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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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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
NOTE: Assented to and published in English, with alternative copy in Afrikaans
Long title
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.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 64K of Act 58 of 1962... |
| 2. | Amendment of section 66 of Act 58 of 1962... |
| 3. | Amendment of section 89quat of Act 58 of 1962... |
| 4. | Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962... |
| 5. | Insertion of section 58A in Act 91 of 1964 |
| 6. | Insertion of section 114A in Act 91 of 1964 |
| 7. | Amendment of section 20 of Act 89 of 1991... |
| 8. | Amendment of section 21 of Act 89 of 1991... |
| 9. | Amendment of section 25 of Act 89 of 1991... |
| 10. | Amendment of section 29 of Act 89 of 1991... |
| 11. | Amendment of section 41 of Act 89 of 1991... |
| 12. | Amendment of section 44 of Act 89 of 1991... |
| 13. | Amendment of section 50 of Act 89 of 1991... |
| 14. | Amendment of section 51 of Act 89 of 1991 |
| 15. | Amendment of section 8 of Act 25 of 2007... |
| 16. | Amendment of section 42 of Act 28 of 2011... |
| 17. | Amendment of section 44 of Act 28 of 2011 |
| 18. | Amendment of section 70 of Act 28 of 2011... |
| 19. | Amendment of section 129 of Act 28 of 2011... |
| 20. | Amendment of section 170 of Act 28 of 2011 |
| 21. | Amendment of section 190 of Act 28 of 2011... |
| 22. | Amendment of section 221 of Act 28 of 2011... |
| 23. | Amendment of section 222 of Act 28 of 2011... |
| 24. | Amendment of section 240 of Act 28 of 2011... |
| 25. | Amendment of section 1 of Act 31 of 2014... |
| 26. | Amendment of section 71 of Act 31 of 2014... |
| 27. | Insertion of section 705A in Act 31 of 2014 |
| 28. | Review |
| 29. | Short title and commencement |
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