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Tax
Administration Laws Amendment Act, No. 21 of 2021
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 Estate Duty Act, 1955, so as to make textual corrections;
- amend the Income Tax Act, 1962, so as to enable the Commissioner to request certain information by public notice; to align the provision with regard to submission of a return by a foreign person in respect of withholding tax on royalties with that of withholding tax on interest; to align the refund limitation rules for dividends paid in specie with that of dividends paid in cash; to provide that the prescription periods will not apply with regard to certain deductions claimed by farmers and to provide for extended record-keeping periods; to provide for textual corrections; to provide for a penalty to be raised on an estimate of employees’ tax; to provide that a first provisional tax payment and return will not be required when the duration of a year of assessment does not exceed six months; and to provide for the deletion of a penalty;
- amend the Customs and Excise Act, 1964, so as to make technical corrections; to expand the purposes for which air cargo may be removed to degrouping depots to include consolidation and removal to transit sheds for export; to effect amendments consequential to changes to the SARS customs accreditation system; to expand the scope of matters that SARS may investigate to confirm the validity of a diesel refund claim; and to make the unlawful possession or use of a customs uniform an offence;
- amend the Tax Administration Act, 2011, so as to make textual corrections; to provide for an extension in submission of a return or relevant material with regard to assessments based on an estimate; to provide for a date from which a taxpayer may lodge an objection and appeal with regard to assessments based on an estimate; to provide for an exception to prescription; and to correct a cross-reference;
- amend the Disaster Management Tax Relief Administration Act, 2020, so as to amend certain dates in order to provide relief under the Act, and to provide for matters connected therewith.
Table
of
contents- amend the Income Tax Act, 1962, so as to enable the Commissioner to request certain information by public notice; to align the provision with regard to submission of a return by a foreign person in respect of withholding tax on royalties with that of withholding tax on interest; to align the refund limitation rules for dividends paid in specie with that of dividends paid in cash; to provide that the prescription periods will not apply with regard to certain deductions claimed by farmers and to provide for extended record-keeping periods; to provide for textual corrections; to provide for a penalty to be raised on an estimate of employees’ tax; to provide that a first provisional tax payment and return will not be required when the duration of a year of assessment does not exceed six months; and to provide for the deletion of a penalty;
- amend the Customs and Excise Act, 1964, so as to make technical corrections; to expand the purposes for which air cargo may be removed to degrouping depots to include consolidation and removal to transit sheds for export; to effect amendments consequential to changes to the SARS customs accreditation system; to expand the scope of matters that SARS may investigate to confirm the validity of a diesel refund claim; and to make the unlawful possession or use of a customs uniform an offence;
- amend the Tax Administration Act, 2011, so as to make textual corrections; to provide for an extension in submission of a return or relevant material with regard to assessments based on an estimate; to provide for a date from which a taxpayer may lodge an objection and appeal with regard to assessments based on an estimate; to provide for an exception to prescription; and to correct a cross-reference;
- amend the Disaster Management Tax Relief Administration Act, 2020, so as to amend certain dates in order to provide relief under the Act, and to provide for matters connected therewith.
| SECTION | TITLE |
| 1. | Amendment of section 5 of Act 45 of 1955... |
| 2. | Amendment of section 18A of Act 58 of 1962... |
| 3. | Amendment of section 49F of Act 58 of 1962... |
| 4. | Amendment of section 64LA of Act 58 of 1962... |
| 5. | Amendment of paragraph 13 of First Schedule to Act 58 of 1962... |
| 6. | Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962... |
| 7. | Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962... |
| 8. | Amendment of paragraph 21 of Fourth Schedule to Act 58 of 1962... |
| 9. | Amendment of paragraph 23 of Fourth Schedule to Act 58 of 1962... |
| 10. | Amendment of paragraph 17 of Seventh Schedule to Act 58 of 1962... |
| 11. | Amendment of section 1 of Act 91 of 1964... |
| 12. | Amendment of section 6 of Act 91 of 1964... |
| 13. | Amendment of section 38A of Act 91 of 1964... |
| 14. | Amendment of section 60 of Act 91 of 1964... |
| 15. | Amendment of section 64E of Act 91 of 1964... |
| 16. | Amendment of section 75 of Act 91 of 1964... |
| 17. | Amendment of section 79 of Act 91 of 1964... |
| 18. | Amendment of section 93 of Act 28 of 2011... |
| 19. | Amendment of section 95 of Act 28 of 2011... |
| 20. | Amendment of section 99 of Act 28 of 2011... |
| 21. | Amendment of section 149 of Act 28 of 2011 |
| 22. | Amendment of section 233 of Act 28 of 2011 |
| 23. | Amendment of section 1 of Act 14 of 2020 |
| 24. | Amendment of section 2 of Act 14 of 2020 |
| 25. | Short title and commencement |
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