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.
- Tax Administration Act, 2011 (GG 35491 of 4 July 2011)
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.
- Proclamation 51 of 2012 (GG 35687 of 14 September 2012)
Legislative amendments to primary legislation are contained in Amendment Acts.
All documentation issued under authority of this Act are reflected on this part of the website.
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