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Tax
Administration Laws Amendment Act, No. 33 of 2019
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s21to s25 (Afrikaans/Afrikaans/Zulu)**
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except iro title/text/engrossments in the following sections: s21to s25 (Afrikaans/Afrikaans/Zulu)**
Long title
To-
-
amend the Income Tax Act, 1962, so as to subject a certain decision
under the Act to objection and appeal; to make technical corrections;
to provide a time period for the validity of a declaration and a
written undertaking in respect of the withholding of withholding tax on
interest, withholding tax on royalties,and dividends tax; to remove a
requirement to submit a declaration to a regulated intermediary in
respect of tax free investments; to clarify that a penalty may be
imposed if an employer submits an incomplete return; and to insert a
provision that an executor need not submit a provisional tax return for
the provisional period ending on the date of death;
- amend the Customs and Excise Act, 1964, so as to make technical corrections;to insert definitions; to extend a provision providing for information sharing and exclude certain information from the application of the prohibition on disclosure of information; to clarify that an invoice may be amended by the issuing of an amended invoice or by the issuing of a credit or debit note in circumstances where the amount reflected on the invoice is amended; to clarify that tariff determinations, amendments to tariff determinations or new tariff determinations apply to all identical goods entered by the same person,whether the goods were entered before or after the date on which the determination is issued; to exclude bulk removals between excise manufacturing warehouses of alcoholic beverages classified under any subheading of heading 22.04 or 22.05 of Part 1 of Schedule 1 from compulsory tariff determinations; to clarify that value determinations, amendments to value determinations or new value determinations apply to goods mentioned therein entered by the same person before or after the date on which the determination is issued; to limit the circumstances in relation to which applications for general refunds will be considered; and to extend the general rule-enabling provision to include matters relating to the making of advance payments in relation to the importation of goods;
- amend the Value-Added Tax Act, 1991, so as to make technical corrections; to remove a requirement that the Minister of Finance must prescribe by regulation the particulars to be contained on a tax invoice issued by a foreign supplier of electronic services; and to clarify that rulings under the Act are not subject to the prescribed fee under the Tax Administration Act, 2011; amend the Skills Development Levies Act, 1999, so as to make technical corrections; to provide for a procedure if an employer has incorrectly indicated the jurisdiction of a SETA; and to align the time periods for a refund under the Act with the Tax Administration Act, 2011;
- amend the Unemployment Insurance Contributions Act, 2002, so as to align the time periods for a refund under the Act with the Tax Administration Act, 2011;
- amend the Tax Administration Act, 2011, so as to make technical corrections; to extend the notice period prior to the institution of legal proceedings; to effect consequential amendments pursuant to the Legal Practice Act, 2014; to clarify that an assessment or decision is final if an appeal is withdrawn; to clarify that an amount may be set-off against a customs and excise debt even if there is no outstanding debt under the Act; to clarify when SARS may make an assessment based on an estimate if no return is submitted or required; to provide for an administrative penalty for failure to report a Common Reporting Standard avoidance scheme or opaque offshore scheme under the Common Reporting Standard regulations issued under the Act; to subject erroneous, incomplete or false third party returns to criminal sanction under the Act; and to align the provisions regulating the tax compliance status of a taxpayer with the automation thereof;and to provide for matters connected therewith.
