An analysis of tax administration in South Africa, procedural rights and its impact on taxpayers

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Specializing in Taxation), Johannesburg, 2016The Tax Administration Act 28 of 2011 (TAA) came into effect on the 1 October 2012 and brought with it significant changes to the South African tax administrative regime, extending the powers of South African Revenue Service (SARS) while also indirectly emphasising taxpayers’ rights. This research report examines the impact that this ‘new legislation’ has had on taxpayers, more especially the procedural and administrative rights of taxpayers. This research report evaluates inherent procedural rights of taxpayers as contained in the Constitution of the Republic of South Africa versus the current provisions in TAA and the remedies available to taxpayers should their rights be infringed upon. The research report extends to instances of good tax administrative practices in a few OECD countries and finally concludes with comments on the future of tax administration in South Africa.MT201