Files
| Attachment | Size |
|---|---|
| a10-060.pdf | 160.93 KB |
10 of 2006
The Second Small Business Tax Amnesty and Amendment of Taxation Laws Act 10 of 2006 intends:
- to provide for a Small Business Tax Amnesty in respect of the voluntary disclosure by an applicant of any failure to comply with certain Acts administered by the Commissioner;
- to amend the Income Tax Act, 1962, so as to further regulate the National Treasury's access to certain information;
- to amend the Customs and Excise Act, 1964, so as:
- to further provide for matters relating to powers of officers;
- to effect a consequential amendment;
- to amend the Stamp Duties Act, 1968, to effect certain consequential amendments in respect of the phasing out of adhesive revenue stamps and impressed stamps;
- to amend the Value-Added Tax Act, 1991, so as:
- to provide for National Treasury to have access to certain information; and
- to effect certain textual and consequential amendments and to delete certain obsolete provisions; and
- to provide for matters connected therewith.
Commencement
25 July 2006, unless otherwise indicated
