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The Minister of Finance announced in his 2005 Budget Review the drafting of tax administration legislation as a project “to incorporate in one piece of legislation certain generic administrative provisions, which are currently duplicated in the different tax Acts“.
This led to the enactment of the Tax Administration Act, 2011, as amended.
Tax Administration Act, 2011
The Tax Administration Act, 2011 (Act No. 28 of 2011) was promulgated about a year prior to its implementation on 1 October 2012.
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Tax Administration Act, 2011 (GG 35491 of 4 July 2011)
Implementation
The Act was implemented by proclamation with effect from 1 October 2012, save for the exclusions listed in the Schedule to the proclamation, which should be read with Interpretation Note 68 of 16 November 2012.
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Proclamation 51 of 2012 (GG 35687 of 14 September 2012)
Amendments
Legislative amendments to primary legislation are contained in Amendment Acts.
Documentation
All documentation issued under authority of this Act are reflected on this part of the website.
You can use the navigation pane above to find what you are looking for.
Communication
A dedicated mailbox for interpretation queries about any of the processes incorporated in the Act, is managed by a dedicated team of officials.
Please note that only queries on matters relating specifically to the interpretation of the Act are handled by this team.
All other queries, tax related or not, should be directed to the SARS National Call Centre.
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Tax Administration mailbox address: TAAInfo@sars.gov.za
