege for tax practitioners who are not lawyers•Secrecy disclosure extension•Collection powers extension

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DESIGN OF TAA - GENERAL APPROACH

• The core provisions required for the administration of the tax system were identified and incorporated

• A ‘step by step’ methodology followed to align the structure of the TAB to the administrative ‘life cycle’ of taxpayersOrganisation in functional categories will accentuate understandingTaxpayers & SARS will know which step applies to issue at hand

• The legislative style followed is a new ‘simplified’ manner of legislative writing, i.e. shorter sentences, shorter sections and less formalistic language.

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INTERPRETATION• InterpretationTerms used in the TAA which are defined in the tax Acts retain tax Act’s defined meaning in the TAA unless context indicates otherwise orspecifically defined in TAATerms defined in the TAA apply to tax Acts unless the context in the tax Act indicates otherwise, or if they are specifically defined in the relevanttax Act

• Each tax Act will be amended to provide that:“Any administrative requirement and procedure for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of a tax Act is, to the extent not regulated in this Act, regulated by the Tax Administration Act”

• Inconsistency between TAA & tax Act > tax Act prevails

• NB: Administrative provisions that are specific to a tax Act or the relevant tax type remain in that Act20

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CHAPTER 1: DEFINITIONS• New defined concepts:•Assessment > now includes self-assessment & excludes ‘decision’•Biometric information > provides for less intrusive data•Date of assessment > now means date of issue of assessment and not due date for payment•Effective date > determines date from which interest accrues•Official publication > clarity on what constitutes SARS’ practice generally prevailing i.e. applicable to whole of SARS•Relevant material > means information forseeably relevant & determineswhat SARS may obtain by using its information gathering powers•Self-assessment > determination by taxpayer of tax payable•Serious tax offence > relevant for referral of audit for separate criminal investigation•Taxable event > means occurrence affecting liability for tax•Tax > defined for purposes of the administration of the TAA & includes penalties & interest

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CHAPTER 2: GENERAL ADMINISTRATION (1)• Purpose of ActEffective and efficient collection of taxAlignment of the administration provisions of tax ActsConsolidation thereof into one piece of legislation

• Administration of the ActSARS is responsible for the administration of the ActUnder the control or direction of the CommissionerIncludes administrative assistance to foreign governments under DTA i.e. information exchange, recovery and service of documents• Application of the Act > applies to every person liable to comply with a provision of a tax Act

• Practice generally prevailing - sources:General rulingInterpretation notePractice notePublic notice issued by senior SARS official / C:SARS

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CHAPTER 2: GENERAL ADMINISTRATION (2)• Limitation of administrative powersExercise of powers or obligations by SARS must be related to & within ambit of administration of tax ActsThree tier decision making levels (more serious powers reserved for C:SARS or delegated senior SARS officials)Conflict of interest provisions > prohibit involvement in matters with personal, family, financial etc. relationshipsIdentity Cards > All SARS officials who administer tax ActsWithdrawal or amendment of decisions > request driven & limited if retrospectiveDelegations must be in writing with defined mandateAuthority to act in legal proceedings > only certain officials• Powers and duties of the Minister•May be delegated except for power to issue regulations under TAA or appoint Tax Ombud

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CHAPTER 2: TAX OMBUD: BACKGROUND• The creation of an independent and effective recourse for taxpayers is in line with the objective of TAB to balance powers & rights

• Background to creation of Tax Ombud:•Tax Ombudsman on lines of UK Adjudicator recommended by Katz Commission•Joint Standing Committee on Finance’s response was to suggest tax unit in Public Protector•SARS Service Monitoring Office (SSMO) was intended as first step in improvement

•Creation of Tax Ombud was foreshadowed at launch of SSMO

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CHAPTER 2: TAX OMBUD: ROLE•Tax Ombud is a mechanism to address service failures & failures to respect taxpayer rights• Two kinds of disputes with SARS:•Disagreement on interpretation of law: normal dispute resolution steps i.e. Objection & Appeal> ADR> Tax Board> Tax Court> Normal Court system•Disagreement on administration of law: administrative issue resolution steps i.e. internal service issue resolution> SSMO> Tax Ombud > Public Protector/normal Court system

• Taxpayer protection & remedies: specific in clausesdealing with SARS’ powers PLUS general e.g. requestto review decisions & Tax Ombud25

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CHAPTER 2: TAX OMBUD: STRUCTURE & MANDATE

•Appointment: Minister of Finance & Minister determines terms of office•Staffing: Seconded SARS staff•Funding: SARS’ Budget•Mandate: Review complaints regarding service, procedural or administrative matters•Powers: Review and mediatory•Reporting: Directly to Minister of Finance

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CHAPTER 3: REGISTRATION• Registration requirements regulated for all taxes•Platform for single registration•Registration period of 21 business days across most taxes•Biometric information may be required e.g. VAT registration > to counteract identity & other fraud• Obligation to inform SARS of changes in registered particulars to ensure SARS has current information•e.g. Change in address (including physical, postal & electronic), banking details & representative taxpayer•Commissioner may prescribe additional information by notice• Taxpayer reference number•SARS may allocate in respect of one or more taxes•Use of number compulsory in all correspondence to enable SARS to process taxpayer information more efficiently•SARS may disregard correspondence without allocated reference number

