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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Revenue Laws Second Amendment Act, No. 36 of 2007**

Long title

To amend the - Transfer Duty Act, 1949, so as to regulate the furnishing of declarations to the Commissioner; to effect a consequential amendment; and to create an additional offence; - Income Tax Act, 1962, so as to make a decision of the Commissioner subject to objection and appeal; - Customs and Excise Act, 1964, so as to insert a definition of person and to provide for procedures applicable to the movement of goods for the purposes of the SACU Agreement; to effect textual amendments to the prohibitions in respect of the direct financial interest of an officer; to amend certain references in the exclusions applicable to the disclosure of information; to amend provisions in respect of the detention of goods; to amend provisions relating to a place outside the Republic which is deemed to be a place of entry for goods consigned to the Republic; to effect a textual amendment to the provisions for industrial development zones; to effect amendments to provisions regulating the disposal of goods on failure to make due entry, goods imported in contravention of any law and seized and abandoned goods, consequential to the introduction of provisions for the administration of counterfeit goods in Chapter XB; to amend requirements in respect of declarations of origin in respect of certain imported goods; to insert definitions relating to non-reciprocal preferential tariff treatment of goods exported; to amend provisions relating to tariff determinations; to amend provisions relating to international agreements; to delete obsolete references to provisions in respect of customs union agreements; to effect certain textual and consequential amendments to provisions relating to appeals and other procedures for which Chapter XA provides; to insert a new Chapter XB providing for powers, duties and procedures in connection with counterfeit goods, and to effect consequential amendments; to amend the section specifying serious offences; to amend provisions relating to the registration of vehicles re-imported to the Republic; to delete a section dealing with counterfeit goods; to effect textual and consequential amendments regarding the making of rules; and to effect certain textual and consequential amendments; - Stamp Duties Act, 1968, so as to delete and insert certain definitions; - Value-Added Tax Act, 1991, so as to amend a definition; to further regulate zero-rated supplies; to further regulate the deduction of input tax; to further regulate the payment of tax; and to effect certain textual and consequential amendments; - Tax on Retirement Funds Act, 1996, so as to further regulate notices of assessment by the Commissioner; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Amendment of section 14 of Act 40 of 1949...
2. Amendment of section 17B of Act 40 of 1949...
3. Amendment of section 3 of Act 58 of 1962...
4. Amendment of section 1 of Act 91 of 1964...
5. Amendment of section 4 of Act 91 of 1964...
6. Amendment of section 10 of Act 91 of 1964...
7. Amendment of section 21A of Act 91 of 1964...
8. Amendment of section 43 of Act 91 of 1964...
9. Amendment of section 46 of Act 91 of 1964...
10. Amendment of section 46A of Act 91 of 1964...
11. Amendment of section 47 of Act 91 of 1964...
12. Amendment of section 49 of Act 91 of 1964...
13. Amendment of section 52 of Act 91 of 1964...
14. Amendment of section 54B of Act 91 of 1964...
15. Amendment of section 77C of Act 91 of 1964...
16. Substitution of section 77G of Act 91 of 1964...
17. Insertion of Chapter XB in Act 91 of 1964
18. Amendment of section SO of Act 91 of 1964...
19. Amendment of section 95 of Act 91 of 1964
20. Amendment of section 111 of Act 91 of 1964...
21. Repeal of section 113A of Act 91 of 1964
22. Amendment of section 114 A of Act 91 of 1964...
23. Substitution of section 114B of Act 91 of 1964...
24. Amendment of section 120 of Act 91 of 1964...
25. Amendment of section 1 of Act 77 of 1968...
26. Amendment of section 6 of Act 89 of 1991...
27. Amendment of section 8 of Act 89 of 1991...
28. Amendment of section 9 of Act 89 of 1991...
29. Amendment of section 11 of Act 89 of 1991...
30. Amendment of section 16 of Act 89 of 1991...
31. Amendment of section 17 of Act 89 of 1991...
32. Amendment of section 28 of Act 89 of 1991...
33. [...repealed by Act 2011_028_271 Sch1 Item 180 - was entitled "Amendment of section 31 of Act 89 of 1991.."].
34. Amendment of section 33 of Act 89 of 1991...
35. Amendment of section 33A of Act 89 of 1991...
36. [...repealed by Act 2011_028_271 Sch1 Item 180 - was entitled "Amendment of section 44 of Act 89 of 1991..."]
37. Amendment of section 55 of Act 89 of 1991...
38. Amendment of section 13 of Act 38 of 1996
39. Short title and commencement

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