98. Liability of principal for acts of agent
Every importer, exporter, master, container operator, pilot, manufacturer, licensee, remover of goods in bond or other principal shall, for the purposes of this Act, be responsible for any act done by an agent acting on his behalf, whether within or outside the Republic.
[Section 98 substituted by section 33 of Act 112 of 1977]
99. Liability of agent for obligations imposed on principal
(1) An agent appointed by any master, container operator or pilot or other carrier, and any person who represents himself or herself to any officer as the agent of any master, container operator or pilot or other carrier, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges, imposed on such master, container operator or pilot or other carrier by this Act and to any penalties or amounts demanded under section 88(2)(a) which may be incurred in respect of that matter.
[Subsection (1) substituted by section 34 of Act 112 of 1977, section 71 of Act 30 of 1998 and section 138 of Act 60 of 2001]
(2)
(a) An agent appointed by any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal and any person who represents himself to any officer as the agent of any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges, imposed on such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal by this Act and to any penalties or amounts demanded under section 88(2)(a) which may be incurred in respect of that matter: Provided that, except if such principal has not been disclosed or the name of another agent or his own name is stated on the bill of entry as contemplated in section 64B(6) or the principal is a person outside the Republic, such agent or person shall cease to be so liable if he proves that –
(i) he was not a party to the non-fulfilment by any such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, of any such obligation;
(ii) when he became aware of such non-fulfilment, he notified the Controller thereof as soon as practicable; and
(iii) all reasonable steps were taken by him to prevent such non-fulfilment.
[Paragraph (a) amended by section 24 of Act 86 of 1982, section 62 of Act 45 of 1995, section 71 of Act 30 of 1998 and section 68 of Act 53 of 1999]
(b) No importer, exporter, manufacturer, licensee, remover of goods in bond or other principal shall by virtue of the provisions of paragraph (a) be relieved from liability for the fulfilment of any obligation imposed on him by this Act and to any penalty or amounts demanded under section 88(2)(a) which may be incurred in respect thereof.
[Paragraph (b) substituted by section 71 of Act 30 of 1998]
(c) For the purposes of the proviso to paragraph (a) a principal outside the Republic shall be deemed to include the consignee in a country outside the Republic shown on a bill of entry for removal in bond of imported goods.
[Paragraph (c) added by section 68 of Act 53 of 1999]
[Subsection (2) substituted by section 12 of Act 110 of 1979]
(3) Every shipping and forwarding agent and every agent acting for the master of a ship or the pilot of an aircraft and any other class of agent which the Commissioner may by rule specify shall, before transacting any business with the Commissioner, and any class of carrier of goods to which this Act relates which the Commissioner may by rule specify shall, before conveying any such goods, give such security as the Commissioner may from time to time require for the due observance of the provisions of this Act: Provided that the Commissioner may call for special or additional security in respect of any particular transaction or conveyance of goods from any agent or carrier.
[Subsection (3) substituted by section 15 of Act 95 of 1965 and amended by section 34 of Act 112 of 1977, section 62 of Act 45 of 1995 and section 31 of Act 34 of 2004]
(4)
(a) An agent (including a representative or associate of the principal) representing or acting for or on behalf of any exporter, manufacturer, supplier, shipper or other principal outside the Republic who exports goods to the Republic, shall be liable, in respect of any goods ordered through him or obtained by an importer by means of his services, for the fulfilment of all obligations imposed upon such exporter, manufacturer, supplier, shipper or other principal by this Act, and to any penalties or amounts demanded under section 88(2)(a) which may be incurred by such exporter, manufacturer, supplier, shipper or other principal under this Act: Provided that any such agent shall cease to be so liable if he proves that –
(i) he was not a party to the non-fulfilment, by any such exporter, manufacturer, supplier, shipper or other principal, of any such obligation; and
(ii) when he became aware of such non-fulfilment, he forthwith notified the Controller thereof; and
(iii) all reasonable steps were taken by him to prevent such non-fulfilment.
[Paragraph (a) amended by section 7 of Act 98 of 1970, section 62 of Act 45 of 1995 and section 71 of Act 30 of 1998]
(b) Every agent of a class referred to in paragraph (a) and specified in the rules for the purposes of this paragraph shall register himself with the Commissioner and furnish such security as the Commissioner may from time to time require for the due observance of the provisions of this Act: Provided that the Commissioner may accept such security from any association of such agents approved by him which undertakes to give security on behalf of its members.
[Paragraph (b) amended by section 62 of Act 45 of 1995]
(c) No agent referred to in paragraph (b) shall transact any business on behalf of any such exporter, manufacturer, supplier, shipper or other principal after a date specified by the Minister by notice in the Gazette unless he has complied with the provisions of paragraph (b).
(d) The registration and operations of any agent referred to in paragraph (b) shall be subject to such conditions as the Commissioner may impose by rule and the Commissioner may cancel the registration of any agent who has persistently contravened or failed to comply with the provisions of this Act or who has committed an offence referred to in section 80, 83, 84, 85 or 86.
[Subsection (4) added by section 17 of Act 85 of 1968]
(5) Any liability in terms of subsection (1), (2) or (4)(a) shall cease after the expiration of a period of two years from the date on which it was incurred in terms of any such subsection.
[Subsection (5) added by section 12 of Act 110 of 1979]
(2) Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with the provisions of this section, generally and for a specific period or in a specific instance allow an importer or exporter to deliver a provisional or an incomplete bill of entry where the said person does not have all the information or documents required to make due entry.
