n IMFO : Official Journal of the Institute of Municipal Finance Officers - Tax Administration Act No. 28 of 2011 (TAA) in further detail




The TAA came into effect 1 October 2012 and is applicable to all Tax payers including municipalities registered for VAT. The essence of the Act is to enable SARS to collect revenue more efficiently, lowering cost of tax administration, simplification of provisions, and enhancements clarifying the law. The intended impact of the Act is a simplified and harmonised action between tax payers and SARS.


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