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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, No. 10 of 2006

Long title


To provide for a Small Business Tax Amnesty in respect of the voluntary disclosure by an applicant of any failure to comply with certain Acts administered by the Commissioner; to amend the Income Tax Act, 1962, so as to further regulate the National Treasury’s access to certain information; to amend the Customs and Excise Act, 1964, so as to further provide for matters relating to powers of officers; to effect a consequential amendment; to amend the Stamp Duties Act, 1968, to effect certain consequential amendments in respect of the phasing out of adhesive revenue stamps and impressed stamps; to amend the Value-Added Tax Act, 1991, so as to provide for National Treasury to have access to certain information; and to effect certain textual and consequential amendments and to delete certain obsolete provisions; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

INDEX

CHAPTER I. ADMINISTRATION OF THE SMALL BUSINESS TAX AMNESTY

Part I. Purpose and Objective of Tax Amnesty
1. Purpose and Objective

Part II. Interpretation, Application and Administration
2. Definitions
2A. Auditor exempted from certain provisions of Act 26 of 2005 [...inserted by Act 2006_021_045]
3. Administration of Chapter and Chapter I of the Tax Amnesty Act
4. Exercise of powers of Commissioner

Part III. Relief in terms of Tax Amnesty
5. No prosecution for related offences

Part IV. Review of decision of Commissioner
6. Objection against decision of Commissioner

Part V. Reporting
7. Reporting

Part VI. Regulations
8. Regulatory powers

CHAPTER II. GENERAL AMENDMENTS TO TAXATION LAWS
9. Amendment of section 4 of Act 58 of 1962...
10. Amendment of section 4 of Act 91 of 1964...
11. Amendment of section 107 of Act 91 of 1964...
12. Amendment of section 1 of Act 77 of 1968...
13. Amendment of section 6 of Act 89 of 1991...
14. Amendment to section 23 of Act 89 of 1991...
15. Amendment to section 46 of Act 89 of 1991...
16. Amendment to section 48 of Act 89 of 1991...
17. Amendment of section 55 of Act 89 of 1991...
18. Short title
 
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