(3) An application for a provisional or an incomplete bill of entry may be made in respect of-
(a) any imported goods to be entered for-
(i) home consumption (including entry under any item of Schedule No. 3, 4 or 6);
(ii) removal in bond; or
(iii) placing in a licensed customs and excise warehouse; or
(b) goods intended to be exported from the Republic.
(4) Notwithstanding anything to the contrary contained in this Act, any approval by the Commissioner for the use of a provisional or an incomplete bill of entry in respect of goods to be removed in bond, shall be subject to such special procedures and conditions as the Commissioner may specify by rule or determine in a specific instance.
(5)
(a) Except where the Commissioner otherwise determines, an incomplete bill of entry shall-
(i) contain at least-
(aa) the purpose for which the goods are being entered according to the prescribed purpose code;
(bb) the name of the consignor, consignee and any applicable learing agent;
(cc) the value of the goods;
(dd) the origin of the goods;
(ee) the quantity of the goods;
(ff) a sufficiently precise description of the goods to determine the tariff heading and whether the importation or exportation thereof is prohibited or restricted under any law and, if so restricted, shall be accompanied by the required documentation authorising the importation or exportation of the goods concerned;
(gg) applicable marks and numbers;
(hh) container numbers;
(ij) container seal numbers;
(kk) cargo reference or cargo tracking numbers;
(ll) Unique Consignment Reference (UCR) numbers referred to in the rules for section 38; and
(mm) the transport document number and date; and
(ii) contain such other particulars as the Commissioner may prescribe by rule and that are required to-
(aa) calculate the amount of security that may be required to be lodged in respect of such goods;
(bb) identify the consignment and achieve effective customs control over the goods concerned; and
(cc) release the goods.
(b) The Commissioner may, on good cause shown, allow an importer or exporter, who is not able to declare the correct value of the goods, to declare a provisional value considered reasonable by the Commissioner.
(c) The Commissioner may prescribe generally by rule or determine in a specific instance the supporting documentation that must accompany an application for an incomplete bill of entry.
(6) A provisional bill of entry shall set forth the full particulars as indicated on the form and shall-
(a) reflect the purpose for which the goods are being entered according to the prescribed purpose code;
(b) contain a declaration by the importer or exporter stating the particulars that are only provisional;
(c) be supported by the documents referred to in section 39 and, where applicable, by any documentation required under any other law authorising the importation or exportation of the goods.
(7) An importer or exporter must, unless the Commissioner grants an extension under section 38(1)(a)(iii) or (3)(a)(ii), deliver any application for a provisional or an incomplete bill of entry within the periods contemplated in section 38(1)(a) or (3)(a).
(8)
(a) The Commissioner may require any person applying for a provisional or an incomplete bill of entry to furnish the amount of security that the Commissioner may require in respect of any duties that may be payable, or become payable on such goods, pending the delivery of the supplementary bill of entry.
(b) Notwithstanding anything to the contrary contained in this Act, any goods entered on a provisional or an incomplete bill of entry, shall be subject to-
(i) the duty leviable thereon at the time; and
(ii) the fulfilment of any obligation in terms of this Act in respect of any procedure under which the goods are entered, from the time of entry of those goods.
(c) For the purposes of this section ‘time of entry’ shall be deemed to be the time when the provisional or incomplete bill of entry is delivered as contemplated in subsection (12), and where the goods concerned are released in terms of that subsection.
(9)
(a) An importer shall, within seven days from the date of the delivery of a provisional or an incomplete bill of entry, and an exporter before the goods are exported unless exempted as contemplated in section 38(3)(a), deliver a supplementary bill of entry and pay any duty that may be due in respect thereof in compliance with the requirements of section 39(1) and (2), but any document authorising the importation or exportation of goods and presented with the application for a provisional or an incomplete bill of entry need not again be produced unless the Controller so requires.
(b) A supplementary bill of entry shall include a reference to the relevant provisional or incomplete bill of entry.
(c) A supplementary bill of entry shall be delivered to the same office where the provisional or incomplete bill of entry to which it relates was delivered.
(d) The Commissioner may, on application by the importer or exporter before expiry of the period specified in paragraph (a), extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer or exporter is not able to obtain the necessary information or documents in order to deliver the supplementary bill of entry.
(10) Any supplementary bill of entry and any provisional or incomplete bill of entry preceding it and in respect of which it is made, shall be deemed to constitute a single indivisible bill of entry taking effect on the date of delivery of the provisional or incomplete bill of entry and shall on acceptance of the supplementary bill of entry for the purposes of this Act, be deemed to be due entry made of the goods concerned from that date.
(11)
(a) The Commissioner may refuse an application for a provisional or an incomplete bill of entry in terms of this section where-
(i) the importer or exporter concerned-
(aa) has been convicted of a serious offence or repeated less serious offences under this Act;
(bb) has failed to provide valid reasons for not being in possession of the information or documents contemplated in section 39 and any other provision of this Act;
(cc) is not able to comply with subsection (5);
(dd) is not registered as an importer or exporter as contemplated in section 59A and the rules made thereunder; or
(ee) has failed to lodge the amount of security required by the Commissioner;
(ii) the importation or exportation of the goods concerned is restricted under any other law and the importer or exporter is not in possession of the required documentation authorising the importation or exportation of the goods;
(iii) the importer or exporter has not applied for a provisional or an incomplete bill of entry within the period specified in subsection (7).
