Legislation allowing the SA Revenue Service (Sars) to search business premises without a warrant is expected to come into operation within the next three months.<\/p>\n
The Tax Administration Bill was promulgated into law on Wednesday in the Government Gazette, Sars said in a statement on Thursday.<\/p>\n
The act would come into operation on a date to be determined by President Jacob Zuma by proclamation in the gazette.<\/p>\n
“Sars’ preparations for the implementation of the act are at an advanced stage and it is anticipated that it will come into operation within the next three months,” it said.<\/p>\n
The act was intended to simplify and provide greater coherence in South African tax administration law.<\/p>\n
It eliminated duplication, removed redundant requirements, and aligned existing disparate requirements in different tax acts ranging in age from four to 63 years old.<\/p>\n
It created a single, modern framework for the common administrative provisions of the tax acts.<\/p>\n
“Most taxpayers are compliant, and the act should ensure better service and a lower compliance cost for them,” Sars said.<\/p>\n
“Sars is, however, duty-bound to actively pursue tax evaders in order to maintain compliant taxpayers’ confidence in the integrity of the tax system.”<\/p>\n
Key features of the act include<\/strong><\/p>\n Although the act provided for a year from its commencement for the appointment of the Tax Ombud, Finance Minister Pravin Gordhan announced in his 2012 Budget speech that the ombud would be appointed this year.<\/p>\n Related articles<\/strong><\/p>\n SARS unveils e-filing app<\/strong><\/a><\/p>\n Tax legislation amid rapid tech growth<\/strong><\/a><\/p>\n\n
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