This contains UNCERTIFIED COPY for information/reference. For authentic copy, please refer to certified copy only.  In case of any mistake, please bring it to our notice.


LegalB's Resources
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Tax Administration Laws Amendment Act, No. 16 of 2016

Long title
**

To
- amend the Income Tax Act, 1962, so as to provide for delegation of a power to disclose certain information; to remove an obligation to submit a return for a dividend derived from a tax free investment; to amend a Schedule to include a class of taxpayers as provisional taxpayers; to amend a definition so as to include taxable dividends; to further regulate the manner of prescribing an effective date; to further regulate the withholding of employees’ tax; and to effect textual amendments; [s1 to s14]
- amend the Customs and Excise Act, 1964, so as to narrow the scope of provisions relating to Special Economic Zones and to align terminology with terminology used in the Special Economic Zones Act, 2014; to broaden the scope of provisions relating to marking, tracking and tracing of tobacco products and to make certain changes relating to the maximum allowed weight of cigarettes for import or manufacturing; to align the prescription period for refunds to the general prescription period of three years; and to make changes to provisions relating to the payment and calculation of interest on outstanding amounts; [s15 to s22]
- amend the Value-Added Tax Act, 1991, so as to amend provisions to align with the Special Economic Zones Act, 2014; to amend provisions relating to acceptable documentary proof; to reinsert a prescription period; and to amend a Schedule; [s23 to s31]
- amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to provide greater alignment with the Fourth Schedule to the Income Tax Act, 1962; and to make technical corrections; [s32 to s46] 
- amend the Tax Administration Act, 2011, so as to amend definitions; to specify payment of monies to the National Revenue Fund; to extend the term of office of the Tax Ombud; to provide for appointment of staff of the office of the Tax Ombud; to broaden the mandate of the Tax Ombud; to impose an obligation to provide reasons for not following non-binding recommendations by the Tax Ombud; to provide for disclosure of certain approved organisations; to extend the period for retention of records by SARS; to extend a period of limitation; to amend the provision for an additional assessment; to extend a period within which to apply for a condonation of a late objection; to amend the constitution of a tax court; to narrow the application of a provision; to add a definition and make provision for a penalty relating to an impermissible avoidance arrangement; and to amend the provision for voluntary disclosure of a default; [s47 to s65]
- amend the Customs Duty Act, 2014, so as to delete certain unnecessary provisions and to combine certain provisions for purposes of clarity; [s66 to s69]
- amend the Customs Control Act, 2014, so as to make certain technical corrections; to delete certain unnecessary provisions; to make changes to provisions relating to the submission of cross-border train departure reports; to provide for the transmission of electricity under the international transit procedure; to broaden a rule enabling provision to include rules relating to the treatment of detained counterfeit goods in state warehouses; and generally to make adjustments for the smoother implementation of that Act, and to provide for matters connected therewith. [s70 to s81]

[NOTE: Long title fails to include that Act 2016_016_000_20170119 also amends Act 2014_044_019]