(b) Where the Commissioner has refused an application for a provisional or an incomplete bill of entry, the importer or exporter concerned shall, where the relevant period prescribed in section 38(1)(a) or (3)(a)-
(i) has not yet expired, make due entry of the goods before the expiry of such a period;
(ii) has expired, or will expire within three days from the date of refusal, make due entry of the goods within five days from the date of refusal and such period shall be deemed to be an extension granted by the Commissioner as contemplated in section 38(1)(a) or (3)(a).
(12) The delivery of a provisional or an incomplete bill of entry to the Commissioner or a Controller, as appropriate, shall be deemed for the purposes of this section to be a finalised application for a provisional or an incomplete bill of entry by the importer or exporter concerned and the release of the goods entered on such a bill of entry by the Commissioner or a Controller shall be deemed to be the authorisation contemplated in subsection (2).
(13) The Commissioner may by rule-
(a) designate the customs offices authorised to accept applications for provisional or incomplete bills of entry;
(b) limit the application of the provisions of this section to a certain class or kind of goods or exclude certain classes or kinds of goods if such goods-
(i) present an undue risk to revenue;
(ii) are entered for a purpose that will not be facilitated by the subsequent delivery of a supplementary bill of entry;
(iii) are of a nature not suitable for control by a supplementary bill of entry or post-importation audit;
(c) prescribe the manner in which the release of goods entered on a provisional or an incomplete bill of entry may be authorised; and
(d) prescribe any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of this section.
[Section 39B inserted by section 34 of Act 61 of 2008 – commencement date of section 39B to be proclaimed]
(2) The operator of any aircraft referred to in section 7(1) or (3) shall transmit electronically Advance Passenger Information which may be used by the Commissioner for the purposes of-
(a) facilitating the processing of passengers arriving or departing on such aircraft;
(b) preventing, detecting, investigating or punishing any offences committed under this Act or any other law by such passengers;
(c) facilitating any border security measures at an international airport; or
(d) protecting the health and safety of passengers and members of the public.
(3) Any Advance Passenger Information shall be subject to compliance with section 101B.
(4) The operator shall communicate Advance Passenger Information within the periods the Commissioner may prescribe by rule.
(5)
(a) An operator of an aircraft contemplated in subsection (2), may apply to the Commissioner for an extension regarding the obligation to communicate electronically Advance Passenger Information to the Commissioner if-
(i) such an application is delivered to the Commissioner-
(aa) within a period of one month from the date this section comes into operation; or
(bb) if the first flight to or from the Republic is after that date, within one month from the date of such flight;
(ii) the operator shows good cause as to why the extension is necessary;
(iii) the operator demonstrates when he or she will be able to comply with this section; and
(iv) the operator complies with such conditions and interim measures as the Commissioner may impose.
(b) An operator who has been granted an extension as contemplated in paragraph (a), shall provide officers with ongoing access to that operator’s operator system information for the duration of the extension.
(6) Nothing in this section-
(a) affects any existing obligation imposed under this Act on a person to report or declare the arrival or departure of an aircraft (whether scheduled or actual) and any goods carried on, or passengers travelling on, such an aircraft;
(b) limits or alters any of the powers conferred on officers under this Act.
(7) Any person who-
(a) is required by this section to submit and fails to submit Advance Passenger Information in respect of a flight or a passenger on that flight;
(b) dishonestly or fraudulently prepares, transmits or alters any Advance Passenger Information; or
(c) is a passenger and furnishes passenger information which he or she knows is false in a material respect,
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both a fine and such imprisonment.
(8) The Commissioner may make rules-
(a) as to all matters required or permitted by this section to be prescribed by rule;
(b) in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.
[Section 7A inserted by section 27 of act 61 of 2008]
(2)
(a) Commissioner shall –
(i) keep two copies of any enactment and any amendment thereto received from the customs administration of the country allowing preferential tariff treatment;
(ii) record the date advised by such administration on which any such enactment or amendment becomes or became effective in such country for the purposes of such treatment; and
(iii) effect any such amendment to the enactment.
(b) Any enactment or amendment thereto shall for the purposes of this Act be effective from the date so recorded.
(c) Wherever in any legal proceedings any question arises as to the contents of any enactment or as to the date upon which any enactment or any amendment thereto became effective, a copy of the enactment or the enactment as amended and any date so recorded shall be accepted as prima facie proof of the contents thereof and of the effective date of the enactment or the amendment thereto.
(d) Any such copy kept by the Commissioner shall be accessible to any interested person during official working hours.
(e) The Commissioner may publish any enactment or part thereof or amendment thereto in the Gazette.
(3)
(a) Notwithstanding anything to the contrary in this Act contained, the application of any provision of this Act relating to any importer, producer, manufacturer, exporter, licensee or other principal or any agent or the importation or exportation of goods, the preferential tariff treatment of goods, goods obtained, produced or manufactured, due entry or any other provision or customs procedure or any power, duty or function in connection therewith, shall, unless otherwise provided in, or in any rule made in terms of, this section for the purposes of giving effect to any enactment, be subject to compliance with the provisions of such enactment or any part or provision thereof, as the case may be.
(b) The provisions of section 4(12A) shall apply mutatis mutandis in respect of any goods exported from the Republic for the purpose of benefiting from the preferential tariff treatment contemplated in an enactment and any person referred to in section 4(12A)(a) shall be deemed to have agreed to comply with the requirements governing the allowing of such treatment by the government of the country to which the goods are exported, including requirements relating to –
(i) maintaining complete books, accounts and other documents in respect of –
(aa) the production or manufacture and any materials used in the production or manufacture of the goods exported;
(bb) the purchase of, cost of, value of and payment for the goods exported and all materials, including indirect materials used in the production or manufacture of the goods exported;
(cc) proof of the originating status of such goods in accordance with the relevant rules of origin; and
(dd) the exportation of the goods;
(ii) permitting and assisting customs officers of the country of importation to investigate –
(aa) such books, accounts and other documents; and
(bb) any circumvention contemplated in subsection (8).
