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Contents  

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION OF INCOME TAX

Part IV EXEMPTION FROM INCOME TAX

Part V DEDUCTIONS AGAINST INCOME

Part VI CAPITAL ALLOWANCES

Part VII ASCERTAINMENT OF CERTAIN INCOME

Part VIII ASCERTAINMENT OF STATUTORY INCOME

Part IX ASCERTAINMENT OF ASSESSABLE INCOME

Part X ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFS

Part XI RATES OF TAX

Part XII DEDUCTION OF TAX AT SOURCE

Part XIII ALLOWANCES FOR TAX CHARGED

Part XIV RELIEF AGAINST DOUBLE TAXATION

Part XV PERSONS CHARGEABLE

Husband and wife

Trustees, agents and curators

Part XVI RETURNS

Part XVII ASSESSMENTS AND OBJECTIONS

Part XVIII APPEALS

Part XIX COLLECTION, RECOVERY AND REPAYMENT OF TAX

Part XX OFFENCES AND PENALTIES

Part XXI MISCELLANEOUS

FIRST SCHEDULE Institution, Authority, Person or Fund Exempted

SECOND SCHEDULE rates of tax

THIRD SCHEDULE

FOURTH SCHEDULE Name of Bond, Securities, Stock or Fund

FIFTH SCHEDULE Child Relief

SIXTH SCHEDULE Number of Years of Working Life of Asset

Legislative History

Comparative Table

 
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On 24/11/2017, you requested the version in force on 07/09/2000 incorporating all amendments published on or before 01/01/2008.
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Filing of return by electronic transmission
71A.
—(1)  A person who meets the criteria determined in writing by the Comptroller may file a return under this Part for any year of assessment by way of electronic filing.
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(2)  For the purposes of this Part, where a return of any person for any year of assessment is filed by way of electronic filing, it shall be deemed to be a return filed with the Comptroller in the form and manner determined by the Comptroller under this Part.
(3)  Where a return of a person for any year of assessment is filed by way of electronic filing by a particular person (referred to in this section as the filer) other than the person who is required to file the return, the filer shall, if required by the Comptroller, obtain from the other person a signed statement in such form as the Comptroller may determine, retain one copy of the statement and provide the other person with a copy, and the statement shall be deemed to be a record referred to in section 67 in respect of the filer and the other person.
(4)  Where an electronic return is filed with the Comptroller using the identifying code or password of a person who meets the prescribed criteria —
(a)
without the authority of that person; and
(b)
before notification to the Comptroller by that person of the cancellation of the code or password,
that return shall, for the purposes of this Part, be presumed to be made by that person unless he adduces evidence to the contrary, and where he alleges that he had filed no such return, the burden is also on him to adduce evidence of that fact.
(5)  Notwithstanding any other written law, in any proceedings under this Act, an electronic return or a copy thereof (including a print-out of that return or copy) —
(a)
certified by the Comptroller to contain all or any information transmitted by electronic filing in accordance with this section; and
(b)
duly authenticated in the manner specified in subsection (7) or is otherwise duly authenticated by showing that there is no material discrepancy between the electronic return or copy thereof certified by the Comptroller and the copy of the same electronic return kept by an independent record keeper appointed by the Minister,
shall be admissible as evidence of the facts stated or contained therein.
(6)  For the avoidance of doubt, an electronic return or a copy thereof shall not be inadmissible in evidence merely on the basis that it was filed without the delivery of any equivalent document or counterpart in paper form.
(7)  For the purposes of this section, a certificate —
(a)
giving the particulars of any person and device involved in the production and transmission of, and identifying the nature of, the electronic return or a copy thereof; and
(b)
purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic media at the relevant time,
shall be sufficient evidence that the electronic return or a copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
(8)  Where an electronic return or a copy thereof is admissible under subsection (5), it shall be presumed that the facts stated or contained therein are correct unless the contrary is proved and any person filing the electronic return or whose return has been filed by a filer shall be deemed to be cognizant of all matters therein.
(9)  The Comptroller may, for the purpose of facilitating any electronic filing under this section, approve the use in any such electronic filing of symbols, abbreviations or other notations to represent any particulars or information required under this Part.
(10)  Notwithstanding section 6, any person having any official duty or being employed in the administration of this Act shall not be treated as having contravened section 6 merely because he communicates to the independent record keeper or his employee or permits the independent record keeper or his employee to have access to any electronic return or any information contained therein; and section 6 shall apply to the independent record keeper and his employee as if they were persons employed in the administration of this Act.
(11)  In this section —
“electronic filing” means using electronic media in a manner determined in writing by the Comptroller;
“electronic return” means a return made by way of electronic filing;
“independent record keeper” means an independent record keeper appointed by the Minister for the purpose of this section.
(12)  The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section.
History for Provision '71A Filing of return by electronic transmission'.
Left Arrow
Right Arrow
pr71A-.
30/04/1996
Formal Consolidation
30 April 1996
1996 RevEd
 

30/12/1999
Formal Consolidation
30 December 1999
1999 RevEd
 

01/01/2008
Formal Consolidation
01 January 2008
2008 RevEd
 
Compare versionsDiff

01/03/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

01/04/2010
Informal Consolidation
01 April 2010
Amended
Act 29 of 2012

21/05/2010
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

07/07/2010
Informal Consolidation
07 July 2010
Amended
Act 22 of 2011

22/10/2010
Informal Consolidation
22 October 2010
Amended
Act 25 of 2010

19/02/2011
Informal Consolidation
19 February 2011
Amended
Act 22 of 2011

01/03/2011
Informal Consolidation
26 November 2010
Amended
Act 29 of 2010

01/04/2011
Informal Consolidation
01 April 2011
Amended
Act 22 of 2011

01/06/2011
Informal Consolidation
01 June 2011
Amended
Act 29 of 2012

31/03/2014
Formal Consolidation
31 March 2014
2014 RevEd