Files
| Attachment | Size |
|---|---|
| 39586act23of2015taxadminlawsamend.pdf | 886.2 KB |
23 of 2015
The Tax Administration Laws Amendment Act 23 of 2015 aims:
- to—
- amend the Income Tax Act, 1962, so as:
- to effect consequential and textual amendments;
- to delete a provision; and
- to amend certain provisions;
- amend the Customs and Excise Act, 1964, to insert a provision;
- amend the Excise Duty Act, 1964, so as to insert certain provisions and to amend certain provisions;
- amend the Value-Added Tax Act, 1991, so as to amend certain provisions;
- amend the Skills Development Levies Act, 1999, so as to amend provisions;
- amend the Taxation Laws Second Amendment Act, 2008, so as to amend an effective date;
- amend the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to amend a penalty provision;
- amend the Tax Administration Act, 2011, so as:
- to amend certain provisions;
- to effect technical corrections; and
- to effect textual and consequential amendments;
- amend the Customs Duty Act, 2014, so as:
- to effect technical corrections;
- to effect consequential amendments; and
- to insert a provision;
- amend the Customs Control Act, 2014, so as:
- to amend certain provisions;
- to effect consequential amendments; and
- to insert a provision;
- amend the Tax Administration Laws Amendment Act, 2014, so as to effect technical corrections; and
- amend the Income Tax Act, 1962, so as:
- to provide for matters connected therewith.
Commencement
- 8 January 2015
- Amendments to Customs Duty Act takes effect upon commencement
- Amendments to Customs Control Act takes effect upon commencement