(4) In administering the provisions of any enactment or any part or provision thereof and the application of any provisions of this Act to give effect thereto the Commissioner may, notwithstanding anything to the contrary in this Act contained-
(a) decide on or determine any matter or perform any duty or function or impose any condition in connection with the provisions so administered, including any decision or determination or the performance of any duty or function or the imposing of any condition in respect of –
(i) any heading in Part 1 or any item of any other Part of Schedule No. 1 applicable to any goods imported or produced, obtained, manufactured, exported or used in the production or manufacture of any goods, or the customs value of any such imported goods;
(ii) any action or procedure concerning –
(aa) the origin or proof of origin of goods imported or exported;
(bb) the importation or production or manufacture or exportation of goods and the ex-factory price of goods or the cost or value of materials;
(cc) tariff quotes;
(dd) any circumvention and any action taken in respect thereof;
(ee) rendering mutual and technical assistance in respect of any customs co-operation, including any investigation, as required by any enactment, by any officer of the customs administration of the country allowing such preferential tariff treatment;
(ff) the keeping and the production of books, accounts and other documents and the furnishing of information in respect of any matter to which this section relates;
(gg) requirements in connection with any agency where any person is represented in the exportation of any goods involving proof of origin;
(hh) furnishing of a certificate of origin including in respect of multiple shipments of identical goods over a specified period;
(ii) any document relating to origin issued retrospectively;
(jj) the issue of or refusal to issue a visa;
(iii) any other power, duty or function or procedure provided in any enactment or part or provision thereof contemplated in subsection (1) which requires either expressly or by implication customs administrative action in respect of goods produced, manufactured or exported for the purposes of such enactment;
(b) make rules –
(i) concerning any matter referred to in paragraph (a);
(ii) where reference is made to customs or competent authorities, to domestic, national or customs law or any like reference or any other matter which requires either expressly or by implication application of customs legislation;
(iii) in connection with the entry of goods imported or exported and documents to be produced in support thereof;
(iv) prescribing forms or procedures or specifying any condition or provision of this Act to be complied with for the purposes of such enactment;
(v) to delegate or assign subject to section 3(2), any power, duty or function to any officer or other person;
(vi) regarding any other matter which may be reasonably necessary for the purposes of administering such provisions;
(c) subject to such conditions as the Commissioner may in each case impose, enter into any agreement with any person, with the concurrence of any producer, manufacturer or exporter, as the case may be, to perform any function or provide any service for the purposes of establishing and reporting on the origin of goods or issuance of any proof of origin.
(5) Whenever any report is required by the importing country from time to time in terms of any enactment of such country in connection with the producer, manufacturer or exporter or any other person concerned with the export of goods for the purposes of preferential tariff treatment or the production, manufacture or export of such goods and the furnishing of such report is authorised by the Minister, the Commissioner shall, notwithstanding anything to the contrary in this Act or any other law contained, furnish to the customs administration of such country such report containing such particulars as may be required in terms of any enactment kept by the Commissioner as contemplated in subsection (2).
(6)
(a)
(i) Every producer, manufacturer or exporter of goods to which this section relates, shall be registered with the Commissioner for the purposes of this section.
(ii) No such goods may, from a date to be specified by rule, be exported unless the producer, manufacturer or exporter thereof is registered.
(b) Application for such registration shall be made on the form prescribed by the Commissioner by rule and the applicant shall comply with all the requirements specified therein and any additional requirements that may be prescribed in any other rule and as may be determined by the Commissioner in each case.
(c) Any registered producer, manufacturer or exporter of such goods shall comply with such requirements as the Commissioner may prescribe by rule and determine in each case.
(d) The Commissioner may –
(i) refuse to register any applicant and for that purpose the provisions of section 60(2) shall apply mutatis mutandis to such application for registration;
(ii) cancel the registration of any producer, manufacturer or exporter of such goods –
(aa) if any books, accounts or other documents are not kept or produced as required by or in terms of this Act; or
(bb) who is convicted of an offence or where forfeiture of any amount deposited or secured by such person is ordered by way of penalty under the provisions of section 91 in respect of any circumvention or contravention contemplated in subsection (8);
(iii) subject to any prohibition imposed for the purposes of subsection 8 (b), reregister any person at any time after such cancellation on such conditions as the Commissioner may impose in each case.
(7) No goods shall be exported with the object of obtaining any benefit of preferential tariff treatment in terms of an enactment unless the goods comply with the provisions of origin or any other provision of such enactment or of this Act governing the acquisition of origin or any other requirement which is to be complied with for the purposes of giving effect to such provisions.
(8)
(a) Any person who, in connection with any goods produced or manufactured or exported for the purposes of obtaining any preferential tariff treatment therefor in the country of importation in terms of any enactment –
(i) makes any false statement or makes use of any declaration or document containing such statement or performs any other act for the purposes of circumvention of any provision of such enactment relating to the origin, production, manufacture or exportation of such goods;
(ii) contravenes or fails to comply with any other provision of this Act; or
(iii) attempts to circumvent or contravene any provision contemplated in subparagraphs (i) and (ii), as the case may be,
shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or three times the export value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and such imprisonment and the goods in respect of which the offence was committed shall be liable to forfeiture in accordance with this Act.
