Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 2 : General Administration Provisions

Part A : In general

2. Purpose of Act
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The purpose of this Act is to ensure the effective and efficient collection of tax by—

(a)aligning the administration of the tax Acts to the extent practically possible;
(b)prescribing the rights and obligations of taxpayers and other persons to whom this Act applies;
(c)prescribing the powers and duties of persons engaged in the administration of a tax Act; and
(d)generally giving effect to the objects and purposes of tax administration.