Files
| Attachment | Size |
|---|---|
| 3178215.pdf | 159.31 KB |
61 of 2008
The Revenue Laws Second Amendment Act 61 of 2008 aims 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.
Commencement
- 8 January 2009, unless otherwise indicated in the Act or by Proclamation.
- 1 August 2011, Section 36 (1) (Gazette 34356 of 20 June 2011)