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CHAPTER 4: RETURNS AND RECORDS• Submission of return•Obligation imposed by relevant tax Act•If imposed, form and manner of return regulated by TAB•Taxpayer may submit amended return before original assessment to correct errors• Third party returns•Prescribing types of information required from third parties in tax Act inflexible & voluminous•Information required & periods now required by public notice by C:SARS

• Further or more detailed returns > may be required by SARS• Statement required regarding extent of examination reflected in accounts / financial statements submitted• Record retention•TAB general record requirement + record requirements in tax Acts•Manner of record keeping prescribed•Audit or dispute: Records must be retained until concluded28

REGISTRATION & COMPLIANCE ISSUESREGISTRATION & COMPLIANCE ISSUES

• Sections 22 to 39• Biometric registration• Registration number for all taxes registered• s24(4) SARS may consider a return or other

document submitted by a taxpayer to be invalid if it does not contain the reference number referred to in subsection (3)

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REGISTRATION & COMPLIANCE ISSUES REGISTRATION & COMPLIANCE ISSUES CONTINUEDCONTINUED

• Filing various tax returns & keeping records – 5 years except always for periods no returns submitted – s29(3)

• Reportable arrangements – listed tax benefits

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• Reportable arrangement penalty s 212 (1) A ‘participant’ who fails to disclose … a reportable arrangement … is liable to a ‘penalty’, for each month that the failure continues (up to 12 months), in the amount of—

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• (a) R50 000, in the case of a ‘participant’ other than the ‘promoter’; or

• (b) R100 000, in the case of the ‘promoter’. (2) The amount of ‘penalty’ determined under subsection (1) is doubled if the amount of anticipated ‘tax benefit’ for the ‘participant’ by reason of the arrangement (within the meaning of section 35) exceeds R5 000 000, and is tripled if the benefit exceeds R10 000 000.

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CHAPTER 5: INFORMATION GATHERING (1)• Information gathering powers are substantially supplemented / extended to address protracted ‘information entitlement’ disputes & waste of resources• Powers more aligned with international practice:•Rationale for wide tax information gathering powers = to achieve equitable levying of taxes & discharge duties to correctly assess taxable income, revenue authority should have access to all information which might affect liability to tax•“Information is the lifeblood of a revenue authority’s audit activities”•Whole burden of taxation would fall only on honest taxpayers if revenue authority had no power to obtain information about taxpayers who may be negligent or non-compliant• Concerns about tax ‘fishing expeditions’ – see ‘foreseeably relevant’ and OECD meaning:•Concept applies in criminal cases > ‘fishing’ to see if case exists, BUT tax audits can convert•Tax audits > impossible to audit all taxpayers thus random or risk based selection of taxpayers for audit, BUT does random ever really exist?

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CHAPTER 5: INFORMATION GATHERING (2)• New / extended powers:•Inspections > To determine identity of the person occupying business premises & whether registered for tax•Requests for information - ambit extended to: • Identifiable taxpayers (e.g. taxable event indicates existence of person liable for tax but name unknown) • Classes of taxpayers (e.g. taxpayers involved in certain potential tax avoidance structures) • Information required for revenue estimation > SARS may request this information but failure to submit does not constitute a criminal offence (specifically excluded in Chapter 17)•Informal examination / interview at SARS office > aim = to clarifyissues of concern to render further audit unnecessary•Search & seizure without warrant > narrow exception to warrant requirement – should inter alia assist in tax fraud investigations

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CHAPTER 5: AUDIT SELECTION (1)• Audit selection basis > now specified in TAA and may be on random (Constitutional?) or risk assessment basis• Random basis:•Regarded as perfectly rational basis for audit in most countries•Inevitably, there will be a random aspect to those who are selected

“Often it will be impossible to determine from the face of the return whether any impropriety has occurred in its preparation. A spot check or a system of random monitoring may be the only way in which the integrity of the tax system can be maintained.”

[Supreme Court of Canada - R v McKinlay Transport 47 CRR 151 (SCC) at 168]•In the USA, the IRS is known to have a program that randomly targets taxpayers for audit on a statistical basis – BUT a ‘statistical basis’ is still ‘a basis’ for selection, not entirely random

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CHAPTER 5: AUDIT SELECTION (2)• Risk assessment audit selection basis•Involves assessing the risk profile of taxpayers (“risk assessment”) and then allocating resources in accordance with the risk profiles (“resourceto risk allocation”)•Benefits of risk assessment:

• More targeted audits and efficient use of SARS’ and taxpayers’ resources• SARS able to address emerging tax risks in real-time & provide tax certainty

to taxpayers sooner• Quicker guidance on tax matters• Reduces need for protracted audits (typically some years after targeted

transactions occurred)• Limit disputes• Reduces the incidence of tax underpayments, administrative penalties and interest

•Obtaining real-time “relevant information” from taxpayers is key to effective risk management

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CHAPTER 5: AUDIT V CRIMINAL INVESTIGATIONS (1)• If during an audit it appears that a person may have committed a serious tax offence then:-•case must be referred to a SSO for a decision whether to conduct a criminal investigation;•investigation proceeds with due adherence to rights of taxpayer as suspect; and•from date of referral audit must keep audit and investigation material separately

• Use of audit materialRelevant material obtained by audit -• before referral > may be used in an investigation• after referral > may not be used in criminal proceedings, BUT may be used to further criminal investigation

• Use of information obtained via an investigation•may be used for audit or prosecutorial purposes

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CHAPTER 5: AUDIT V CRIMINAL INVESTIGATIONS (2)

Audit >prima facieseriousoffences

Audit

Criminal Investigation

Information flowNo information flow ???

