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Taxation
Administration Laws Amendment Act, No. 16 of 2022
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 Transfer Duty Act, 1949, so as to effect a consequential
amendment;
- amend the Estate Duty Act, 1955, so as to effect a textual correction;
- amend the Income Tax Act, 1962, so as to effect a consequential amendment; to allow a regulated intermediary to recover refundable dividends tax from the Commissioner in certain instances; to make a textual correction; and to effect a technical correction;
- amend the Customs and Excise Act, 1964, so as to insert a definition and effect consequential changes related thereto; to effect technical corrections; to provide for the publication of advance rulings in certain circumstances; to enable the Commissioner to make rules for the time for submission of entries in respect of any types of cargo; to clarify a provision relating to particulars on invoices and to effect changes to other provisions consequential to this clarification to ensure consistency of wording relating to invoice particulars; to repeal an outdated provision; to insert a chapter providing for advance rulings in respect of the tariff classification, the application of a specific valuation criterion and the origin of goods of a specific class or kind and for related matters; to provide for consequential amendments relating to advance rulings; and to enhance the general enabling rule provision;
- amend the Value-Added Tax Act, 1991, so as to effect consequential amendments and insert a specific exception from registration for non-resident suppliers under certain circumstances;
- amend the Tax Administration Act, 2011, so as to amend a definition; to provide for the reduction of a penalty in certain circumstances; delete a recognised controlling body; to provide that the tax compliance status of a taxpayer must also include an indication that a taxpayer is a newly registered taxpayer as stipulated; and to clarify that SARS has the right to revoke third party access to a taxpayer’s tax compliance status under certain circumstances;
- amend the Employment Tax Incentive Act, 2013, so as to classify employment tax incentive reimbursements as refunds for purposes of the Tax Administration Act, 2011, and specifically as refunds of tax for purposes of the understatement penalty provisions in terms of the Tax Administration Act, and to provide for matters connected therewith.
- amend the Estate Duty Act, 1955, so as to effect a textual correction;
- amend the Income Tax Act, 1962, so as to effect a consequential amendment; to allow a regulated intermediary to recover refundable dividends tax from the Commissioner in certain instances; to make a textual correction; and to effect a technical correction;
- amend the Customs and Excise Act, 1964, so as to insert a definition and effect consequential changes related thereto; to effect technical corrections; to provide for the publication of advance rulings in certain circumstances; to enable the Commissioner to make rules for the time for submission of entries in respect of any types of cargo; to clarify a provision relating to particulars on invoices and to effect changes to other provisions consequential to this clarification to ensure consistency of wording relating to invoice particulars; to repeal an outdated provision; to insert a chapter providing for advance rulings in respect of the tariff classification, the application of a specific valuation criterion and the origin of goods of a specific class or kind and for related matters; to provide for consequential amendments relating to advance rulings; and to enhance the general enabling rule provision;
- amend the Value-Added Tax Act, 1991, so as to effect consequential amendments and insert a specific exception from registration for non-resident suppliers under certain circumstances;
- amend the Tax Administration Act, 2011, so as to amend a definition; to provide for the reduction of a penalty in certain circumstances; delete a recognised controlling body; to provide that the tax compliance status of a taxpayer must also include an indication that a taxpayer is a newly registered taxpayer as stipulated; and to clarify that SARS has the right to revoke third party access to a taxpayer’s tax compliance status under certain circumstances;
- amend the Employment Tax Incentive Act, 2013, so as to classify employment tax incentive reimbursements as refunds for purposes of the Tax Administration Act, 2011, and specifically as refunds of tax for purposes of the understatement penalty provisions in terms of the Tax Administration Act, and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act 40 of 1949... |
| 2. | Amendment of section 5 of Act 45 of 1955... |
| 3. | Amendment of section 1 of Act 58 of 1962... |
| 4. | Amendment of section 64M of Act 58 of 1962... |
| 5. | Amendment of paragraph 5 of Fourth Schedule to Act 58 of 1962... |
| 6. | Amendment of paragraph 24 of Fourth Schedule to Act 58 of 1962... |
| 7. | Amendment of section 1 of Act 91 of 1964... |
| 8. | Amendment of section 4 of Act 91 of 1964... |
| 9. | Amendment of section 38 of Act 91 of 1964... |
| 10. | Amendment of section 39 of Act 91 of 1964... |
| 11. | Amendment of section 40 of Act 91 of 1964... |
| 12. | Amendment of section 41 of Act 91 of 1964... |
| 13. | Amendment of section 47 of Act 91 of 1964... |
| 14. | Amendment of section 49 of Act 91 of 1964... |
| 15. | Amendment of section 65 of Act 91 of 1964... |
| 16. | Amendment of section 71 of Act 91 of 1964... |
| 17. | Insertion of Chapter IXA of Act 91 of 1964 |
| 18. | Amendment of section 79 of Act 91 of 1964... |
| 19. | Amendment of section 84 of Act 91 of 1964... |
| 20. | Amendment of section 86 of Act 91 of 1964... |
| 21. | Amendment of section 107 of Act 91 of 1964... |
| 22. | Amendment of section 120 of Act 91 of 1964... |
| 23. | Amendment of section 13 of Act 89 of 1991... |
| 24. | Amendment of section 23 of Act 89 of 1991... |
| 25. | Amendment of Schedule 1 to Act 89 of 1991... |
| 26. | Amendment of section 221 of Act 28 of 2011... |
| 27. | Amendment of section 222 of Act 28 of 2011... |
| 28. | Amendment of section 240A of Act 28 of 2011... |
| 29. | Amendment of section 256 of Act 28 of 2011... |
| 30. | Amendment of section 10 of Act 26 of 2013... |
| 31. | Amendment of section 20 of Act 44 of 2014 |
| 32. | Amendment of section 2 of Act 13 of 2017 |
| 33. | Amendment of section 1 of Act 24 of 2020 |
| 34. | Short title and commencement |
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