Files
| Attachment | Size |
|---|---|
| a9-07.pdf | 736.81 KB |
9 of 2007
The Taxation Laws Second Amendment Act 9 of 2007 intends:
- To amend the-
- Income Tax Act, 1962, so as to effect certain textual and consequential amendments;
- Customs and Excise Act, 1964, so as:
- to amend provisions relating to international agreements and
- to effect certain textual and consequential amendments;
- Value-Added Tax Act, 1991, so as:
- to extend the payments basis to certain persons;
- to provide for the right to object against a decision not to remit interest or penalties;
- to amend and further provide for the issuing of binding VAT class rulings and VAT rulings; and
- to further regulate issues regarding recordkeeping and tax invoices;
- Tax on Retirement Funds Act, 1996, so as to provide for the settlement of disputes;
- Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to include certain trusts in the amnesty process;
- Second Small Business Tax Amnesty and Amendment of Taxation Laws Act, 2006, so as to effect a textual amendment; and
- Revenue Laws Second Amendment Act, 2006, so as:
- to provide for the effective date of certain provisions; and
- to effect certain textual and consequential amendments;
- and to provide for matters connected therewith.
Commencement
- 8 August 2007 and the dates specified in the various sections of the Act or by Proclamation.
- 1 October 2008, Section 11(1) (Gazette 31410 of 12 September 2008)
