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Tax
Administration Laws Amendment Act, No. 18 of 2023
NOTE: Assented to and published in English, with alternative copy in Afrikaans
NOTE: Assented to and published in English, with alternative copy in Afrikaans
Long title
To-
-
amend the Income Tax Act, 1962, so as to make certain decisions subject
to objection and appeal; to clarify an existing provision; to provide
for the disqualification of certain persons from managing the
collective interests common to the members of a particular association
of persons; to clarify existing provisions and align the wording with
other provisions of the Act; to provide for the disqualification of
certain persons from accepting fiduciary responsibility for the
management or control of the income and assets of any approved public
benefit organisation; to provide for the disqualification of certain
persons from accepting fiduciary responsibility for the management or
control of the income and assets of any approved recreational club; to
provide for the disqualification of certain persons from accepting
fiduciary responsibility for the management or control of the income
and assets of any approved association; to provide for the
disqualification of certain persons from accepting fiduciary
responsibility for the management of any small business funding entity;
to provide for the entering into of advance pricing agreements with
taxpayers and, where applicable, in consultation with double taxation
agreement partners; to make a consequential amendment; to clarify an
existing provision; to provide that non-resident employers that conduct
business through a permanent establishment in the Republic must deduct
employees’ tax, to widen the deduction obligation to include all
representative employers and to make a textual correction; to enable
the Commissioner to vary the basis for determining the amount of
employees’ tax to be deducted or withheld from the employees’
remuneration in certain instances and to make a consequential amendment;
- amend the Customs and Excise Act, 1964, so as to provide for changes relating to the submission of advance passenger information by operators, including the introduction of the concept of passenger data; to provide for the exemption of an operator as may be prescribed from the obligation of submitting passenger data to the Commissioner if submitted to another organ of state serving as a single window for the collection and sharing of such data, and such organ of state transmits the data to the Commissioner in terms of an agreement contemplated in terms of section 2(1A); to provide for the submission of a traveller declaration prior to or upon entering or leaving the Republic in accordance with requirements determined by rule by the Commissioner; to enable the Commissioner to determine, by rule, the conditions for deferment of payment of duties due in respect of bills of entry; to include in the refund process the return of provisional payments lodged as security; to effect changes to the general rule enabling provision so as to enable the Commissioner to make rules concerning various aspects relating to the traveller declaration, as well as various matters in relation to deferment, and to further enhance the current processes and procedures relating to the liquidation of provisional payments;
- amend the Value-Added Tax Act, 1991, so as to make a technical correction;
- amend the the [sic - grammar] Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to make a consequential amendment;
- amend the Tax Administration Act, 2011, so as to include a definition for beneficial ownership; to enable the Commissioner to disclose certain information of all entities with a section 18A approval; to provide for disclosure of taxpayer information to certain organs of state; to provide for a consequential amendment; to enable the Commissioner to extend the period within which the taxpayer is required to make their request to SARS for a reduced or additional assessment, by public notice; to provide for the disqualification of certain persons from being appointed or designated as a public officer of a company,
and to provide for matters connected therewith.- amend the Customs and Excise Act, 1964, so as to provide for changes relating to the submission of advance passenger information by operators, including the introduction of the concept of passenger data; to provide for the exemption of an operator as may be prescribed from the obligation of submitting passenger data to the Commissioner if submitted to another organ of state serving as a single window for the collection and sharing of such data, and such organ of state transmits the data to the Commissioner in terms of an agreement contemplated in terms of section 2(1A); to provide for the submission of a traveller declaration prior to or upon entering or leaving the Republic in accordance with requirements determined by rule by the Commissioner; to enable the Commissioner to determine, by rule, the conditions for deferment of payment of duties due in respect of bills of entry; to include in the refund process the return of provisional payments lodged as security; to effect changes to the general rule enabling provision so as to enable the Commissioner to make rules concerning various aspects relating to the traveller declaration, as well as various matters in relation to deferment, and to further enhance the current processes and procedures relating to the liquidation of provisional payments;
- amend the Value-Added Tax Act, 1991, so as to make a technical correction;
- amend the the [sic - grammar] Mineral and Petroleum Resources Royalty (Administration) Act, 2008, so as to make a consequential amendment;
- amend the Tax Administration Act, 2011, so as to include a definition for beneficial ownership; to enable the Commissioner to disclose certain information of all entities with a section 18A approval; to provide for disclosure of taxpayer information to certain organs of state; to provide for a consequential amendment; to enable the Commissioner to extend the period within which the taxpayer is required to make their request to SARS for a reduced or additional assessment, by public notice; to provide for the disqualification of certain persons from being appointed or designated as a public officer of a company,
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 3 of Act 58 of 1962... |
| 2. | Amendment of section 6quat of Act 58 of 1962... |
| 3. | Amendment of section 10 of Act 58 of 1962... |
| 4. | Amendment of section 11D of Act 58 of 1962... |
| 5. | Amendment of section 12I of Act 58 of 1962... |
| 6. | Amendment of section 30 of Act 58 of 1962... |
| 7. | Amendment of section 30A of Act 58 of 1962... |
| 8. | Amendment of section 30B of Act 58 of 1962... |
| 9. | Amendment of section 30C of Act 58 of 1962... |
| 10. | Insertion of Part 1A in Chapter III of Act 58 of 1962 |
| 11. | Amendment of section 89bis of Act 58 of 1962... |
| 12. | Amendment of paragraph 13 of First Schedule to Act 58 of 1962... |
| 13. | Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962... |
| 14. | Amendment of paragraph 9 of Fourth Schedule to Act 58 of 1962... |
| 15. | Amendment of paragraph 10 of Fourth Schedule to Act 58 of 1962... |
| 16. | Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962... |
| 17. | Amendment of section 7A of Act 91 of 1964... |
| 18. | Amendment of section 15 of Act 91 of 1964... |
| 19. | Amendment of section 39 of Act 91 of 1964... |
| 20. | Amendment of section 76 of Act 91 of 1964... |
| 21. | Amendment of section 101B of Act 91 of 1964... |
| 22. | Amendment of section 120 of Act 91 of 1964... |
| 23. | Amendment of section 45 of Act 89 of 1991... |
| 24. | Amendment of section 19 of Act 29 of 2008... |
| 25. | Amendment of section 1 of Act 28 of 2011... |
| 26. | Amendment of section 69 of Act 28 of 2011... |
| 27. | Amendment of section 70 of Act 28 of 2011... |
| 28. | Amendment of section 80 of Act 28 of 2011... |
| 29. | Amendment of section 95 of Act 28 of 2011... |
| 30. | Amendment of section 246 of Act 28 of 2011... |
| 31. | Short title and commencement |
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