Tax Administration Act 28 of 2011 (the TA Act)

The TA Act was promulgated into law on 4 July 2012 under Government Gazette 35491, Notice 591 of 2012 and came into effect on 1 October 2012, except for a few provisions relating to interest as listed in the Schedule to Proclamation 51 dated 14 September 2012 (as per Government Gazette 35687).
The TA Act is intended to simplify and provide greater coherence in South African tax administration law. It eliminates duplication, removes redundant requirements and aligns disparate requirements that currently exist in different tax Acts ranging in age from 4 to 63 years old. It creates a single, modern framework for the common administrative provisions of the tax Acts. This means that when the TA Act came into effect, certain administrative provisions previously contained in the VAT Act were replaced by similar provisions contained in the TA Act.
For more details, refer to the following documents on the SARS website under “Legal & Policy”:
  • The TA Act
  • Short Guide to the TA Act, 2011
  • IN 68: Provisions of the TA Act that did not commence on 1 October 2012 under Proclamation No. 51 (GG 35687)
  • Tax Administration Laws Amendment Act, 2012 (Act 21 of 2012)


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Last Updated: 16/09/2013 10:04 AM     print this page