- amend the Customs and Excise Act, 1964, so as to make technical corrections;to insert definitions; to extend a provision providing for information sharing and exclude certain information from the application of the prohibition on disclosure of information; to clarify that an invoice may be amended by the issuing of an amended invoice or by the issuing of a credit or debit note in circumstances where the amount reflected on the invoice is amended; to clarify that tariff determinations, amendments to tariff determinations or new tariff determinations apply to all identical goods entered by the same person,whether the goods were entered before or after the date on which the determination is issued; to exclude bulk removals between excise manufacturing warehouses of alcoholic beverages classified under any subheading of heading 22.04 or 22.05 of Part 1 of Schedule 1 from compulsory tariff determinations; to clarify that value determinations, amendments to value determinations or new value determinations apply to goods mentioned therein entered by the same person before or after the date on which the determination is issued; to limit the circumstances in relation to which applications for general refunds will be considered; and to extend the general rule-enabling provision to include matters relating to the making of advance payments in relation to the importation of goods;
- amend the Value-Added Tax Act, 1991, so as to make technical corrections; to remove a requirement that the Minister of Finance must prescribe by regulation the particulars to be contained on a tax invoice issued by a foreign supplier of electronic services; and to clarify that rulings under the Act are not subject to the prescribed fee under the Tax Administration Act, 2011; amend the Skills Development Levies Act, 1999, so as to make technical corrections; to provide for a procedure if an employer has incorrectly indicated the jurisdiction of a SETA; and to align the time periods for a refund under the Act with the Tax Administration Act, 2011;
- amend the Unemployment Insurance Contributions Act, 2002, so as to align the time periods for a refund under the Act with the Tax Administration Act, 2011;
- amend the Tax Administration Act, 2011, so as to make technical corrections; to extend the notice period prior to the institution of legal proceedings; to effect consequential amendments pursuant to the Legal Practice Act, 2014; to clarify that an assessment or decision is final if an appeal is withdrawn; to clarify that an amount may be set-off against a customs and excise debt even if there is no outstanding debt under the Act; to clarify when SARS may make an assessment based on an estimate if no return is submitted or required; to provide for an administrative penalty for failure to report a Common Reporting Standard avoidance scheme or opaque offshore scheme under the Common Reporting Standard regulations issued under the Act; to subject erroneous, incomplete or false third party returns to criminal sanction under the Act; and to align the provisions regulating the tax compliance status of a taxpayer with the automation thereof;and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act 58 of 1962... |
| 2. | Amendment of section 18A of Act 58 of 1962... |
| 3. | Amendment of section 49E of Act 58 of 1962... |
| 4. | Amendment of section 50E of Act 58 of 1962... |
| 5. | Amendment of section 60 of Act 58 of 1962... |
| 6. | Amendment of section 64FA of Act 58 of 1962... |
| 7. | Amendment of section 64G of Act 58 of 1962... |
| 8. | Amendment of section 64H of Act 58 of 1962... |
| 9. | Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 10. | Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962... |
| 11. | Amendment of section 1 of Act 91 of 1964... |
| 12. | Amendment of section 4 of Act 91 of 1964... |
| 13. | Amendment of section 41 of Act 91 of 1964... |
| 14. | Amendment of section 47 of Act 91 of 1964... |
| 15. | Amendment of section 53 of Act 91 of 1964... |
| 16. | Amendment of section 65 of Act 91 of 1964... |
| 17. | Amendment of section 76 of Act 91 of 1964... |
| 18. | Amendment of section 120 of Act 91 of 1964... |
| 19. | Amendment of section 20 of Act 89 of 1991... |
| 20. | Amendment of section 41B of Act 89 of 1991... |
| 21. | Amendment of section 5 of Act 9 of 1999... |
| 22. | Amendment of section 7 of Act 9 of 1999 |
| 23. | Amendment of section 11 of Act 9 of 1999... |
| 24. | Amendment of section 12 of Act 9 of 1999... |
| 25. | Amendment of section 9 of Act 4 of 2002 |
| 26. | Amendment of Arrangement of Sections of Act 28 of 2011... |
| 27. | Amendment of section 11 of Act 28 of 2011... |
| 28. | Amendment of section 12 of Act 28 of 2011 |
| 29. | Amendment of section 42A of Act 28 of 2011... |
| 30. | Amendment of section 46 of Act 28 of 2011... |
| 31. | Amendment of section 64 of Act 28 of 2011 |
| 32. | Amendment of section 91 of Act 28 of 2011... |
| 33. | Amendment of section 100 of Act 28 of 2011... |
| 34. | Amendment of section 110 of Act 28 of 2011... |
| 35. | Amendment of section 111 of Act 28 of 2011... |
| 36. | Amendment of section 134 of Act 28 of 2011 |
| 37. | Amendment of section 139 of Act 28 of 2011 |
| 38. | Amendment of section 141 of Act 28 of 2011 |
| 39. | Amendment of section 191 of Act 28 of 2011... |
| 40. | Amendment of section 210 of Act 28 of 2011... |
| 41. | Amendment of section 212 of Act 28 of 2011... |
| 42. | Amendment of section 223 of Act 28 of 2011... |
| 43. | Amendment of section 234 of Act 28 of 2011... |
| 44. | Amendment of section 240A of Act 28 of 2011... |
| 45. | Amendment of section 246 of Act 28 of 2011... |
| 46. | Amendment of section 256 of Act 28 of 2011... |
| 47. | Amendment of section 262 of Act 28 of 2011 |
| 48. | Short title and commencement |
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