(b) The Commissioner may on conviction of any exporter or where forfeiture of any amount deposited or secured by such exporter is ordered by way of penalty under the provisions of section 91 in respect of any circumvention contemplated in paragraph (a) prohibit, for a period not exceeding 5 years from the date of such conviction or order of forfeiture for any such circumvention involving transshipment, such exporter, any successor of such exporter and any other entity, owned or operated by the principal of the exporter, from exporting any goods for the purposes of obtaining any benefit in terms of any enactment.
(9) The Commissioner may make any rules under this section with retrospective effect as from 1 October 2000 or any date thereafter.
[Section 46A inserted by section 61 of Act 59 of 2000 with effect from 1 October, 2000, except in so far as any offence is created by section 46A(8)]
(2) This section-
(a) applies-
(i) to the Commissioner, an officer, or any person acting under a delegation from or under control or direction of the Commissioner; and
(ii) subject to section 4(3), (3A), (3B), (3C), (3D) and (3E), to any personal information in possession of or under the control of the Commissioner;
[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) prohibits the unauthorised recording and further processing of personal information;
(c) regulates the manner in which personal information must be processed and protected by the Commissioner.
[Paragraph (c) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(3)
(a) The Commissioner or an officer may, subject to subsection (6), obtain and use personal information, if-
(i) Advance Passenger Information, for the purpose specified in section 7A(2);
(ii) any other personal information obtained from any other source as contemplated in section 4(3), for the administration of any other provision of this Act, including any international agreement contemplated in section 50; or
(iii) provided by a party to an international agreement, in accordance with the provisions of that agreement and section 50.
[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) A person acting under a delegation from or under the control or direction of the Commissioner may only process personal information with the knowledge and consent of the Commissioner and subject to the provisions of this section.
(4) A person to whom this section applies, shall not-
(a) record or deal with personal information other than in the manner prescribed in this section; or
(b) further process any personal information except as authorised by this section.
(5)
(a) No records containing personal information which allows a person to be identified shall be retained for longer than necessary for achieving the purpose of personal information processing, unless-
[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(i) the person authorises such retention;
[Subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(ii) the Commissioner, on good cause, for the purposes of this Act, requires the retention of the record for a longer period;
(iii) another law requires or authorises the retention of the record for a longer period;
(iv) the retention is for historical or statistical reasons, if the Commissioner has established appropriate safeguards against the use of such records for other purposes; or
(v) the personal information has been used to make a decision about a person and the record must be retained for such a period as may be reasonably required for the person to request access to the record.
[Subparagraph (v) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) Personal information that is not retained for any of the longer periods contemplated in paragraph (a) shall, as soon as practicable after its retention is no longer authorised under that paragraph, be promptly-
(i) de-identified; or
(ii) deleted or destroyed,
by the Commissioner.
(6) Personal information may not be further processed in a manner that is not compatible with the purpose for which that information is obtained and used as contemplated in subsection (3)(a) by the Commissioner, unless-
[Words preceding paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(a) the person authorises such further processing;
[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) non-compliance is necessary-
(i) for the prevention, detection, investigation, prosecution and punishment of an offence under this Act or any other law;
(ii) for the protection of the public revenue; or
(iii) to prevent an imminent and serious threat to public safety or the life or health of the person; or
[Subparagraph (iii) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(c) the use of the data is only for historical or statistical reasons and the Commissioner has established appropriate safeguards to ensure that any further processing is only carried out for such reasons.
(7) The Commissioner must-
(a) whether at the request of a person or on own initiative, ensure that all records relating to personal information are complete, not misleading, up to date and accurate;
[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) implement appropriate technical and other measures to-
(i) secure the integrity of personal information by safeguarding against the risk of loss of, or damage to, or destruction of personal information; and
(ii) prevent the unauthorised or unlawful access to, or processing of, personal information;
(c) take measures to identify all readily foreseeable internal and external threats to personal information in the possession of, or under the control of, the Commissioner; and
(d)
(i) establish and maintain appropriate safeguards against the risks identified;
(ii) regularly verify that the safeguards are effectively implemented; and
(iii) ensure that the safeguards are continuously updated in response to new risks or deficiencies in previously implemented safeguards.
(8)
(a) The Commissioner must-
(i) where an information security compromise or suspected compromise of personal information has taken place; and
(ii) if the identity of a person affected by the compromise can be established,
notify that person of such compromise or suspected compromise and provide him or her with such information as may be relevant to allow the person to protect himself or herself against the potential consequences of the compromise.
(b) The Commissioner may delay any notification contemplated in paragraph (a), where the Commissioner determines that such notification will impede or otherwise adversely affect any criminal investigation.
(9)
(a) Any person is entitled to-
[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(i) obtain from the Commissioner free of charge confirmation of whether the Commissioner holds personal information about him or her;
(ii) request the Commissioner, after having produced adequate proof of identity, to provide the particulars of the personal information held, and information as to the identity of all persons who have had access to his or her personal record-
(aa) within a reasonable time;
(bb) at a charge as may be prescribed by the Commissioner by rule;
(cc) in a reasonable manner;
(dd) in a form that is generally understandable.
(b) Where a person makes a request contemplated in paragraph (a), the Commissioner must inform the person that he or she may request the correction of any such information.
[Paragraph (b) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(c) Where the Commissioner receives a request for the correction of personal information from a person, the Commissioner must-
[Words preceding subparagraph (i) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(i) correct the information concerned;
(ii) in instances where the Commissioner decides on good cause not to correct the information, attach at the request of the person a statement to the information concerning the correction sought but not made in such a manner that it will always be read together with the information;
[Subparagraph (ii) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(iii)
(aa) where the information was further processed as contemplated in subsection(6)(b), advise, if reasonable practicable, each person to whom the information was disclosed as a result of the further processing of the steps taken in terms of subparagraphs (i) and (ii); and
(bb) inform the person of the actions taken as a result of the request for correction.
