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Tax Administration Laws Amendment Act, No. 22 of 2018
NOTE: Assented to and published in English, with alternative copy in Afrikaans
To- amend the Income Tax Act, 1962, so as to remove a requirement to submit a
return; to clarify a provision; to update certain references and to amend the
Fourth Schedule to amend a definition; amend the Customs and Excise Act, 1964, so as to insert a provision enabling the Commissioner to implement anti-forestalling measures in respect of anticipated increases in excise duties; to insert a provision providing for the writing off or compromise of any duty, interest, penalty or forfeiture incurred, and owed to the Commissioner for the benefit of the National Revenue Fund; amend the Value-Added Tax Act, 1991, so as to amend a provision relating to tax invoices; to amend a provision relating to the sale of an enterprise as a going concern; to update certain references; to remove a requirement to submit a return; to update certain references; to clarify a provision relating to refunds; to simplify set-off and recovery provisions; amend the Securities Transfer Tax Act, 2007, so as to broaden the scope of a provision; amend the Tax Administration Act, 2011, so as to ensure that taxpayers are
informed at the commencement of an audit; to effect a consequential amendment; to effect a technical correction; to clarify a provision relating to refunds; to allow for the deregistration of non-compliant tax practitioners; amend the Customs Control Act, 2014, so as to effect changes to certain definitions; to amend a provision to ensure that reporting requirements in respect of the departure of trucks due to leave the Republic are adhered to irrespective of whether a truck has cargo on board; to insert a provision
providing for the writing off or compromise of debt owed to the Commissioner
for credit of the National Revenue Fund; and to provide for matters connected therewith.
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