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Tax Administration Laws Amendment Act 13 of 2017 (English / Afrikaans)

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Tax Administration Laws Amendment Act 13 of 2017 (English / Afrikaans)

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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;

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  • (Act 13 of 2017 G 41341 GoN 1450)
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