[Item (bb) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(10) The Commissioner may not-
(a) process personal information concerning a person’s religion or philosophy of life, race, political persuasion or health or sexual life, except where the person has given his or her explicit consent to the processing of the information;
[Paragraph (a) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(b) transfer any personal information about a person to a foreign government other than in the manner contemplated in section 50: Provided that the Commissioner is satisfied that the recipient of that information is subject to a law which effectively upholds principles for fair handling of personal information that are substantially similar to the information protection principles set out in this section.
[Paragraph (b) substituted by section 17 of Act 44 of 2014 effective on 20 January 2015]
(11) If any person of whom personal information is held in terms of this section is dissatisfied with any decision by the Commissioner or an officer in respect thereof that person may, before instituting any judicial proceedings, make use of any of the procedures contemplated in Chapter XA.
(12) Any person who-
(a) causes any personal information to be compromised as contemplated in subsection (8); or
(b) without authority gains access to personal information or interferes with the protection of personal information,
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding five years or to both such fine and imprisonment.
[Section 101B inserted by section 38 of Act 61 of 2008]
(2) Any reference in this section, any Schedule or any rule to ‘regulations’ or ‘regulation’ shall, unless otherwise specified, be a reference to the Industrial Development Zone Programme published by Government Notice No. R.1224 of 1 December 2000 and any amendment thereto.
[Subsection (2) substituted by section 2 of Act 10 of 2005 and section 18 of Act 21 of 2006]
(3) Where any provision of the Manufacturing Development Act, 1993, or the Special Economic Zones Act or any regulation made under those Acts for the purpose of the SEZ is inconsistent or in conflict with any provision of this Act governing the administration of a CCA, including any matter relating to the liability or levying of duty or any rebate, refund or drawback of duty, the provision of this Act shall prevail over the provision of the Manufacturing Development Act, 1993, or of the Special Economic Zones Act, or the regulations made under those Acts.
[Subsection (3) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(4) Notwithstanding anything to the contrary contained in this section or any other provision of this Act, goods to which subsection (7) relates shall, subject to any exception or adaptation prescribed in any Schedule or rule even if free of duty, be deemed to be goods liable to duty for the purposes of the application of any provision of this Act.
(5) ……….
[Subsection (5) deleted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(6) A CCA shall be subject to such controls and procedures, as the Commissioner may prescribe by rule.
(7) Any goods to which this section or any other provision of this Act relates, whether or not such goods are free of duty, which are –
(a) brought into a CCA;
(b) produced or manufactured, stored, or moved for any purpose therein; or
(c) removed therefrom,
shall, except to the extent that this section, any Schedule or any rule may otherwise provide, be subject to the provisions of this Act and any procedure that may be prescribed in terms of such provisions.
(8) Any person, including, where relevant, a CCA enterprise or an SEZ operator, who for the purposes of any activity within a CCA –
[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(a) brings any goods to which this section or any other provision of this Act relates into or receives any such goods in the CCA, including any licensed or registered premises therein;
(b) produces or manufactures any goods therein;
(c) removes any goods therefrom; or
(d) otherwise deals with goods to which this section relates, shall, except where any provision of this Act otherwise provides –
(i) be liable for the fulfilment of all obligations imposed in terms of this section or any other provision of this Act in respect of such goods;
(ii) in addition to any liability incurred by any other person in terms of the provisions of this Act, be liable for the duty on such goods.
(9) The liability for duty in respect of any goods to which this section relates of an SEZ operator or a CCA enterprise or such other person shall cease –
[Words preceding paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(a) if the SEZ operator or CCA enterprise or such other person proves that, as the case may be-
(i) the duty on the goods concerned has been paid;
(ii) the goods have been duly exported;
(iii) any goods brought temporarily into the CCA are removed therefrom in accordance with the provisions of this Act and any conditions imposed by the Commissioner; or
(iv) the goods have been used in the manufacture or production of any goods by the CCA enterprise in accordance with any relevant provision of this Act and such goods have been removed and received on other licensed or registered premises for manufacture or production of any other goods by the licensee or registrant in accordance with any relevant provision of this Act;
[Paragraph (a) amended by section 18 of Act 21 of 2006 and section 16 of Act 16 of 2016 and substituted by section 14 of Act 13 of 2017 effective on 18 December 2017]
(b) where liability otherwise ceases in terms of any provision of this Act, including in terms of any provision of any Schedule or rule made for the purposes of this section;
(c) where the goods are abandoned or destroyed under the provisions of this Act.
(9A) The liability for duty in respect of any imported goods that have been used in the manufacture or production of goods as referred to in paragraph (a)(iv) of subsection (9), that ceased as contemplated in that paragraph in respect of a CCA enterprise, shall-
(a) be assumed by the receiving licensee or registrant referred to in paragraph (a)(iv) of that subsection; and
(b) cease in accordance with any relevant provision of this Act pertaining to such licensee or registrant.
