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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Tax Administration Laws Amendment Act, No. 16 of 2016
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 to s46 (NSotho/NSotho/NSotho), s77 (Afrikaans/Afrikaans/English)**
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s32 to s46 (NSotho/NSotho/NSotho), s77 (Afrikaans/Afrikaans/English)**
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]- 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]
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 [NOTE Act 2016_016_071_20170119 in its Afrikaans version contains two sections labeled "71", the first relating to the amendment of Act 2014_031_063 which is effected by the 1st-occurring s71 in the English version, the second relating to amendment of Act 2014_031_091 which is effected by the section labeled "72" in the English copy] |
| 72. | Amendment of section 91 of Act 31 of 2014 [NOTE Act 2016_016_072_20170119 in the Afrikaans copy appears to be the second-occurring section labeled section "71"] |
| 73. | Amendment of section 94 of Act 31 of 2014 [NOTE Afrikaans language copy of Act 2016_016_073_20170119 is labeled section "72"] |
| 74. | Amendment of section 194 of Act 31 of 2014 [NOTE Afrikaans language copy of Act 2016_016_074_20170119 is labeled section "73"] |
| 75. | Amendment of section 204 of Act 31 of 2014 [NOTE Afrikaans language copy of Act 2016_016_075_20170119 is labeled section "74"] |
| 76. | Amendment of section 308 of Act 31 of 2014 [NOTE Afrikaans language copy of Act 2016_016_000_20170119 does not contain a section labeled "76"] |
| 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 |
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