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When must reportable arrangements be disclosed to SARS?

Monday, 25 February 2019   (0 Comments)
Posted by: Author: Ben Strauss
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Author: Ben Strauss (Cliffe Dekker Hofmeyr)

Under the Tax Administration Act (28/2011), persons who enter into certain types of transaction must report the details of those transactions to the South African Revenue Service (SARS). These types of transaction are called 'reportable arrangements'.

Tax Administration Act's definitions

The list of transactions that must be reported are set out in Sections 35(1) and 35(2) of the Tax Administration Act, as read with a SARS notice issued pursuant to that provision.

The term 'reportable arrangement' is defined in Section 34 of the act as "an 'arrangement' referred to in section 35(1) or 35(2) that is not an excluded 'arrangement' referred to in section 36".

The term 'arrangement' is defined in Section 34 of the act as "any transaction, operation, scheme, agreement or understanding (whether enforceable or not)".

The term 'participant' is defined in Section 34 of the act as:

  • a person who promotes the arrangement;
  • a person who may obtain a tax benefit by virtue of the arrangement; or
  • a party to an arrangement as listed in a public notice under Section 35(2) of the act.

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