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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Second Revenue Laws Amendment Act, No. 34 of 2004

Long title


To amend the Transfer Duty Act, 1949, so as to prescribe further requirements for the estate agent in respect of the declaration to be furnished; to provide for a penalty where the estate agent fails to comply with the reporting requirements; to introduce provisions to deal with offences in respect of the evasion of duty; and to regulate the provisions relating to the publication of names of offenders and reporting of unprofessional conduct; to amend the Income Tax Act, 1962, so as to further regulate the provision which prescribes the notice to be issued by the Commissioner requiring returns for assessment of tax and the manner of furnishing returns; to make provision that a taxpayer must inform the Commissioner of any change of the taxpayer's address; to  make provision for the registration of tax practitioners; to further regulate the duty of certain persons to furnish returns; to provide that it shall be an offence where a taxpayer fails to inform the Commissioner of any change in address or where a tax practitioner fails to register; to make provision for advance tax rulings; to further regulate the provisions relating to additional assessments; to further regulate the provisions relating to objection and appeal; and to make provision that any decision by the Commissioner not to remit certain penalties shall be subject to objection and appeal; to amend the Customs and Excise Act, 1964, so as to further regulate provisions relating to declarations by persons entering or leaving the Republic; to make provision for the storage of goods free of duty in a customs and excise warehouse; to provide for the payment of salvage from the proceeds of safe of uncleared goods; to further regulate provisions relating to international agreements requiring customs administration; to make provision for certain consequential changes arising from the provisions of the International Trade Administration Act, 2002; to amend obsolete references to "department"; to further regulate the limitation on refund and drawback claims; to effect textual amendments to the provisions relating to the institution of legal proceedings; to further regulate the provisions relating to electronic communication; to further regulate the provisions relating to wreck; to amend the Stamp Duties Act, 1968, so as to introduce provisions to deal with offences in respect of duty relating to marketable securities; to amend the Value-Added Tax Act, 1991, so as to make provision for a change in use adjustments; and to provide for advance tax rulings; to amend the Uncertificated Securities Tax Act, 1998, so as to provide for advance tax rulings; and to provide for a short title and commencement date; and to provide for matters relating thereto.

Table of contents

SECTION TITLE
1. Amendment of section 14 of Act 40 of 1949...
2. Amendment of section 16 of Act 40 of 1949...
3. Amendment of section 17 of Act 40 of 1949...
4. Insertion of section 17B in Act 40 of 1949
5. Substitution of section 20A of Act 40 of 1949...
6. Insertion of sections 20C and 20D in Act 40 of 1949
7. Amendment of section 66 of Act 58 of 1962...
8. Amendment of section 67 of Act 58 of 1962...
9. Insertion of section 67A in Act 58 of 1962
10. Amendment of section 69 of Act 58 of 1962..
11. Amendment of section 75 of Act 58 of 1962...
12. Insertion of Part IA in Chapter III of Act 58 of 1962
13. Amendment of section 78 of Act 58 of 1962...
14. Amendment of section 79 of Act 58 of 1962...
15. Amendment of section 81 of Act 58 of 1962...
16. Amendment of section 83 of Act 58 of 1962...
17. Amendment of section 89quat of Act 58 of 1962...
18. Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962...
19. Substitution of paragraph 11A of Fourth Schedule to Act 58 of 1962...
20. Amendment of section 15 of Act 91 of 1964...
21. Amendment of section 18 of Act 91 of 1964...
22. Amendment of section 21 of Act 91 of 1964...
23. Amendment of section 43 of Act 91 of 1964...
24. Amendment of section 49 of Act 19 of 1964...
25. Amendment of section 63 of Act 91 of 1964...
26. Amendment of section 72 of Act 91 of 1964...
27. Amendment of section 75 of Act 91 of 1964...
28. Amendment of section 76 of Act 91 of 1964...
29. Substitution of section 76B of Act 91 of 1964...
30. Amendment of section 96 of Act 91 of 1964...
31. Amendment of section 99 of Act 91 of 1964...
32. Amendment of section 101A of Act 91 of 1964...
33. Amendment of section 107 of Act 91 of 1964...
34. Amendment of section 112 of Act 91 of 1964...
35. Insertion of section 28C in Act 77 of 1968
36. Amendment of section 30 of Act 77 of 1968...
37. Amendment of section 31 of Act 77 of 1968...
38. Amendment of section 32 of Act 77 of 1968...
39.. Insertion of section 32C in Act 77 of 1968
40. Amendment of section 25 of Act 89 of 1991...
41. Amendment of section 31 of Act 89 of 1991...
42. Insertion of section 54A In Act 89 of 1991
43. Amendment of section 58 of Act 89 of 1991...
44. Insertion of section 17B in Act 31 of 1998
45. Short title and commencement
 
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