Split

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CHAPTER 5: SEARCH & SEIZURE WITHOUT WARRANT (1)• This power may only be invoked if a senior SARS official on reasonable grounds is satisfied that:•There may be an imminent removal or destruction of relevant material likely to be found on the premises;•If SARS applies for a search warrant, a search warrant will be issued; and•The delay in obtaining a warrant will defeat the object of the search and seizure.

• Power is a very narrow exception to requirement that searches & seizures occur pursuant to warrant

• Does not apply to private dwelling except for part used for tradeor if occupant consents

• Courts have held that there are instances where warrantless search and seizure may be justified

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CHAPTER 5: SEARCH & SEIZURE WITHOUT WARRANT (2)• This power is consistent with that found in more than 15 other pieces of legislation in South Africa• SA organs of state / officials with similar powers: Competition Tribunal; fire protection officers; forest officers; FSB; immigration officers; SAPS• OECD tax authorities with similar or greater powers:•Tax authorities with warrantless search & seizure powers: Austria; Belgium; Chile; Czech Republic; Denmark; Greece; Hungary; Iceland; Ireland; New Zealand; Norway; Poland; Portugal; Slovenia•Tax authorities that may enter business premises & private dwellings without a warrant: Australia; Canada; Finland; Turkey

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CHAPTER 5: Taxpayers’ new rights & obligations

• SARS official must demonstrate authority to conduct audit• Prior notice of field audit at least 10 business days before audit• Taxpayers obliged to give SARS reasonable assistance during field audits & search and seizure• Report on the progress of on going audit• Notification of conclusion of audit that revealed no adjustments• Taxpayer entitled to audit findings letter & respond in writing before assessment if audit revealed material adjustments• Search & seizure:• In conduct of search SARS must have strict regard to decency and order• Taxpayer entitled to inventory of seized material• SARS may remove copies and not originals where possible• Taxpayer may claim for unjustified physical damage caused during search• Protection of material if legal professional privilege asserted

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CHAPTER 5: LEGAL PROFESSIONAL PRIVILEGE (LPP)• LPP is a legal principle that certain information shared between client and lawyer may not be disclosed without client’s consent• TAA recognises LPP but does not extend it to non-lawyers• Inherent differences between professions, including lawyers’ oversight by and duty to Courts• Internationally:• Australia regulates tax practitioners but does not extend privilege to non-lawyers (currently under discussion)• Canada does not regulate tax practitioners or extend privilege to non-lawyers• New Zealand does not regulate tax practitioners but extends limited privilege to non-lawyers• UK does not regulate tax practitioners and Court of Appeal confirmed in the Prudential case that privilege is not extended to non-lawyers stating; “Parliament's failure to change the law in this respect is not an accident” (case is on appeal)• USA regulates tax practitioners and extends limited privilege to non-lawyers, BUT see Kovell case extended to third parties under attorney

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CHAPTER 6: CONFIDENTIALITY (1)

• Rationale for tax secrecy:•Constitutional rationale: protects taxpayer’s right to privacy•Tax policy rationale: to encourage taxpayers to make full & voluntary disclosure of all relevant information for purposes of assessing tax liability

• In TAA secrecy & confidentiality provisions are:•Aligned across taxes•More explicit as to who is subject thereto•Extended to include SARS confidential information

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CHAPTER 6: CONFIDENTIALITY (2)• General prohibition of disclosure:•Secrecy specifically applicable to C:SARS & former or current SARS employee or person contracted by SARS•SARS employees and persons contracted by SARS obliged to take oath of secrecy before commencing duties•Information unlawfully disclosed may not be further disclosed or published, including by the media•C:SARS may personally disclose information to counter / rebut false allegations in media in very narrow circumstances• SARS confidential information•Includes, for example, confidential information such as internal policies, privileged legal opinions, informant information & information that could prejudice the economic interests or financial welfare of the Republic•Disclosure regulated > only permitted if public information, authorised by C:SARS, access has been granted under PAIA or by order of a High Court•Unauthorised disclosure criminalised

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CHAPTER 6: CONFIDENTIALITY (3)• The current secrecy and disclosure proposals seek to balance the rationale for tax secrecy with information needs of government to meet law enforcement & integrity provisions• Disclosure justified where the public benefit/interest outweighs concerns about individuals’ right to privacy• Disclosure of information subject to secrecy:•In the course of performance of duties under a tax Act•By High Court & criteria to consider prescribed•Aspects where disclosure is clarified or widened:

