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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Tax Administration Laws Amendment Act, No. 13 of 2017

Long title


To amend the Estate Duty Act, 1955, so as to effect technical corrections; to amend the Income Tax Act, 1962, so as to make provision for exemption from a penalty; to make provision for exemption from an obligation to submit a return in certain cases; to effect certain technical amendments; to amend the Fourth Schedule to that Act to correct a numbering error; to make provision for the calculation of an allowance; to effect a consequential amendment; to provide for the smoothing over time of a deduction; to make provision for an inclusion in employees’ tax; to amend the Customs and Excise Act, 1964, so as to extend a provision related to information sharing; to clarify a provision related to imported fuel levy goods; to delete a provision that will no longer be implemented; to amend a provision related to customs controlled areas; to clarify a provision related to environmental levy goods; to amend a provision to delete references to the Value-Added Tax Act; to amend the Value-Added Tax Act, 1991, so as to amend a provision related to customs duties; to amend the Skills Development Levies Act, 1999, so as to clarify the wording of a provision; to amend the Diamond Export Levy (Administration) Act, 2007, so as to effect technical corrections in certain provisions; to amend the Tax Administration Act, 2011, so as to amend a provision dealing with decisions; to effect technical corrections; to amend a provision dealing with the constitution of the tax board; to delete an unnecessary provision; to amend a provision dealing with refunds; to amend a provision to provide that interest provisions may come into effect on different dates in respect of different tax types; to amend the Customs Duty Act, 2014, so as to clarify who may claim refunds and drawbacks and to whom refunds and drawbacks will be paid; to amend a provision to broaden the scope for clearance declarations and amended clearance declarations to be regarded as applications for purposes of the Act; to amend the Customs Control Act, 2014, so as to make certain technical corrections; to delete certain unnecessary provisions; to clarify certain provisions; to amend a provision by qualifying when a permission to depart must be submitted in relation to foreign-going vessels; to make changes to provisions relating to the submission of vessel and aircraft departure and arrival reports; to substitute a provision relating to customs permission for the transfer of ownership of goods under customs procedures so as to provide flexibility to exclude certain procedures where permission is not required and to more fully provide for different scenarios that may arise when goods are transferred; to effect changes to a section to broaden the notion of an amended clearance declaration; to amend sections to provide for and clarify various scenarios that may arise when transhipment operations take place at two different seaports; to make certain adjustments to provisions for purposes of systems facilitation; to provide more clarity in respect of reusable transport equipment entering and leaving the Republic and to create flexibility to provide for certain divergent issues concerning the different types of reusable transport equipment by rule; to simplify the removal of stores from a foreign-going vessel, aircraft or cross-border train; to provide for exclusions and exemptions; to limit the requirement of registration as electronic user to the person actually accessing the SARS electronic system; and generally to make adjustments for the smoother implementation of that Act; amend the Customs and Excise Amendment Act, 2014, so as to repeal a provision; to delete a paragraph; amend the Tax Administration Laws Amendment Act, 2014, so as to delete a paragraph; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
1. Insertion of section 9C in Act 45 of 1955
2. Amendment of section 10 of Act 45 of 1955...
3. Amendment of section 48C of Act 58 of 1962...
4. Amendment of section 64K of Act 58 of 1962...
5. Amendment of section 64L of Act 58 of 1962...
6. Amendment of section 64LA of Act 58 of 1962...
7. Amendment of section 64M of Act 58 of 1962...
8. Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962...
9. Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962...
10. Amendment of paragraph 11A of Fourth Schedule to Act 58 of 1962...
11. Amendment of section 4 of Act 91 of 1964...
12. Amendment of section 19A of Act 91 of 1964...
13. Amendment of section 20 of Act 91 of 1964...
14. Amendment of section 21A of Act 91 of 1964...
15. Substitution of section 54C of Act 91 of 1964...
16. Amendment of section 75 of Act 91 of 1964...
17. Amendment of section 13 of Act 89 of 1991...
18. Amendment of section 6 of Act 9 of 1999...
19. Amendment of section 1 of Act 14 of 2007...
20. Amendment of section 4 of Act 14 of 2007...
21. Amendment of section 9 of Act 14 of 2007
22. Amendment of section 9 of Act 28 of 2011
23. Amendment of section 102 of Act 28 of 2011
24. Amendment of section 110 of Act 28 of 2011...
25. Amendment of section 113 of Act 28 of 2011
26. Amendment of section 125 of Act 28 of 2011
27. Amendment of section 160 of Act 28 of 2011...
28. Amendment of section 190 of Act 28 of 2011...
29. Amendment of section 270 of Act 28 of 2011...
30. Amendment of section 272 of Act 28 of 2011
31. Insertion of section 65A in Act 30 of 2014
32. Substitution of section 67 of Act 30 of 2014...
33. Amendment of section 68 of Act 30 of 2014
34. Amendment of section 224 of Act 30 of 2014
35. Amendment of section 43 of Act 31 of 2014
36. Amendment of section 52 of Act 31 of 2014
37. Amendment of section 53 of Act 31 of 2014
38. Repeal of section 58 of Act 31 of 2014
39. Amendment of section 59 of Act 31 of 2014
40. Amendment of section 90 of Act 31 of 2014
41. Amendment of section 91 of Act 31 of 2014...
42. Amendment of section 94 of Act 31 of 2014...
43. Repeal of section 97 of Act 31 of 2014
44. Amendment of section 111 of Act 31 of 2014
45. Amendment of section 165 of Act 31 of 2014
46. Amendment of section 174 of Act 31 of 2014
47. Amendment of section 180 of Act 31 of 2014
48. Amendment of section 249 of Act 31 of 2014
49. Substitution of section 251 of Act 31 of 2014
50. Amendment of section 254 of Act 31 of 2014
51. Amendment of section 257 of Act 31 of 2014
52. Amendment of section 269 of Act 31 of 2014
53. Substitution of section 290 of Act 31 of 2014
54. Amendment of section 294 of Act 31 of 2014
55. Amendment of section 303 of Act 31 of 2014
56. Amendment of section 304 of Act 31 of 2014
57. Amendment of section 346 of Act 31 of 2014
58. Amendment of section 350 of Act 31 of 2014...
59. Amendment of section 354 of Act 31 of 2014
60. Amendment of section 380 of Act 31 of 2014
61. Amendment of section 385 of Act 31 of 2014
62. Substitution of section 403 of Act 31 of 2014
63. Amendment of section 406 of Act 31 of 2014
64. Amendment of section 408 of Act 31 of 2014
65. Amendment of section 415 of Act 31 of 2014
66. Amendment of section 435 of Act 31 of 2014
67. Amendment of section 442 of Act 31 of 2014
68. Amendment of section 460 of Act 31 of 2014...
69. Amendment of section 558 of Act 31 of 2014
70. Amendment of section 604 of Act 31 of 2014
71. Amendment of section 606 of Act 31 of 2014
72. Amendment of section 626 of Act 31 of 2014...
73. Amendment of section 665 of Act 31 of 2014
74. Amendment of section 681 of Act 31 of 2014
75. Insertion of section 935A in Act 31 of 2014
76. Insertion of section 942A in Act 31 of 2014
77. Repeal of section 43 of Act 32 of 2014
78. Amendment of section 63 of Act 32 of 2014
79. Amendment of section 24 of Act 44 of 2014
80. Short title and commencement
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