Tax Administration Laws Amendment Act 43 of 2024 (English / Afrikaans)

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43 of 2024

The Tax Administration Laws Amendment Act 43 of 2024 intends:

  • To—
    • amend the Income Tax Act, 1962, so as 
      • to correct an incorrect cross-reference; 
      • to amend the definition of ‘‘provisional taxpayer’’ in order to effect a consequential amendment; 
      • to effect a consequential amendment and remove an obsolete cross-reference; and 
      • to correct an incorrect cross-reference;
    • amend the Customs and Excise Act, 1964, so as 
      • to provide for the disclosure by the Commissioner of information to a person to whom access to such information has been granted in accordance with the Promotion of Access to Information Act, 2000; 
      • to provide for the Commissioner to allow, in a manner determined by rule, a reasonable timeframe for the submission of certain export bills of entry;
      • to provide for changes to simplify the process of substitution of bills of entry in certain circumstances; and 
      • to make technical corrections;
    • amend the Value-Added Tax Act, 1991, so as 
      • to extend the time period within which value-added tax should be accounted for, and is payable by the recipient of imported services; 
      • to provide for a refund where the amount of tax chargeable is reduced as a result of a subsequent event in respect of the importation of goods by persons who are not registered as vendors or in respect of imported services where there is no assessment; 
      • to provide for the waiving of the requirement that representative vendors appointed by electronic services suppliers must reside in South Africa and to extend this concession to non-resident vendors with no, or a limited presence in South Africa in specified circumstances; and 
      • to provide for consequential amendments;
    • amend the Tax Administration Act, 2011, so as 
      • to provide for senior SARS officials to also appear in certain courts; 
      • to provide for a consequential amendment; 
      • to provide for certain persons to appear on behalf of the taxpayer in the tax court; 
      • to provide for recovery of fees and costs where a senior SARS official appears on behalf of SARS or the Commissioner in certain courts; 
      • to provide for the manner of determination of costs awarded by certain courts; 
      • to provide for consequential amendments; 
      • to expand the provision relating to the production of relevant material in person; 
      • to provide for the disclosure by the Commissioner of information to a person to whom access to such information has been granted in accordance with the Promotion of Access to Information Act, 2000; 
      • to clarify the provisions concerning an original assessment made by SARS; 
      • to align the wording of certain provisions; 
      • to limit the extension period for lodging an objection; 
      • to allow for resolution of a dispute under objection through alternative dispute resolution; 
      • to provide that the tax court may extend the period for lodging of an appeal under certain circumstances; 
      • to amend the requirements for the hearing of an appeal by the tax board; 
      • to provide for a consequential amendment; 
      • to provide for the addition of registered tax practitioners to the panel from which a chairperson of the tax board must be nominated; 
      • to remove a ground for temporary write-off of a tax debt; 
      • to correct an incorrect cross-reference; 
      • to provide for the removal of the time-period for appointment of a public officer by a company and certain consequential amendments relating thereto; and
    • amend the Tax Administration Laws Amendment Act, 2022, to make a textual correction; and
  • to provide for matters connected therewith.

Commencement

24 December 2024

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