• Information needed to enable third party to provide information to SARS• Verification of basic non-financial information• Financial regulatory agencies

AUDITSAUDITS

• Sections 40 to 74

• Sections 234 to 238 criminal matters

• Serious tax offence

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AUDITS CONTINUEDAUDITS CONTINUED

• s40 SARS may select a person for inspection, verification or audit on the basis of any consideration relevant for the proper administration of a tax Act, including on a random or a risk assessment basis

• s41(3) If the official does not produce the authorisation as required under subsection (2), a member of the public is entitled to assume that the person is not a SARS official so authorised

• s42 (1) A SARS official involved in or responsible for an audit under this Part must, in the form and in the manner as may be prescribed by the Commissioner by public notice, provide the taxpayer with a report indicating the stage of completion of the audit

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• S42(2) Upon conclusion of the audit…provide the taxpayer with a document containing the outcome of the audit, including the grounds for the proposed assessment or decision referred to in section 104(2); (3) Upon receipt of the document described in subsection (2)(b), the taxpayer must within 21 business days of delivery of the document, or the further period requested by the taxpayer that may be allowed by SARS based on the complexities of the audit, 15 respond in writing to the facts and conclusions set out in the document; (4) The taxpayer may waive the right to receive the document – DON’T!

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• s43(2) Any relevant material gathered during an audit after the referral, must be kept separate from the criminal investigation and may not be used in any criminal proceedings instituted in respect of the offence

• s44 (1) During a criminal investigation, SARS must apply the information gathering powers in terms of this Chapter with due recognition of the taxpayer’s constitutional rights as a suspect in a criminal investigation

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• Production of “relevant material”- s46(1) SARS may, for the purposes of the administration of a tax Act in relation to a taxpayer, whether identified by name or otherwise objectively identifiable, require the taxpayer or another person to, within a reasonable period, submit relevant material (whether orally or in writing) that SARS requires – expand on ss 46 to 49

• “Relevant material” - means any information, document or thing that is forseeably relevant for tax risk assessment, assessing tax, collecting tax, showing non-compliance with an obligation under a tax Act or showing that a tax offence was committed;

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• s49(2) No person may without just cause— (a)obstruct a SARS official from carrying out the audit or investigation; or (b)refuse to give the access or assistance as may be required under subsection (1).

• s50(1) Conduct an inquiry for the purposes of the administration of a tax Act

• s50(2) A judge may, on application made ex parte by the Commissioner or a senior SARS official grant an order in terms of which a person described in section 51(3) is designated to act as presiding officer at the inquiry contemplated in this section – NB conflict example!

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• s51 reasonable grounds to believe that— (a) a person has - (i) failed to comply with an obligation imposed under a tax Act; or(ii) committed a tax offence; and (b) relevant material is likely to be revealed during the inquiry which may provide proof of the failure to comply or of the commission of the offence – Ferreira v Levin 1996 1 BCLR ! (CC) & R v Jarvis [2002] 3 S.C.R. 757, 2002 SCC 73 ?

• s57(2) Incriminating evidence obtained under this section is not admissible in criminal proceedings against the person giving the evidence, unless the proceedings relate to—(a) the administering or taking of an oath or the administering or making of a solemn declaration; (b) the giving of false evidence or the making of a false statement; or (c) the failure to answer questions lawfully put to the person, fully and satisfactorily

• Similar provisions for search & seizure warrants

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AUDITS CONTINUEDAUDITS CONTINUED• Breaching secrecy – s67(5) The Commissioner may, for purposes of

protecting the integrity and reputation of SARS as an organisation and after giving the taxpayer at least 24 hours’ notice, disclose taxpayer information to the extent necessary to counter or rebut false allegations or information disclosed by the taxpayer, the taxpayer’s duly authorised representative or other person acting under the instructions of the taxpayer and published in the media or in any other manner

• However – s68(1)(e) information related to the operations of SARS, including an opinion, advice, report, recommendation or an account of a consultation, discussion or deliberation that has occurred, if— (i) the information was given, obtained or prepared by or for SARS for the purpose of assisting to formulate a policy or take a decision in the exercise of a power or performance of a duty conferred or imposed by law

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• Self-incrimination s 72 An admission by the taxpayer of the commission of an offence under a tax Act— (a) contained in a return, application, or other document submitted to SARS by a taxpayer; or (b) obtained from a taxpayer under Chapter 5, is XXX admissible in criminal proceedings against the taxpayer, unless a competent court directs otherwise

• THERE IS A MISTAKE YOUR PRINTED NOTES

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CHAPTER 7: ADVANCE RULINGS• The advance ruling system currently regulated in the Income Tax Act and the VAT Act now incorporated in the TAB• TAB provisions establish framework for the system and set out basic rules regarding:•Application process & fees•Exclusions and refusals•Effect of rulings•Impact of subsequent law changes•Retrospectivity•Publication of rulings• Provisions also provide for specific rules in respect of:•Binding general rulings•Binding private rulings•Binding class rulings

