The Tax Administration Bill is an incorporation of generic
administrative provisions contained in various pieces of tax
legislation; and has been branded as a step towards the re-drafting
of the Income Tax Act.
It is an effort by the National Treasury to provide a foundation
for the updating and modernisation of tax collection and
administration in the South African tax system.
The second draft of the controversial Tax Administration Bill
was released for public comment in October 2010 for a second round
of comments after having been approved for submission to Parliament
at a cabinet meeting of 1 September 2010.
According to the Commissioner, Mr Oupa Magashula, SARS (South
African Revenue Service) generally faces two types of disputes. The
first relates to problems in the interpretation of the law, in
terms of which the normal dispute resolution processes in the form
of alternative dispute resolution and appeals to the Tax Board as
well as the Tax Court are
