ARTICLE · 10 OCTOBER 2012

SARS Empowered With Superpowers From 1 October 2012

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The majority of the provisions in the contentious Tax Administration Act, 28 of 2011 ("TAA") come into effect from today, with the exception of certain provisions that relate to interest that will come into effect at a later date.

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Conor McFadden

The majority of the provisions in the contentious Tax Administration Act, 28 of 2011 ("TAA") come into effect from today, with the exception of certain provisions that relate to interest that will come into effect at a later date. The TAA empowers the South African Revenue Service ("SARS") with even more far reaching authority and aims to ensure the effective and efficient collection of tax by aligning the tax administrative provisions across all tax acts into a single piece of legislation. Certain administrative provisions that only apply to a specific tax type will remain in the tax act that imposes such tax.
Some of the big tax changes that have been introduced in the TAA include:

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