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Tax Administration Laws Amendment Act 16 of 2022 (English / Afrikaans)

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16 of 2022

The Tax Administration Laws Amendment Act 16 of 2022 intends:

  • to— 
    • amend the Transfer Duty Act, 1949, so as to effect a consequential amendment; 
    • amend the Estate Duty Act, 1955, so as to effect a textual correction; 
    • amend the Income Tax Act, 1962, so as
      • to effect a consequential amendment;
      • to allow a regulated intermediary to recover refundable dividends tax from the Commissioner in certain instances;
      • to make a textual correction; and
      • to effect a technical correction; 
    • amend the Customs and Excise Act, 1964, so as
      • to insert a definition and effect consequential changes related thereto;
      • to effect technical corrections;
      • to provide for the publication of advance rulings in certain circumstances; to enable the Commissioner to make rules for the time for submission of entries in respect of any types of cargo; to clarify a provision relating to particulars on invoices and to effect changes to other provisions consequential to this clarification to ensure consistency of wording relating to invoice particulars; 
      • to repeal an outdated provision;
      • to insert a chapter providing for advance rulings in respect of the tariff classification, the application of a specific valuation criterion and the origin of goods of a specific class or kind and for related matters;
      • to provide for consequential amendments relating to advance rulings; and
      • to enhance the general enabling rule provision; 
    • amend the Value-Added Tax Act, 1991, so as to effect consequential amendments and insert a specific exception from registration for non-resident suppliers under certain circumstances; 
    • amend the Tax Administration Act, 2011, so as
      • to amend a definition;
      • to provide for the reduction of a penalty in certain circumstances; delete a recognised controlling body;
      • to provide that the tax compliance status of a taxpayer must also include an indication that a taxpayer is a newly registered taxpayer as stipulated; and
      • to clarify that SARS has the right to revoke third party access to a taxpayer’s tax compliance status under certain circumstances; 
    • amend the Employment Tax Incentive Act, 2013, so as to classify employment tax incentive reimbursements as refunds for purposes of the Tax Administration Act, 2011, and specifically as refunds of tax for purposes of the understatement penalty provisions in terms of the Tax Administration Act, and
  • to provide for matters connected therewith.

Commencement

5 January 2023