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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Taxation Laws Second Amendment Act, No. 9 of 2007

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

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