contains UNCERTIFIED COPY for information/reference. For authentic
please refer to certified copy only. In case of any mistake,
please bring it to our notice.
Revenue Laws Second Amendment Act, No. 61 of 2008
To amend the Estate Duty Act, 1955, so as to amend provisions relating to notices of assessment; amend the Income Tax Act, 1962, so as to amend provisions; to make new provision for the Minister to prescribe a date and for the collection of taxes; and to effect textual and consequential amendments; amend the Customs and Excise Act, 1964, so as to amend definitions of goods, manufacture and goods under customs control; provide for the stopping of ships by customs patrol boats; insert provisions granting officers powers of arrest; insert provisions regarding the possession of firearms by officers; insert provisions regarding the acquisition of equipment for border control and the operation of patrol boats; insert provisions requiring advance passenger information to be furnished by aircraft operators; amend certain provisions relating to exports by post; further regulate the export of goods by passengers; allow a licensee of a customs and excise warehouse to use a computer system for goods manufactured or stored and the movement of goods to and from such warehouse; insert a power to make rules regarding simplified procedures for any person or category of persons who manufacture certain excisable goods; further regulate the times for entry of imported goods or goods for export; insert provisions relating to simplified clearance and release procedures, such procedures for authorised persons and simplified procedures for the immediate release of goods; further regulate the amendment and substitution of bills of entry; amend the requirements in respect of accredited client status; insert a penal provision; insert special provisions relating to the processing and protection of personal information; effect an amendment to a provision regulating the taking of samples; amend certain powers to make rules; and effect textual and consequential amendments; amend the Value-Added Tax Act, 1991, so as to make provision for the Minister to prescribe a date; provide for the supply of information when applying for a ruling; and to amend provisions relating to refunds; amend the Revenue Laws Second Amendment Act, 2006, so as to delete a provision; repeal certain provisions; amend a commencement date; and effect textual and consequential amendments; amend the Securities Transfer Tax Administration Act, 2007, so as to amend provisions relating to payment of taxes; amend the Revenue Laws Amendment Act, 2007, so as to delete a definition, and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.