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CHAPTER 8: ASSESSMENT• New provisions:•Original assessment: Defined term that includes 1st assessment by SARS & return which incorporates the taxpayer’s determination of the amount of a tax liability•Additional assessment: New simplified grounds on which additional assessments may be issued to achieve alignment across taxes•Reduced assessment: Clarity that reduced assessment will also be issued if taxpayer made undisputed errors in return•Jeopardy assessment: May be issued before end of tax period to secure early collection of tax at risk e.g. in case of dissipation•Estimation of assessment: Concept of ‘estimated assessment’ replaced with provision that original, additional, reduced or jeopardy assessment may be ‘based on an estimation’•Notice of assessment: If contrary to return must include grounds•Period of limitations for issuance of assessment: Normal assessment 3 years & self-assessment 5 years•Finality of assessment: Consolidated

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CHAPTER 9: DISPUTE RESOLUTION• New provisions:•Burden of proof: Aligned & SARS bears burden in case of assessment based on jeopardy and estimation & additional tax re: understatement•Decision on objection: If disallowed must include grounds•Decision of Tax Board: Time period within which decision must be given prescribed – 60 business days•Conflict of interest: Chairperson of Tax Board / Member of Tax Court must withdraw in case of conflict that may give rise to bias•Sittings of Tax Court: Generally not public, but Court has a discretion to order sitting to be public on application by any person & if exceptional circumstances exist•Order for costs in favour of SARS : Constitutes funds of SARS•Publication of Tax Court judgments: All must be published to ensure not only SARS has benefit of unreported judgments•Settlement of dispute: Only possible if dispute arises after issue of assessment•New Test Case provision

DISPUTESDISPUTES

• Section 12 right of appearance

• Sections 101 to 150

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DISPUTES CONTINUEDDISPUTES CONTINUED

• Burden of proof s 102 (1) A taxpayer bears the burden of proving— (a) that an amount, transaction, event or item is exempt or otherwise not taxable; (b) that an amount or item is deductible or may be set-off; (c) the rate of tax applicable to a transaction, event, item or class of taxpayer; (d) that an amount qualifies as a reduction of tax payable; (e) that a valuation is correct; or (f) whether a ‘decision’ that is subject to objection and appeal under a tax Act, is incorrect. (2) The burden of proving whether an estimate under section 95 is reasonable or the facts on which SARS based the imposition of an understatement penalty under Chapter 16, is upon SARS.

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• Forum for dispute of assessment or decision s 105 A taxpayer may not dispute an assessment or ‘decision’ as described in section 104 in any court or other proceedings, except in proceedings under this Chapter or by application to the High Court for review.

• Usual objection & appeal balanced against High court proceedings on procedural issues

• Settlement of disputes s 142 - In this Part, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:

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• ‘dispute’ means a disagreement on the interpretation of either the relevant facts involved or the law applicable thereto, or of both the facts and the law, which arises pursuant to the issue of an assessment or the making of a ‘decision’; and ‘settle’ means, after the lodging of an appeal under this Chapter, to resolve a ‘dispute’ by compromising a disputed liability, otherwise than by way of either SARS or the person concerned accepting the other party’s interpretation of the facts or the law applicable to those facts or of both the facts and the law, and ‘settlement’ must be construed accordingly.

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• Purpose of part s 143 - (1) A basic principle in tax law is that it is the duty of SARS to assess and collect tax according to the laws enacted by Parliament and not to forgo a tax which is properly chargeable and payable. (2) Circumstances may require that the strictness and rigidity of this basic principle be tempered, if such flexibility is to the best advantage of the State. (3) The purpose of this Part is to prescribe the circumstances in which it is appropriate for SARS to temper the basic principle and ‘settle’ a ‘dispute’ – Glenister v RSA CCT 48/10 [2011]

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CHAPTER 10: TAX LIABILITY & PAYMENT (1)• New provisions:•Categories of persons liable to tax: To simplify & clarify which persons are liable to tax and in which capacity. Taxpayers:

• Persons (primary) chargeable to tax• Representative taxpayers• Withholding agents• Responsible third parties• Person who is the subject of a request to provide assistance under DTA

•Security:• SARS may require security to safeguard collection of tax e.g. in case ofwithholding agent who repeatedly failed to withhold / pay tax due• Security may also be required from any or all of members, shareholders ortrustees who controls / manage the taxpayer

•Preservation of assets order:• Common law remedy codified in TAA for tax administrative purposes• Order by High Court & SARS may seize assets in anticipation of order• Power available as conservancy measure for purposes ofmutual assistance in the recovery of tax on behalf of foreign governments

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CHAPTER 10: TAX LIABILITY & PAYMENT (2)

• New provisions:•Pay now argue later: Rule that dispute (objection & appeal) does not automatically suspend obligation to pay clarified in Taxation Laws Second Amendment Act, 18 of 2009. TAA additionally provides that:

• Collection steps by SARS are prohibited during consideration of suspensionrequest and 10 days after revocation notice, except in narrow circumstances• Leave of Court is required for institution of sequestration or liquidation if disputedtax is not paid and did not get a suspension of payment obligation