[Subsection (9A) inserted by section 14 of Act 13 of 2017 effective on 18 December 2017]
(10) Notwithstanding anything to the contrary contained in this Act or the Manufacturing Development Act, 1993 (Act No. 187 of 1993), or any regulation or any other law, the Minister may, at the request of the Minister of Trade and Industry, in respect of any goods produced or manufactured in or removed for home consumption or exported from or brought into or used in any activity in the CCA, by notice in the Gazette –
(a) in a schedule which shall be deemed to be incorporated in Schedule No. 1 as Part 9 thereof and to constitute an amendment of Schedule No. 1, specify the duty leviable on goods manufactured or produced in, or any other goods brought into a CCA on entry for home consumption;
(b) in any item in a separate Part of each of Schedule No. 3, 4, 5 or 6, as the case may be, which shall be deemed to be an amendment of such Schedule, provide for a rebate, refund or drawback of duty in respect of any goods brought into, produced or manufactured or used in or removed from a CCA, in the circumstances and for the purposes and on compliance with any conditions that may be specified in such Part or item.
(11) Any amendment contemplated in subsection (10) may be made with retrospective effect from such date as may be specified in such notice.
[Subsection (11) substituted by section 2 of Act 10 of 2005]
(12) Notwithstanding the provisions of sections 48 and 75(15) any amendment to the said Part 9 or Schedule No. 3, 4, 5 or 6 shall unless otherwise specified in any amendment to any Schedule be made under the provisions of this section.
(13) The provisions of section 48(6) shall apply mutatis mutandis to any amendment to which subsections (10), (11) and (12) relates.
[Subsection (13) substituted by section 2 of Act 10 of 2005]
(14) The Commissioner may make rules –
(a) to designate an area within an SEZ as a CCA, provided that such designation takes place on application by-
(i) the holder of a Special Economic Zone licence issued in terms of the Special Economic Zones Act in respect of that SEZ;
(ii) the entity established in terms of section 25(1) of the Special Economic Zones Act for the management of that SEZ; or
(iii) the SEZ operator in respect of that SEZ;
[Paragraph (a) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(b) to ensure the security and control of a CCA;
(c) to regulate the customs and excise administration of a CCA in connection with goods received or removed or manufactured or produced or consumed or any other activity to which this section or any other provisions of this Act relates;
(d) notwithstanding anything contained to the contrary in this section or any other provision of this Act, requiring that –
(i) any person who participates in any activity within or having access to a CCA must be licensed or registered in terms of this Act;
(ii) any premises or area in the CCA used for any activity specified in such rule must be licensed as a customs and excise warehouse;
(e) to prescribe after consultation with the Director-General: Trade and Industry conditions and procedures regulating the activities and registration or licensing in respect of any enterprise or any other person partaking in any activity in, or having access to a CCA;
(f) after consultation with the Director-General: Trade and Industry in addition to or in substitution of any power, duty or function relating to the South African Revenue Service or any officer thereof or any procedure or process prescribed in the regulations;
(g) after consultation with the Director-General: Trade and Industry regarding duties or functions of an SEZ operator or a CCA enterprise;
[Paragraph (g) substituted by section 16 of Act 16 of 2016 effective on 19 January 2017]
(h) in respect of all matters which are required or permitted in terms of this section to be prescribed by rule;
(i) regarding any other matter which may be necessary and useful for the purpose of the effective and efficient administration of a CCA.
(15)
(a) The Commissioner may refuse any application for a licence or registration required in terms of this section or cancel or suspend any such licence or registration.
(b) The provisions of sections 59A(2) or 60(2), as the case may be, shall apply mutatis mutandis for the purposes of paragraph (a).
(16) Any person who, in connection with any activity to which this section relates –
(a) makes any false statement or makes use of any declaration or document containing such statement; or
(b) contravenes or fails to comply with any provision of this section or any other provision of the Act,
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 5 years, or to both such fine and such imprisonment and the goods in respect of which the offence was committed shall be liable to forfeiture in accordance with this Act.
[Section 21A inserted by section 121 of Act 60 of 2001 as substituted by section 202 of Act 45 of 2003 and amended by section 112 of Act 32 of 2004]
(2)
(a)
(i) Except where otherwise provided-
(aa) in this section;
(bb) by the Minister in any amendment of any Schedule in terms of any provision of this Act: or
(cc) by the Commissioner in any rule,
the provisions of this Act governing the administration of excisable goods or fuel levy goods, including the manufacture, levying of duty and granting of any rebate or refund of duty on such goods, shall apply mutatis mutandis to biofuel.
(ii) For the purposes of paragraph (i) unless otherwise specified in any Schedule or rule such provisions relating to distillate fuel or petrol shall be deemed to include respectively a reference to biodiesel or bioethanol or any mixtures thereof with distillate fuel or petrol.
[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006]
(b) The Commissioner may, by rule exempt any person or class of persons from licensing in respect of any manufacturing process in the production of biofuel or any goods used in the production of biofuel.
[Paragraph (b) substituted by section 20 of Act 21 of 2006 with effect from 29 March 2006]
(c) The Commissioner may, except if any provision of this Act otherwise provides, in respect of biofuel manufactured in the Republic by any person registered for such a purpose under section 59A –
(i)
(aa) by rule exempt for any period such person from payment of duty in respect of any quantity of biofuel manufactured by him or her;
(bb) cancel any such exemption under circumstances prescribed by rule;
(ii) prescribe, subject to paragraph (b), conditions and other requirements in respect of such exemption;
(iii) prescribe procedures relating to the manufacture and removal of biofuel for home consumption.
[Paragraph (c) inserted by section 114 of Act 32 of 2004 effective on 1 April 2006 and substituted by section 20 of Act 21 of 2006 effective on 29 March 2006]
(3) Notwithstanding anything to the contrary contained in this Act, the Minister may, in any amendment of any Schedule under any provision of this Act, specify –
(a) in which proportion distillate fuel and biodiesel or petrol and bioethanol may be mixed to be classifiable under any tariff heading or item;
(b) a different rate of duty and extent of rebate or refund on the basis of the proportionate content of distillate fuel or biodiesel or petrol or bioethanol in any such mixture.
