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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, No. 8 of 2010

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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