Tax Administration Laws Amendment Act, No. 43 of 2024
NOTE: Assented to and published in English, with alternative copy in Afrikaans

Long title

To amend the Income Tax Act, 1962, so as to correct an incorrect cross-reference, amend the definition of “provisional taxpayer”, effect consequential amendments and correct cross-references; to amend the Customs and Excise Act, 1964, regarding disclosure of information, export bills of entry and substitution of bills of entry; to amend the Value-Added Tax Act, 1991, regarding imported services, refunds and representative vendors; to amend the Tax Administration Act, 2011, regarding appearances by senior SARS officials, taxpayer representation, costs, production of relevant material, disclosure of information, assessments, objections, alternative dispute resolution, appeals, tax boards, tax debts and public officers; to amend the Tax Administration Laws Amendment Act, 2022; and to provide for matters connected therewith.

Table of contents

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