•Taxpayer account & allocation of payment: TAA creates• Framework for single taxpayer account with rolling balance• Framework for “first in first out” payment allocation rule i.e. payment may beapplied to oldest debt first despite taxpayer designation

•Instalment payment agreement: Administrative debt relief mechanism now included in law

TAX LIABILITY & PAYMENTTAX LIABILITY & PAYMENT• Liability of representative taxpayer s154(1) A representative taxpayer is,

as regards— (a) the income to which the representative taxpayer is entitled;(b) moneys to which the representative taxpayer is entitled or has the management or control; (c) transactions concluded by the representative taxpayer; and (d) anything else done by the representative taxpayer, in such capacity - (i) subject to the duties, responsibilities and liabilities of the taxpayer represented; (ii) entitled to any abatement, deduction, exemption, right to set off a loss, and other items that could be claimed by the person represented; and (iii) liable for the amount of tax specified by a tax Act. (2) A representative taxpayer may be assessed in respect of any tax under subsection (1), but such assessment is regarded as made upon the representative taxpayer in such capacity only.

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TAX LIABILITY & PAYMENT CONTINUEDTAX LIABILITY & PAYMENT CONTINUED

• Personal liability of representative taxpayer s155 A representative taxpayer is personally liable for tax payable in the representative taxpayer’s representative capacity, if, while it remains unpaid— (a) the representative taxpayer alienates, charges or disposes of amounts in respect of which the tax is chargeable; or (b) the representative taxpayer disposes of or parts with funds or moneys, which are in the representative taxpayer’s possession or come to the representative taxpayer after the tax is payable, if the tax could legally have been paid from or out of the funds or moneys.

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• Payment of tax pending objection or appeal s164 (1) Unless a senior SARS official otherwise directs in terms of subsection (3)— (a) the obligation to pay tax chargeable under a tax Act; and (b) the right of SARS to receive and recover tax chargeable under a tax Act, will not be suspended by an objection or appeal or pending the decision of a court of law pursuant to an appeal under section 133. (2) A taxpayer may request a senior SARS official to suspend the payment of any tax or a portion thereof due under an assessment if the taxpayer intends to dispute or disputes the liability to pay that tax under Chapter 9. (3) A senior SARS official may suspend payment of the disputed tax having regard to—

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• the compliance history of the taxpayer;• the amount of tax involved; the risk of dissipation of assets by the taxpayer

concerned during the period of suspension; • whether the taxpayer is able to provide adequate security for the payment of

the amount involved;• whether payment of the amount involved would result in irreparable

financial hardship to the taxpayer; • whether sequestration or liquidation proceedings are imminent; whether

fraud is involved in the origin of the dispute; or• whether the taxpayer has failed to furnish any information requested under

this Act for purposes of a decision under this section.

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• (4) If the payment of tax which the taxpayer intended to dispute was suspended under subsection (3) and subsequently—

• no objection is lodged;

• an objection is disallowed and no appeal is lodged; or

• an appeal to the Tax Board or Court is unsuccessful and no further appeal is noted,

• the suspension is revoked with immediate effect from the date of the expiry of the relevant prescribed time period or any extension of the relevant time period under this Act.

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• (5) A senior SARS official may deny a request in terms of subsection (2) or revoke a decision to suspend payment in terms of that subsection with immediate effect if satisfied that—(a) after the lodging of the objection or appeal, the objection or appeal is frivolous or vexatious; (b) the taxpayer is employing dilatory tactics in conducting the objection or appeal; (c) on further consideration of the factors contemplated in subsection (3), the suspension should not have been given; or (d) there is a material change in any of the factors described in subsection (3), upon which the decision to suspend the amount involved was based. (6) During the period commencing on the day that— (a) SARS receives a request for suspension under subsection (2); or (b)a suspension is revoked under subsection (5), and ending 10 business days after notice of SARS’ decision or revocation has been issued to the taxpayer, no recovery proceedings may be taken unless SARS has a reasonable belief that there is a risk of dissipation of assets by the person concerned. (7) If an assessment or a decision referred to in section 104(2) is altered in accordance with—

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• an objection or appeal; a decision of a court of law pursuant to an appeal under section 133; or

• a decision by SARS to concede the appeal to the tax board or the tax court or other court of law,a due adjustment must be made, amounts paid in excess refunded with interest at the prescribed rate, the interest being calculated from the date that excess was received by SARS to the date the refunded tax is paid, and amounts short-paid are recoverable with interest calculated as provided in section 187(1).

• (8) The provisions of section 191 apply with the necessary changes in respect of any amount refundable and any interest payable by SARS under this section.

