Act No. 13 of 2017

Act No. 13 of 2017 » Tax Administration Laws Amendment Act, 2017

Title	Act No. 13 of 2017 » Tax Administration Laws Amendment Act, 2017
Department	Parliament of the Republic of SA
Gazette	National Gazettes, No. 41341 of 18 December, 2017, 51 page(s), 465Kb
Act	Act No. 13 of 2017

2    No. 41341              GOVERNMENT GAZETTE, 18 DECEMBER 2017

Act No. 13 of 2017                                                  Tax Administration Laws Amendment Act, 2017
                          GENERAL EXPLANATORY NOTE:

[]Words in bold type in square brackets indicate omissions from
                                            existing enactments.
                                            Words underlined with a solid line indicate insertions in
                                            existing enactments.
                                            (English text signed by the President)
                                                (Assented to 27 June 2017)

(Engelse teks deur die President geteken)
                                           (English text signed by the President)
                                             (Assented to 14 December 2017)
                                              (Goedgekeur op 27 Junie 2017)

ACT

To—

? amend the Estate Duty Act, 1955, so as to effect technical corrections;
                            ? amend the Income Tax Act, 1962, so as to make provision for exemption from
                             a penalty; to make provision for exemption from an obligation to submit a
                             return in certain cases; to effect certain technical amendments; to amend the
                             Fourth Schedule to that Act to correct a numbering error; to make provision
                             for the calculation of an allowance; to effect a consequential amendment; to
                             provide for the smoothing over time of a deduction; to make provision for an
                             inclusion in employees’ tax;
                            ? amend the Customs and Excise Act, 1964, so as to extend a provision related to
                             information sharing; to clarify a provision related to imported fuel levy goods;
                             to delete a provision that will no longer be implemented; to amend a provision
                             related to customs controlled areas; to clarify a provision related to
                             environmental levy goods; to amend a provision to delete references to the
                             Value-Added Tax Act;
                            ? amend the Value-Added Tax Act, 1991, so as to amend a provision related to
                             customs duties;
                            ? amend the Skills Development Levies Act, 1999, so as to clarify the wording of
                             a provision;
                            ? amend the Diamond Export Levy (Administration) Act, 2007, so as to effect
                             technical corrections in certain provisions;
                            ? amend the Tax Administration Act, 2011, so as to amend a provision dealing
                             with decisions; to effect technical corrections; to amend a provision dealing
                             with the constitution of the tax board; to delete an unnecessary provision; to
                             amend a provision dealing with refunds; to amend a provision to provide that
                             interest provisions may come into effect on different dates in respect of
                             different tax types;
                            ? amend the Customs DutyAct, 2014, so as to clarify who may claim refunds and
                             drawbacks and to whom refunds and drawbacks will be paid; to amend a
                             provision to broaden the scope for clearance declarations and amended
                             clearance declarations to be regarded as applications for purposes of the Act;

Type your email for free alerts on latest Parliament of the Republic of South Africa notices as they are published

greengazette

Act No. 13 of 2017

Links

Publications