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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Voluntary Disclosure
Programme and Taxation Laws
Second Amendment Act, No. 8 of 2010
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 (Afrikaans/Afrikaans/English)**, s33 (Afrikaans/Afrikaans/NSotho)**, s35 to s38 (Afrikaans/Afrikaans/NSotho)**
Long title
To introduce a voluntary disclosure programme; amend the Transfer Duty Act, 1949, so as to provide for electronic submission of returns and electronic payment of duty; amend the Income Tax Act, 1962, so as to amend certain provisions; amend the Unemployment Insurance Contributions Act, 2002, so as to effect a technical correction; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend certain provisions; and provide for matters connected therewith.
Table of contents
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 (Afrikaans/Afrikaans/English)**, s33 (Afrikaans/Afrikaans/NSotho)**, s35 to s38 (Afrikaans/Afrikaans/NSotho)**
Long title
To introduce a voluntary disclosure programme; amend the Transfer Duty Act, 1949, so as to provide for electronic submission of returns and electronic payment of duty; amend the Income Tax Act, 1962, so as to amend certain provisions; amend the Unemployment Insurance Contributions Act, 2002, so as to effect a technical correction; amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend certain provisions; and provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| PART A. VOLUNTARY DISCLOSURE PROGRAMME | |
| 1. | Definitions |
| 2. | Administration |
| 3. | Application for voluntary disclosure relief |
| 4. | Requirements for valid voluntary disclosure |
| 5. | No-name voluntary disclosure |
| 6. | Voluntary disclosure relief |
| 7. | Voluntary disclosure agreement |
| 8. | Withdrawal of voluntary disclosure relief |
| 9. | Assessment or determination to give effect to agreement |
| 10. | Reporting |
| 11. | Regulations |
| PART B. | |
| 12. | Amendment of section 3 of Act 40 of 1949... |
| 13. | Amendment of section 14 of Act 40 of 1949... |
| 14. | Amendment of section 3 of Act 58 of 1962... |
| 15. | Amendment of section 76E of Act 58 of 1962... |
| 16. | Amendment of section 76G of Act 58 of 1962 ... |
| 17. | Amendment of section 89quat of Act 58 of 1962... |
| 18. | Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962... |
| 19. | Amendment of paragraph 11A of Fourth Schedule to Act 58 of 1962... |
| 20. | Amendment of paragraph 11B of Fourth Schedule to Act 58 of 1962... |
| 21. | Amendment of paragraph 12 of Fourth Schedule to Act 58 of 1962... |
| 22. | Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 23. | Amendment of paragraph 3 of Seventh Schedule to Act 58 of 1962... |
| 24. | Amendment of section 4 of Act 91 of 1964 |
| 25. | Continuation of amendments made under section 119A of Act 91 of 1964 |
| 26. | Amendment of section 1 of Act 89 of 1991... |
| 27. | Amendment of section 9 of Act 89 of 1991... |
| 28. | Amendment of section 14 of Act 89 of 1991... |
| 29. | Amendment of section 16 of Act 89 of 1991... |
| 30. | Amendment of section 20 of Act 89 of 1991... |
| 31. | Amendment of section 28 of Act 89 of 1991... |
| 32. | Amendment of section 8 of Act 4 of 2002... |
| 33. | Amendment of section 1 of Act 29 of 2008... |
| 34. | Amendment of section 2 of Act 29 of 2008... |
| 35. | Amendment of section 4 of Act 29 of 2008... |
| 36. | Amendment of section 5 of Act 29 of 2008 |
| 37. | Amendment of section 14 of Act 29 of 2008 |
| 38. | Amendment of section 19 of Act 29 of 2008 |
| 39. | Short title and commencement |
Legislation Text Access Point
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