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

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13 of 2017

The Tax Administration Laws Amendment Act 13 of 2017 intends 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 Duty Act, 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;
  • amend the Customs Control Act, 2014, so as:
    • to make certain technical corrections; to delete certain unnecessary provisions;
    • to clarify certain provisions;
    • to amend a provision by qualifying when a permission to depart must be submitted in relation to foreign-going vessels;
    • to make changes to provisions relating to the submission of vessel and aircraft departure and arrival reports;
    • to substitute a provision relating to customs permission for the transfer of ownership of goods under customs procedures so as:
      • to provide flexibility to exclude certain procedures where permission is not required and 
      • to more fully provide for different scenarios that may arise when goods are transferred;
    • to effect changes to a section to broaden the notion of an amended clearance declaration;
    • to amend sections to provide for and clarify various scenarios that may arise when transhipment operations take place at two different seaports;
    • to make certain adjustments to provisions for purposes of systems facilitation;
    • to provide more clarity in respect of reusable transport equipment entering and leaving the Republic and to create flexibility to provide for certain divergent issues concerning the different types of reusable transport equipment by rule;
    • to simplify the removal of stores from a foreign-going vessel, aircraft or cross-border train;
    • to provide for exclusions and exemptions;
    • to limit the requirement of registration as electronic user to the person actually accessing the SARS electronic system; and
    • generally to make adjustments for the smoother implementation of that Act; 
  • amend the Customs and Excise Amendment Act, 2014, so as:
    • to repeal a provision;
    • to delete a paragraph;
  • amend the Tax Administration Laws Amendment Act, 2014, so as to delete a paragraph; and
  • to provide for matters connected therewith.

Commencement

18 December 2017