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Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, No. 10 of 2006
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.
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