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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Tax Administration Laws Amendment Act, No. 22 of 2018

Long title


To- amend the Income Tax Act, 1962, so as to remove a requirement to submit a
return; to clarify a provision; to update certain references and to amend the
Fourth Schedule to amend a definition; amend the Customs and Excise Act, 1964, so as to insert a provision enabling the Commissioner to implement anti-forestalling measures in respect of anticipated increases in excise duties; to insert a provision providing for the writing off or compromise of any duty, interest, penalty or forfeiture incurred, and owed to the Commissioner for the benefit of the National Revenue Fund; amend the Value-Added Tax Act, 1991, so as to amend a provision relating to tax invoices; to amend a provision relating to the sale of an enterprise as a going concern; to update certain references; to remove a requirement to submit a return; to update certain references; to clarify a provision relating to refunds; to simplify set-off and recovery provisions; amend the Securities Transfer Tax Act, 2007, so as to broaden the scope of a provision; amend the Tax Administration Act, 2011, so as to ensure that taxpayers are
informed at the commencement of an audit; to effect a consequential amendment; to effect a technical correction; to clarify a provision relating to refunds; to allow for the deregistration of non-compliant tax practitioners; amend the Customs Control Act, 2014, so as to effect changes to certain definitions; to amend a provision to ensure that reporting requirements in respect of the departure of trucks due to leave the Republic are adhered to irrespective of whether a truck has cargo on board; to insert a provision
providing for the writing off or compromise of debt owed to the Commissioner
for credit of the National Revenue Fund; and to provide for matters connected therewith.


Table of contents

SECTION TITLE
1. Amendment of section 64K of Act 58 of 1962...
2. Amendment of section 66 of Act 58 of 1962...
3. Amendment of section 89quat of Act 58 of 1962...
4. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
5. Insertion of section 58A in Act 91 of 1964
6. Insertion of section 114A in Act 91 of 1964
7. Amendment of section 20 of Act 89 of 1991...
8. Amendment of section 21 of Act 89 of 1991...
9. Amendment of section 25 of Act 89 of 1991...
10. Amendment of section 29 of Act 89 of 1991...
11. Amendment of section 41 of Act 89 of 1991...
12. Amendment of section 44 of Act 89 of 1991...
13. Amendment of section 50 of Act 89 of 1991...
14. Amendment of section 51 of Act 89 of 1991
15. Amendment of section 8 of Act 25 of 2007...
16. Amendment of section 42 of Act 28 of 2011...
17. Amendment of section 44 of Act 28 of 2011
18. Amendment of section 70 of Act 28 of 2011...
19. Amendment of section 129 of Act 28 of 2011...
20. Amendment of section 170 of Act 28 of 2011
21. Amendment of section 190 of Act 28 of 2011...
22. Amendment of section 221 of Act 28 of 2011...
23. Amendment of section 222 of Act 28 of 2011...
24. Amendment of section 240 of Act 28 of 2011...
25. Amendment of section 1 of Act 31 of 2014...
26. Amendment of section 71 of Act 31 of 2014...
27. Insertion of section 705A in Act 31 of 2014
28. Review
29. Short title and commencement
.
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