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CHAPTER 11: RECOVERY OF TAX• SARS’ collection powers have been strengthened:•In respect of repatriation of offshore assets to satisfy tax debts•In respect of personal liability of third parties who:

• Assist in dissipation of assets• Receive property from tax debtor for below fair market value• Benefit from ‘asset stripping’ of tax debtor e.g. shareholders• Part with / dispose of the assets or money of a tax debtor contrary to a notice bySARS to transfer the assets or money to SARS

• Period of limitation on collection of outstanding tax debts•Current 30 year prescription period for tax reduced to 15 years•Benefits SARS: more practical approach to debt management•Benefits taxpayer: Finality achieved within more reasonable period• Appointment of third party to satisfy tax debts•Person required to transfer money held, including pension or remuneration,owed to tax debtor•SARS may revise notice to enable taxpayer to pay basic living expenses including those of dependants

RECOVERY OF TAXRECOVERY OF TAX

• Liability of shareholders for tax debts s181 (1) This section applies where a company is wound up other than by means of an involuntary liquidation without having satisfied its tax debt, including its liability as a responsible third party, withholding agent, or a representative taxpayer, employer or vendor.

• (2) The persons who are shareholders of the company within one year prior to its winding up are jointly and severally liable to pay the unpaid tax to the extent that—

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RECOVERY OF TAX CONTINUEDRECOVERY OF TAX CONTINUED

• (a) they receive assets of the company in their capacity as shareholders within one year prior to its winding-up; and

• (b) the tax debt existed at the time of the receipt of the assets or would have existed had the company complied with its obligations under a tax Act.

• (3) The liability of the shareholders is secondary to the liability of the company.

• (4) Persons who are liable for tax of a company under this section may avail themselves of any rights against SARS as would have been available to the company.

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RECOVERY OF TAX CONTINUEDRECOVERY OF TAX CONTINUED

• (5) This section does not apply— (a) in respect of a ‘‘listed company’’ within the meaning of the Income Tax Act;

• or (b) in respect of a shareholder of a company referred to in paragraph (a).

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CHAPTER 12: INTEREST• TAA creates framework for:•Alignment of interest provisions across taxes•Compounded interest• General rule:•Interest accrues from ‘effective date’, i.e. normally the date that tax is payable under a tax Act, to date of payment•Interest rate is the ‘prescribed interest rate’ except in respect of overpayments of provisional tax (4% points below)•Remittance of interest discretion retained - limited to specified circumstances beyond the taxpayer’s control• Refund interest payable by SARS:•Interest calculated from the later of the ‘effective date’ or date that theexcess payment received by SARS•Taxpayer thus normally entitled to refund interest from same date that SARS would have been entitled to interest on unpaid tax•Some exceptions in tax Act e.g. VAT Act where interest on refund only payable after 21 days of claim

INTERESTINTEREST• 187. (1) If a tax debt or refund payable by SARS is not paid in full by the effective date,

interest accrues on the amount of the outstanding balance of the tax debt or refund—• (a) at the rate provided under section 189; and• (b) for the period provided under section 188.• (4) The effective date in relation to an additional assessment or reduced assessment is

the effective date in relation to the tax payable under the original assessment.• (5) If a senior SARS official is satisfied that interest payable by a taxpayer under

subsection (1) is payable as a result of circumstances beyond the taxpayer’s control, the official may, unless prohibited by a tax Act, direct that so much of the interest as is attributable to the circumstances is not payable by the taxpayer.

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CHAPTER 13: REFUNDS• New provisions:•Refund paid into a wrong account by SARS may be collected as if it is tax> otherwise SARS only able to recover amount through protracted common law remedies such as enrichment•A refund need not be authorised by SARS until such time that a verification, inspection or audit of the refund has been finalised

• SARS issues assessments on expedited basis, so issue of assessment reflectingrefund amount does not mean payment is authorised• Most taxpayers will get refunds shortly after assessment but some may beselected for audit• Refund need not be paid during audit but must be paid if security is given• Taxpayer will remain entitled to interest from the later of ‘effective date’ / date thatthe overpayment was made, to date of payment of the refund by SARS• Set-off of refunds against existing tax debts prohibited in the case ofinstalment payment agreements & suspended disputed tax• Limitation of payment of refunds if taxpayer has outstandingreturns limited to income tax & VAT

REFUNDSREFUNDS

• s190(2) SARS need not authorise a refund as referred to in subsection (1) until such time that a verification, inspection or audit of the refund in accordance with Chapter 5 has been finalised.

• (3) SARS must authorise the payment of a refund before the finalisation of the verification, inspection or audit referred to in subsection (2) if security in a form acceptable to a senior SARS official is provided by the taxpayer.

• (4) A person is entitled to a refund under subsection (1)(b) only if the refund is 15 claimed by the person within three years, in the case of an assessment by SARS, or five years, in the case of self-assessment, from the date of the assessment.

