Long title

To amend the Customs and Excise Act, 1964, so as to further regulate an offence regarding the failure to export goods within the specified period; to substitute a definition; and to require the Commissioner to keep certain Explanatory Notes and to provide for their evidentiary value; to amend the Stamp Duties Act, 1968, so as to delete a certain definition and substitute another; to make further provision for the manner in which instruments shall be written and stamped and for persons liable to stamp instruments; and to repeal a certain requirement in respect of debit entries; to amend the Value-Added Tax Act, 1991, so as to amend a definition; to further regulate the periods when returns must be submitted and to effect certain consequential amendments relating thereto; and to effect certain textual amendments; to amend the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, so as to further regulate the period for submission of tax returns; and to amend the Taxation Laws Amendment Act, 2004, so as to further regulate the authority and responsibility to collect the payments referred to in Schedule 3 to that Act; and to provide for matters connected therewith.

Table of contents

SECTION	TITLE
1.	Amendment of Section 21 of Act No. 91 of 1964...
2.	Amendment of s21A of Act No. 91 of 1964...
3.	Amendment of section 47 of Act No. 91 of 1964...
4.	Amendment of section 1 of Act No. 77 of 1968...
5.	Amendment of section 6 of Act 77 of 1968...
6.	Amendment of section 7 of Act 77 of 1968...
7.	Repeal of section 19 of Act No. 77 of 1968...
8.	Amendment of section 1 of Act No. 89 of 1991...
9.	Amendment of section 23 of Act No. 89 of 1991...
10.	Amendment of section 25 of Act No. 89 of 1991...
11.	Amendment of section 27 of Act No. 89 of 1991...
12.	Renumbering of section 54A of Act No. 89 of 1991
13.	Amendment of section 20 of Act No. 12 of 2003...
14.	Substitution of paragraph 3 of Schedule 3 to Act No. 16 of 2004
15.	Short title

 
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