Taxation Laws Second Amendment Act 10 of 2005

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10 of 2005

The Taxation Laws Second Amendment Act 10 of 2005 intends:

  • to amend the Customs and Excise Act, 1964, so as:
    • to further regulate an offence regarding the failure to export goods within the specified period;
    • to substitute a definition; and
    • to require the Commissioner to keep certain Explanatory Notes and to provide for their evidentiary value;
  • to amend the Stamp Duties Act, 1968, so as:
    • to delete a certain definition and substitute another;
    • to make further provision for the manner in which instruments shall be written and stamped and for persons liable to stamp instruments; and
    • to repeal a certain requirement in respect of debit entries;
  • to amend the Value-Added Tax Act, 1991, so as:
    • to amend a definition;
    • to further regulate the periods when returns must be submitted and to effect certain consequential amendments relating thereto; and
    • to effect certain textual amendments;
  • to amend the Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003, so as to further regulate the period for submission of tax returns; and
  • to amend the Taxation Laws Amendment Act, 2004, so as to further regulate the authority and responsibility to collect the payments referred to in Schedule 3 to that Act; and
  • to provide for matters connected therewith.

Commencement

13 July 2005

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