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CHAPTER 14: WRITE OFF / WAIVER OF TAX DEBTS• Provisions are essentially:•A form of tax debt relief•May be afforded to taxpayers under certain prescribed circumstances• No major changes were made to current law, except:•Circumstances where it is appropriate to compromise a tax debt were made less restrictive•Some of the factors that disqualify the tax debtor from a compromise agreement removed from current law include:

• Compromise based solely on a claim of hardship in paying the tax debt,including the need to sell a home or business• Compromise to assist a debtor who has become overcommitted• Compromise to save a business from failure or closure• Compromise to alleviate harsh or unfair operation of a tax law in particularcircumstances

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CHAPTER 15: PENALTIES• The administrative penalties imposed under the Income Tax Act now included in TAA & apply across taxes• These penalties target non-compliance with administrative obligation under a tax Act• New provisions:•Imposition of penalty mandatory (currently discretionary) > per international models as certainty of penalty enhances compliance• Targeted non-compliance will be listed in public notice by C:SARS > in order to only target impactful / more serious non-compliance• Percentage based penalties imposed in TAB but % of penalty (e.g. 10%)determined by relevant tax Act• Administrative penalty for failure to report a reportable arrangement > included in this Chapter & imposed on a more proportionate basis

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CHAPTER 16: UNDERSTATEMENT PENALTY• The current open-ended discretion to impose additional tax (understatement penalty under TAA) up to 200% now limited by new structure whereby percentage of additional tax will be determined by :•Taxpayer’s behaviour (e.g. gross negligence), and•Other objective criteria (e.g. voluntary disclosure) in a Table• New provisions:•Imposition triggered by an ‘understatement’ (defined term)•If understatement is ‘substantial’ (defined) behaviour irrelevant•Methodology for calculation of tax shortfall prescribed•Onus to prove grounds for alleged behaviour on SARS•Administrative & understatement penalty ‘double jeopardy’ avoided•Permanent ‘Voluntary Disclosure Programme’ > administrative penalty, understatement penalty & criminal charges relief but not interest

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CHAPTER 17: CRIMINAL OFFENCES (1)• General statutory offences now included in TAA but tax type specific offences may remain in the other tax Acts, and include:•Non-compliance offences•Tax evasion•Contravention of secrecy provisions•Filing returns without authority• New provisions:•Tax evasion “reverse onus”:

• Reverse onus on taxpayer under current law has been removed• Replaced with ‘evidentiary burden’ i.e. taxpayer needs to prove that there is areasonable possibility that he / she was ignorant of the falsity of fraudulent statement &

ignorance was not due to negligence•Decision to lay a complaint of statutory tax evasion: May only be taken by a senior SARS official

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CHAPTER 18: UNPROFESSIONAL CONDUCT• No major changes to current law except one additional requirement to be registered as a tax practitioner• A person may not be registered as a tax practitioner if during the five years before his or her application for registration he or she has:•Been removed from a related profession or professional body for dishonesty, or•Been convicted of:

• theft, fraud, forgery or uttering a forged document, perjury or statutoryoffence of corrupt activities, or• any other crime involving dishonestywith a sentence of two years’ imprisonment or equivalent fine

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CHAPTER 19: GENERAL PROVISIONS• Provisions are predominantly based on current law, and provides for:•Deadlines for payments, submission and other action•Power of Commissioner to determine date for submission of returns and payment of tax, interest and penalties•Appointment of public officers & default in appointment•Address, authentication and delivery of documents•Electronic communication rules (to be issued in regulations)•New provision which caters for non-material defects in procedural requirements for the issue of documents > defects do not affect the validity of procedure provided taxpayer has effective knowledge of the notice / and of its content

• The procedures and the requirements for the issue of a taxclearance certificate are now regulated in the TAAunder this Chapter

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CHAPTER 20: TRANSITIONAL PROVISIONS

• Provisions aimed at ensuring a smooth transition from current law to the Tax Administration Act, upon commencement

• Essential rule followed:•Deleted provisions only apply until TAA commencement date•Thereafter TAA applies (i.e. including ongoing audits, investigations, disputes & debt recovery) – idea is to avoid ‘two systems’ going forward•Exception: Criminal Prosecutions

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SCHEDULE 1 TO TAA (1)

• Most administrative provisions removed from the various tax Acts and now housed in the TAA• Provisions that are unavoidably tax type specific remain in the various tax Acts• In some cases specific tax Act requirements apply in addition to TAA requirements e.g. VAT returns• Some substantive changes also proposed

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SCHEDULE 1 TO TAA (2)• Amendments to paragraph 19 of Fourth Schedule:

•Estimates of taxable income (IRP6s) need only be submitted when required by the Commissioner (e.g. when an amount of provisional tax is payable)•In the case of a first provisional tax payment the basic amount will not be increased by 8 per cent p.a. if an assessment has been raised for a year of assessment ending within 18 months before payment is due•An assessment issued by the Commissioner up to 14 days before the date a provisional tax estimate is made, may be used to determine the basic amount•Estimates made by the Commissioner in terms of paragraph 19(2) and (3) are no longer final and conclusive

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SCHEDULE 1 TO TAA (3)

• Amendments to section 17 of VAT Act: Proposedamendment provides that SARS will only approve an alternativemethod for the calculation of apportionment of input tax withregard to current or future tax periods and not past tax periods

• Amendments to section 28 of VAT Act: To achieve aconsistent filing date for VAT but retain the incentive to e-file,vendors who e-file and make payment via e-filing must submitreturns by 25th (as is the case for others) but need only pay bymonth-end

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• More Info – www.IITF.org Advanced Diploma In Tax

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• 083 458 8422

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1 Adapted for the LSSA - Prof Daniel N Erasmus Tax Administration Act 2011.

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