Tax Administration Laws Amendment Act 24 of 2020 (English / Afrikaans)

The Tax Administration Laws Amendment Act 24 of 2020 intends to:

• amend the Estate Duty Act, 1955, so as to make textual corrections;
• amend the Income Tax Act, 1962, so as to delete obsolete wording;
  • to make a decision subject to objection and appeal;
  • to enable a public benefit organisation to provide funds and assets to any department of government of the Republic and effect consequential amendments relating thereto;
  • to align provisions to provide that only approved public benefit organisations can provide certain certificates;
  • to provide that audit certificates must be obtained and retained by certain organisations; to align situations where withholding tax on royalties was due and payable but subsequently becomes irrecoverable with that of withholding tax on interest;
  • to provide that certain entities be excluded from the definition of provisional taxpayer;
  • to align the wording with certain current processes and remove a reference to a deleted provision;
  • to modify the requirement of intent for certain criminal offences;
  • to effect a consequential amendment;
  • and to replace a reverse onus provision with an evidentiary burden;
• amend the Customs and Excise Act, 1964, so as to make technical corrections; to extend a provision concerning information sharing and to exclude certain information from the application of the prohibition on disclosure of information;
  • to clarify the movement in bond of containerized goods on the strength of a manifest and without furnishing security to licensed container depots or container terminals appointed or prescribed;
  • to clarify how bills of entry may be adjusted;
  • to broaden provisions relating to the disposal of goods on failure to make due entry on importation to also include failure to make due entry on exportation of goods on which export duty is payable;
  • to provide for the commencement of liability for export duty;
  • to provide for the liability of the master of a ship or pilot of an aircraft or other carrier for duty on goods deemed imported to cease upon delivery of the goods to a licensed remover in bond, for the assumption of such liability by a licensed remover in bond, as well as for the circumstances in which liability of the licensed remover in bond will cease;
  • to clarify the meaning of ‘‘free on board‘‘ in relation to goods exported; to provide for the limitation of the period for applications for refunds of export duty;
  • and to broaden a provision relating to the production of permits or certificates required in respect of imported goods to apply to exported goods as well;
• amend the Value-Added Tax Act, 1991, so as
  • to substitute the requirement to submit a return with the obligation to obtain, complete and retain the form prescribed by the Commissioner;
  • to substitute obsolete wording; and to modify the requirement of intent for certain criminal offences;
• amend the Skills Development Levies Act, 1999, so as to provide that the Commissioner may refuse to authorise a refund if a return is outstanding;
• amend the Unemployment Insurance Contributions Act, 2002, so as to provide that the Commissioner may refuse to authorise a refund if a return is outstanding;
• amend the Tax Administration Act, 2011, so as
  • to provide for a textual correction in order to clarify certain terminology; to provide for consequential and technical amendments;
  • to provide for the issue of assessments based on an estimate where a taxpayer provides relevant information that is incomplete or inadequate or does not respond to a request for relevant material;
  • to amend the period within which a reduced assessment can be requested;
  • to align the period within which an extension may be granted with the period for prescription;
  • to provide for a specific effective date with regard to interest calculated on an erroneous overpayment of tax;
  • to provide for interest on royalties payable in terms of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, and to provide for the interest rate with regard to refunds due under that Act;
  • to provide that a refund does not need to be authorised where a matter is under criminal investigation and to modify the requirement of intent for certain criminal offences,
• and to provide for matters connected therewith.

Commencement

29 January 2021