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Tax Administration Act, 2011

Act 28 of 2011

Please note that the research on this work is ongoing. Amendment, commencement and repeal information may be missing.
There are outstanding amendments that have not yet been applied. See the History tab for more information.
Tax Administration Act, 2011
Citation
Act 28 of 2011
Date
4 July 2012
Language
English
Type
Act
Publication
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History of this document

24 December 2024 amendment not yet applied
22 December 2023 amendment not yet applied
31 July 2023 amendment not yet applied
05 January 2023 amendment not yet applied
01 September 2022 amendment not yet applied
19 January 2022 amendment not yet applied
20 January 2021 amendment not yet applied
15 January 2020 amendment not yet applied
17 January 2019 amendment not yet applied
01 April 2018 amendment not yet applied
18 December 2017 amendment not yet applied
19 January 2017 amendment not yet applied
08 January 2016 amendment not yet applied
20 January 2015 amendment not yet applied
25 August 2014 amendment not yet applied
16 January 2014 amendment not yet applied
01 January 2014 amendment not yet applied
20 December 2012 amendment not yet applied
01 October 2012 amendment not yet applied
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

Cited documents 0

Documents citing this one 297

Judgment
154
SARS v United Manganese of Kalahari (Pty) Ltd (264/2019) [2020] ZASCA 16 (25 March 2020)

Mineral and Petroleum Resources Royalty Act 28 of 2008 –
royalty calculation based on gross sales determined in terms of s 6(2)(b),
read with s 6(3)(b) of the Royalty Act – gross sales to be determined
without regard to any expenditure incurred in respect of transport,
insurance and handling of mineral – meaning of ‘without regard to any
expenditure’.
Dr JS Moroka Municipality and Others v Betram (Pty) Limited and Another (937/2012) [2013] ZASCA 186 (29 November 2013)
Public Protector v Commissioner for the South African Revenue Service and Others [2020] ZACC 28 (15 December 2020)
Reported
Commissioner for South African Revenue Service v Rappa Resources (Pty) Ltd (1205/2021) [2023] ZASCA 28 (24 March 2023)

Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of ss 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review.
South African Reserve Bank and Another v Shuttleworth and Another [2015] ZACC 17 (18 June 2015)
Reported
Commissioner for the South African Revenue Service v Van der Merwe (20152/2015) [2015] ZASCA 86 (28 May 2015)
Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023)

Tax law – declaratory order – whether appropriate not considered by high court – narrow basis for entertaining application for declaratory relief in tax matters

 
Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148 (21 November 2019)

Income and value added tax – Tax Administration Act 28 of 2011
– powers of tax court to alter assessment under s 129(2)(b) – whether SARS proved that the methods of assessment used were reasonable – whether the tax court ought
to have remitted the assessment - s 89 quat interest.
Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301 of 2017) [2018] ZASCA 36 (27 March 2018)
Forge Packaging (Pty) Ltd v Commissioner for South African Revenue Service (21634/2021) [2022] ZAWCHC 119 (13 June 2022)
Gazette
132
Act
10
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Government Notice
1

Subsidiary legislation

Title
Dispute Resolution Rules, 2023
Finance and Money
Government Notice R3146 of 2023