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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Revenue Laws Second Amendment
Act, No. 32 of 2005
Long title
To amend the Estate Duty Act, 1955, so as to amend a definition; to effect certain consequential amendments; to amend the Income Tax Act, 1962, so as to amend certain definitions and to insert further definitions; so as to amend the provisions relating to the taxation of royalties or similar payments paid to non-residents to delete provisions which have become obsolete; to further regulate the provisions relating to the withholding tax on foreign sellers of property in the Republic to make provision for the right of objection and appeal; to amend a definition for purposes of donations tax; to amend the provisions relating to submission of returns and payment; to amend the provisions relating to the registration of tax practitioners; to further regulate the returns relating to controlled foreign companies; to amend the provisions relating to offences; to amend the provisions relating to reportable arrangements to include the regulations issued in the Act; to further regulate amounts to be refunded; to make provision that the Minister of Finance may issue regulations prescribing the circumstances under which the Commissioner may waive, write off or compromise any amount of tax, duty, levy, charge or other amounts; to amend the Customs and Excise Act, 1964, so as to delete a provision for a right of appeal to the Minister where the Commissioner determines certain matters in respect of imported goods; to amend the definition of ‘‘circumvention’’ in provisions relating to the export of certain goods; to prescribe requirements in respect of the removal in bond of cigarettes for transit through the Republic; to amend the heading in respect of the provisions for limitation on refund claims; to further regulate internal administrative appeal; to amend the heading in respect of the provisions for administrative penalties; to amend provisions relating to notice of action and the period for bringing action; to delete certain restrictions in respect of the manufacture of excisable goods by natural persons for own use; to amend the long title to include Road Accident Fund levy and to effect certain consequential amendments; to amend the Stamp Duties Act, 1968, so as to amend and delete certain definitions; to provide for the phasing out of adhesive revenue stamps and impressed stamps; to amend the Value-Added Tax Act, 1991, so as to allow the Commissioner to prescribe the form and manner in which payment and returns must be submitted; to amend the Uncertificated Securities Tax Act, 1998, so as to effect certain consequential amendments resulting from the deletion of uncertificated securities tax on the issue of securities; and to provide for matters in connection therewith.
Table of contents
Legislation Text Access Point
Long title
To amend the Estate Duty Act, 1955, so as to amend a definition; to effect certain consequential amendments; to amend the Income Tax Act, 1962, so as to amend certain definitions and to insert further definitions; so as to amend the provisions relating to the taxation of royalties or similar payments paid to non-residents to delete provisions which have become obsolete; to further regulate the provisions relating to the withholding tax on foreign sellers of property in the Republic to make provision for the right of objection and appeal; to amend a definition for purposes of donations tax; to amend the provisions relating to submission of returns and payment; to amend the provisions relating to the registration of tax practitioners; to further regulate the returns relating to controlled foreign companies; to amend the provisions relating to offences; to amend the provisions relating to reportable arrangements to include the regulations issued in the Act; to further regulate amounts to be refunded; to make provision that the Minister of Finance may issue regulations prescribing the circumstances under which the Commissioner may waive, write off or compromise any amount of tax, duty, levy, charge or other amounts; to amend the Customs and Excise Act, 1964, so as to delete a provision for a right of appeal to the Minister where the Commissioner determines certain matters in respect of imported goods; to amend the definition of ‘‘circumvention’’ in provisions relating to the export of certain goods; to prescribe requirements in respect of the removal in bond of cigarettes for transit through the Republic; to amend the heading in respect of the provisions for limitation on refund claims; to further regulate internal administrative appeal; to amend the heading in respect of the provisions for administrative penalties; to amend provisions relating to notice of action and the period for bringing action; to delete certain restrictions in respect of the manufacture of excisable goods by natural persons for own use; to amend the long title to include Road Accident Fund levy and to effect certain consequential amendments; to amend the Stamp Duties Act, 1968, so as to amend and delete certain definitions; to provide for the phasing out of adhesive revenue stamps and impressed stamps; to amend the Value-Added Tax Act, 1991, so as to allow the Commissioner to prescribe the form and manner in which payment and returns must be submitted; to amend the Uncertificated Securities Tax Act, 1998, so as to effect certain consequential amendments resulting from the deletion of uncertificated securities tax on the issue of securities; and to provide for matters in connection therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act No. 45 of 1955... |
| 2. | Amendment of section 8 of Act No. 45 of 1955... |
| 3. | Amendment of section 1 of Act No. 58 of 1962... |
| 4. | Amendment of section 35 of Act No. 58 of 1962... |
| 5. | Amendment of section 35A of Act No. 58 of 1962... |
| 6. | Amendment of section 55 of Act No. 58 of 1962... |
| 7. | Amendment of section 62 of Act No. 58 of 1962... |
| 8. | Substitution of section 65 of Act No. 58 of 1962 |
| 9. | Amendment of section 66 of Act No. 58 of 1962... |
| 10. | Amendment of section 67A of Act No. 58 of 1962... |
| 11. | Amendment of section 72A of Act No. 58 of 1962... |
| 12. | Amendment of section 75 of Act No. 58 of 1962... |
| 13. | Amendment of section 76A of Act No. 58 of 1962... |
| 14. | Amendment of section 88 of Act No. 58 of 1962... |
| 15. | Insertion of section 91A in Act No. 58 of 1962 |
| 16. | Amendment of section 93 of Act No. 58 of 1962... |
| 17. | Amendment of section 41 of Act No. 91 of 1964... |
| 18. | Amendment of section 46A of Act No. 91 of 1964... |
| 19. | Amendment of section 54 of Act No. 91 of 1964... |
| 20. | Amendment of section 76A of Act No. 91 of 1964... |
| 21. | Amendment of section 77C of Act No. 91 of 1964... |
| 22. | Amendment of section 77D of Act No. 91 of 1964... |
| 23. | Amendment of section 77F of Act No. 91 of 1964... |
| 24. | Insertion of section 77HA in Act 91 of 1964 |
| 25. | Amendment of section 91 of Act No. 91 of 1964... |
| 26. | Amendment of section 96 of Act No. 91 of 1964... |
| 27. | Amendment of section 116 of Act No. 91 of 1964... |
| 28. | Substitution of the long title of Act No. 91 of 1964... |
| 29. | Amendment of section 1 of Act No. 77 of 1968... |
| 30. | Amendment of section 5 of Act No. 77 of 1968... |
| 31. | Amendment of section 10 of Act No. 77 of 1968... |
| 32. | Amendment of section 26 of Act No. 77 of 1968... |
| 33. | Amendment of section 27 of Act No. 77 of 1968... |
| 34. | Amendment of section 28 of Act No. 77 of 1968... |
| 35. | Amendment of section 28A of Act No. 77 of 1968... |
| 36. | Amendment of section 23 of Act No. 89 of 1991... |
| 37. | Amendment of section 28 of Act No. 89 of 1991... |
| 38. | Amendment of section 31 of Act No. 89 of 1991... |
| 39. | Amendment of section 38 of Act No. 89 of 1991... |
| 40. | Amendment of section 41 of Act No. 89 of 1991... |
| 41. | Amendment of section 46 of Act No. 89 of 1991... |
| 42. | Amendment of section 58 of Act No. 89 of 1991... |
| 43. | Substitution of the long title of Act 31 of 1998 |
| 44. | Amendment of section 13 of Act No. 31 of 1998 |
| 45. | Substitution of section 14A of Act No. 31 of 1998 |
| 46. | Repeal of section 6B of Act No. 9 of 1999 |
| 47. | Short title and commencement |
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