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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Taxation
Laws Second Amendment Act, No. 9 of 2007
NOTE: Assented to and published in English, with alternative copy in Afrikaans, and except iro title/text/engrossments in the following sections: s21 (Afrikaans/Afrikaans/English)
Long title
To amend the Income Tax Act, 1962, so as to effect certain textual and consequential amendments; Customs and Excise Act, 1964, so as to amend provisions relating to international agreements and to effect certain textual and consequential amendments; Value-Added Tax Act, 1991, so as to extend the payments basis to certain persons; to provide for the right to object against a decision not to remit interest or penalties; to amend and further provide for the issuing of binding VAT class rulings and VAT rulings; and to further regulate issues regarding recordkeeping and tax invoices; Tax on Retirement Funds Act, 1996, so as to provide for the settlement of disputes; Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to include certain trusts in the amnesty process; Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to effect a textual amendment; and Revenue Laws Second Amendment Act, 2006, so as to provide for the effective date of certain provisions; and to effect certain textual and consequential amendments; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
NOTE: Assented to and published in English, with alternative copy in Afrikaans, and except iro title/text/engrossments in the following sections: s21 (Afrikaans/Afrikaans/English)
Long title
To amend the Income Tax Act, 1962, so as to effect certain textual and consequential amendments; Customs and Excise Act, 1964, so as to amend provisions relating to international agreements and to effect certain textual and consequential amendments; Value-Added Tax Act, 1991, so as to extend the payments basis to certain persons; to provide for the right to object against a decision not to remit interest or penalties; to amend and further provide for the issuing of binding VAT class rulings and VAT rulings; and to further regulate issues regarding recordkeeping and tax invoices; Tax on Retirement Funds Act, 1996, so as to provide for the settlement of disputes; Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to include certain trusts in the amnesty process; Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to effect a textual amendment; and Revenue Laws Second Amendment Act, 2006, so as to provide for the effective date of certain provisions; and to effect certain textual and consequential amendments; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment
of section 3 of Act 58 of 1962... |
| 2. | Amendment
of section 10 of Act 58 of 1962... |
| 3. | Amendment
of section 11D of Act 58 of 1962... |
| 4. | Amendment
of section 76G of Act 58 of 1962... |
| 5. | Amendment
of section 79 of Act 58 of 1962... |
| 6. | Amendment
of section 80O of Act 58 of 1962... |
| 7. | Amendment
of section 80P of Act 58 of 1962... |
| 8. | Amendment
of section 102 of Act 58 of 1962... |
| 9. | Amendment
of section 102A of Act 58 of 1962... |
| 10. | Amendment
of section 1 of Act 91 of 1964... |
| 11. | Amendment
of section 8 of Act 91 of 1964... |
| 12. | Amendment
of section 49 of Act 91 of 1964... |
| 13. | Amendment
of section 15 of Act 89 of 1991... |
| 14. | Amendment
of section 20 of Act 89 of 1991... |
| 15. | Amendment
of section 32 of Act 89 of 1991... |
| 16. | Amendment
of section 41 of Act 89 of 1991... |
| 17. | Insertion
of section 41B of Act 89 of 1991 |
| 18. | Amendment
of section 55 of Act 89 of 1991... |
| 19. | Amendment
of section 16 of Act 38 of 1996... |
| 20. | Insertion
of section 11A in Act 9 of 2006 |
| 21. | Amendment
of section 2A of Act 10 of 2006... |
| 22. | Amendment
of long title to Act 21 of 2006 |
| 23. | Amendment
of section 2 of Act 21 of 2006 |
| 24. | Repeal
of section 13 of Act 21 of 2006 |
| 25. | Amendment
of section 28 of Act 21 of 2006 |
| 26. | Repeal of section 37 of Act 21 of 2006 |
| 27. | Amendment of section 39 of Act 21 of 2006 |
| 28. | Repeal of section 40 of Act 21 of 2006 |
| 29. | Amendment of section 43 of Act 21 of 2006 |
| 30. | Short title and commencement |
Legislation Text Access Point
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