Table of contents

SECTION TITLE
1. Amendment of section 3 of Act 58 of 1962...
2. Amendment of section 35A of Act 58 of 1962...
3. Amendment of section 64K of Act 58 of 1962...
4. Amendment of section 102 of Act 58 of 1962...
5. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
6. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
7. Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962...
8. Amendment of paragraph 10 of Fourth Schedule to Act 58 of 1962...
9. Amendment of paragraph 11 of Fourth Schedule to Act 58 of 1962...
10. Substitution of paragraph 11A of Fourth Schedule to Act 58 of 1962...
11. Repeal of paragraph 11C of Fourth Schedule to Act 58 of 1962
12. Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962...
13. Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962...
14. Amendment of paragraph 28 of Fourth Schedule to Act 58 of 1962...
15. Amendment of paragraph 2 of Seventh Schedule to Act 58 of 1962...
16. Amendment of section 21A of Act 91 of 1964...
17. Substitution of section 35A of Act 91 of 1964...
18. Amendment of section 54 of Act 91 of 1964...
19. Amendment of section 76B of Act 91 of 1964...
20. Substitution of section 76C of Act 91 of 1964...
21. Amendment of section 105 of Act 91 of 1964...
22. Amendment of section 113 of Act 91 of 1964...
23. Amendment of section 1 of Act 89 of 1991...
24. Amendment of section 8 of Act 89 of 1991...
25. Amendment of section 11  of Act 89 of 1991...
26. Amendment of section 16 of Act 89 of 1991...
27. Amendment of section 18 of Act 89 of 1991...
28. Amendment of section 44 of Act 89 of 1991...
29. Amendment of section 55 of Act 89 of 1991...
30. Amendment of section 86A of Act 89 of 1991...
31. Amendment of Schedule 1 to Act 89 of 1991...
32. Substitution of Arrangement of sections of Act 29 of 2008
33. Amendment of section 1 of Act 29 of 2008...
34. Substitution of heading to Part II of Act 29 of 2008
35. Substitution of section 5 of Act 29 of 2008...
36. Insertion of section 5A in Act 29 of 2008...
37. Amendment of section 6 of Act 29 of 2008...
38. Insertion of section 6A of Act 29 of 2008
39. Substitution of section 8 of Act 29 of 2008...
40. Repeal of Part IV of Act 29 of 2008
41. Substitution of heading to Part V of Act 29 of 2008
42. Amendment of section 14 of Act 29 of 2008...
43. Repeal of section 15 of Act 29 of 2008
44. Amendment of section 16 of Act 29 of 2008...
45. Repeal of section 18A of Act 29 of 2008
46. Amendment of section 19 of Act 29 of 2008... 
47. Amendment of section 1 of Act 28 of 2011...
48. Amendment of section 11 of Act 28 of 2011...
49. Amendment of section 14 of Act 28 of 2011
50. Amendment of section 15 of Act 28 of 2011
51. Amendment of section 16 of Act 28 of 2011
52. Amendment of section 20 of Act 28 of 2011
53. Amendment of section 69 of Act 28 of 2011
54. Amendment of section 97 of Act 28 of 2011
55. Amendment of section 99 of Act 28 of 2011...
56. Amendment of section 100 of Act 28 of 2011
57. Amendment of section 104 of Act 28 of 2011
58. Amendment of section 118 of Act 28 of 2011...
59. Amendment of section 151 of Act 28 of 2011
60. Amendment of section 194 of Act 28 of 2011...
61. Amendment of section 221 of Act 28 of 2011...
62. Amendment of section 223 of Act 28 of 2011...
63. Amendment of section 226 of Act 28 of 2011...
64. Amendment of section 270 of Act 28 of 2011...
65. Substitution of paragraph 189 of Schedule 1 of Act 28 of 2011...
66. Amendment of section 95 of Act 30 of 2014
67. Amendment of section 171 of Act 30 of 2014
68. Amendment of section 172 of Act 30 of 2014
69. Amendment of section 175 of Act 30 of 2014
70. Amendment of section 1 of Act 31 of 2014...
71. Amendment of section 63 of Act 31 of 2014
72. Amendment of section 91 of Act 31 of 2014
73. Amendment of section 94 of Act 31 of 2014
74. Amendment of section 194 of Act 31 of 2014
75. Amendment of section 204 of Act 31 of 2014
76. Amendment of section 308 of Act 31 of 2014
77. Amendment of section 576 of Act 31 of 2014
78. Amendment of section 600 of Act 31 of 2014...
79. Amendment of section 626 of Act 31 of 2014...
80. Amendment of section 687 of Act 31 of 2014
81. Amendment of section 929 of Act 31 of 2014
82. Amendment of section 19 of Act 44 of 2014**
83. Short title and commencement
.
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
Access Official Gazette PDF  Request Subscription Fee Subscriber Access
As unamended Act 2016_016_000_20170119 EXT.LINK REQ.INFO LINK
As amended by ... N/A REQ.INFO LINK

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.

TOP
 
Copyright Rita V. Felgate 2019