- Revenue Laws Second Amendment Bill [B 81-2008]0.27 MB
To—
- amend the Estate Duty Act, 1955, so as to amend provisions relating to notices of assessment;
- amend the Income Tax Act, 1962, so as to amend provisions; to make new provision for the Minister to prescribe a date and for the collection of taxes; and to effect textual and consequential amendments;
- amend the Customs and Excise Act, 1964, so as to—
- amend definitions of goods, manufacture and goods under customs control;
- provide for the stopping of ships by customs patrol boats;
- insert provisions granting officers powers of arrest;
- insert provisions regarding the possession of firearms by officers;
- insert provisions regarding the acquisition of equipment for border control and the operation of patrol boats;
- insert provisions requiring advance passenger information to be furnished by aircraft operators;
- amend certain provisions relating to exports by post;
- further regulate the export of goods by passengers;
- allow a licensee of a customs and excise warehouse to use a computer system for goods manufactured or stored and the movement of goods to and from such warehouse;
- insert a power to make rules regarding simplified procedures for any person or category of persons who manufacture certain excisable goods;
- further regulate the times for entry of imported goods or goods for export;
- insert provisions relating to simplified clearance and release procedures, such procedures for authorised persons and simplified procedures for the immediate release of goods;
- further regulate the amendment and substitution of bills of entry;
- amend the requirements in respect of accredited client status;
- insert a penal provision;
- insert special provisions relating to the processing and protection of personal information;
- effect an amendment to a provision regulating the taking of samples;
- amend certain powers to make rules; and
- effect textual and consequential amendments;
- amend the Value-Added Tax Act, 1991, so as to make provision for the Minister to prescribe a date; provide for the supply of information when applying for a ruling; and to amend provisions relating to refunds;
- amend the Revenue Laws Second Amendment Act, 2006, so as to delete a provision; repeal certain provisions; amend a commencement date; and effect textual and consequential amendments;
- amend the Securities Transfer Tax Administration Act, 2007, so as to amend provisions relating to payment of taxes;
- amend the Revenue Laws Amendment Act, 2007, so as to delete a definition, and to provide for matters connected therewith.
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