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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)
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.
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