Introduction -- The South African Revenue Service -- Background to the Tax Administration Act -- Definitions: Section 1 of the Tax Administration Act -- Interpretation Act 33 of 1957 -- General administration provisions -- Registration -- Returns and records -- Information gathering -- Confidentiality of information -- Advance rulings -- Assessments -- Dispute resolution -- Tax liability and payment -- Recovery of tax -- Interest -- Refunds -- Write-off or compromise of tax debt -- Administrative non-compliance penalties -- Understatement penalty -- Criminal offences -- Registration of tax practitioners and reporting of unprofessional conduct -- General provisions -- Transitional provisions -- Administrative justice -- Access to information held by SARS -- Taxpayer's remedies.