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
Taxation Laws Second Amendment Act, No. 10 of 2005

Long title


To amend the Customs and Excise Act, 1964, so as to further regulate an offence regarding the failure to export goods within the specified period; to substitute a definition; and to require the Commissioner to keep certain Explanatory Notes and to provide for their evidentiary value; to amend the Stamp Duties Act, 1968, so as to delete a certain definition and substitute another; to make further provision for the manner in which instruments shall be written and stamped and for persons liable to stamp instruments; and to repeal a certain requirement in respect of debit entries; to amend the Value-Added Tax Act, 1991, so as to amend a definition; to further regulate the periods when returns must be submitted and to effect certain consequential amendments relating thereto; and to effect certain textual amendments; to amend the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, so as to further regulate the period for submission of tax returns; and to amend the Taxation Laws Amendment Act, 2004, so as to further regulate the authority and responsibility to collect the payments referred to in Schedule 3 to that Act; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1.  Amendment of Section 21 of Act No. 91 of 1964...
2.  Amendment of s21A of Act No. 91 of 1964...
3.  Amendment of section 47 of Act No. 91 of 1964...
4.  Amendment of section 1 of Act No. 77 of 1968...
5.  Amendment of section 6 of Act 77 of 1968...
6.  Amendment of section 7 of Act 77 of 1968...
7.  Repeal of section 19 of Act No. 77 of 1968...
8.  Amendment of section 1 of Act No. 89 of 1991...
9.  Amendment of section 23 of Act No. 89 of 1991...
10.  Amendment of section 25 of Act No. 89 of 1991...
11.  Amendment of section 27 of Act No. 89 of 1991...
12.  Renumbering of section 54A of Act No. 89 of 1991
13.  Amendment of section 20 of Act No. 12 of 2003...
14.  Substitution of paragraph 3 of Schedule 3 to Act No. 16 of 2004
15.  Short title
 
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 2005_010_000_20050713 EXT.LINK REQ.INFO LINK
As amended by ...N/AREQ.INFOLINK

* 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 2018