(4) The Commissioner may –
(a) require any manufacturer or seller of biofuel to register in terms of section 59A;
[Paragraph (a) substituted by section 114 of Act 32 of 2004 effective on 1 April 2006 and section 20 of Act 21 of 2006 with effect from 7 February 2007]
(b) make rules –
(i) to exempt any person who is required to licence under any provision of this Act from furnishing security;
(ii) concerning payment of duty, accounts to be kept and procedures regulating the manufacture, storage, disposal or use of biofuel;
(iii) to delegate, subject to section 3(2), any power which may be exercised and assign any duty that shall be performed by the Commissioner in terms of this Act to any officer;
(iv) regarding all matters which are required or permitted in terms of this section to be prescribed by rule;
(v) in respect of any other matter which is necessary to prescribe and useful to achieve the efficient and effective administration of this section.
[Section 37B inserted by section 103 of Act 74 of 2002 effective on 1 April 2006]
(2)
(a) A tax known as air passenger tax shall be charged in accordance with this section on the carriage on a chargeable aircraft of any chargeable passenger.
(b)
(i)
(aa) The tax shall be charged on the carriage of each chargeable passenger departing on a flight Gazette.
(bb) A lower rate of tax may be levied in respect of any flight of which the final destination is any country in Africa.
(cc) The rates of tax shall be the rates in force when this section comes into operation until amended as contemplated in subparagraph (ii).
(ii) The Minister may by notice in the Gazette amend the rates of tax from a date specified in that notice.
(iii) In considering the imposition of a lower rate as contemplated in subparagraph (i)(bb) the Minister shall take into account-
(aa) the distance between an airport in a country concerned and an airport in the Republic;
(bb) any agreement existing between the Republic and any of the countries concerned;
(cc) the price of the flight ticket; and
(dd) any other ground which may be regarded as reasonable in the circumstances.
(iv) The provisions of section 48(6) shall apply with the necessary changes to any notice referred to in subparagraph (ii).
[Paragraph (b) amended by section 40 of Act 12 of 2003, section 13 of Act 9 of 2005, section 87 of Act 17 of 2009 and section 126 of Act 24 of 2011 and substituted by section 141 of Act 22 of 2012 effective on 1 January 2013]
(c)
(i) The chargeable passenger shall be liable for the tax which shall be collected by the operator or his agent.
(ii) The operator or his or her agent shall be entitled to collect the tax from a chargeable passenger-
(aa) at the time of the acquisition by that chargeable passenger of a ticket for the flight; or
(bb) prior to the embarkation of that chargeable passenger on a flight; and
(iii) Where the tax has not been collected at the time contemplated in subparagraph (ii), an operator or his or her agent shall be liable for the tax and may recover the uncollected tax from the chargeable passenger.
[Paragraph (c) substituted by section 92 of Act 35 of 2007]
(d) Subject to the provisions of this section and the rules, the tax –
(i) becomes due when the aircraft first takes off on the passenger’s flight;
(ii) shall be paid –
(aa) for the benefit of the National Revenue Fund;
(bb) in respect of each chargeable passenger, by the operator or the agent;
(cc) in accordance with the rules as contemplated in subsection (7)(b)(i).
(e) Subject to the provisions of this section and except for the purposes of any customs union agreement contemplated in section 49, the tax shall be deemed to be a duty leviable under this Act.
[Paragraph (c) substituted by section 92 of Act 35 of 2007]
(3)
(a) A child who –
(i) has not attained the age of two years; and
(ii) is not allocated a separate seat before boarding the aircraft, is not a chargeable passenger.
(b) A passenger is not a chargeable passenger if –
(i) not carried for reward –
(aa) in pursuance of any requirement imposed under any law; or
(bb) for the purposes only of inspecting matters relating to the aircraft or the flight crew;
(ii) whether or not carried for reward, in pursuance of any international agreement, convention or obligation, subject to the approval of the Commissioner and such conditions as he may impose in each case;
(c) Any passenger, who is in transit through the Republic and departs from the transit area of the airport on a flight without entering the Republic by passing through immigration, is not a chargeable passenger.
(4)
(a) The Commissioner shall keep a register of operators.
(b)
(i) The operator of a chargeable aircraft used for the carriage of any chargeable passenger shall be liable to be registered under this section.
(ii) Application for registration shall be in such form and manner and contain such information as may be prescribed by rule.
(c) Any person liable to be registered under this section ceases to be so liable if the Commissioner is, on good cause shown, satisfied that –
(i) such person no longer operates any chargeable aircraft; or
(ii) no chargeable aircraft operated by such person will be used for the carriage of chargeable passengers.
(d) Any person who is not registered and who has not applied for registration shall, if he becomes liable to be registered at any time, give notice of that fact to the Commissioner and apply for registration in writing within seven days of the time of becoming so liable.
(e) Every pilot of a chargeable aircraft shall, for the purposes of section 7(3), produce together with the report outwards –
(i) proof of registration of the operator; or
(ii) a certificate from the Commissioner that the operator is not liable to be registered; and
(iii) a passenger manifest in such form and containing such particulars as may be prescribed by rule.
(5)
(a) An operator who –
(i) is, or is liable to be, registered; and
(ii) does not meet the requirements contemplated in paragraph (b),
shall appoint an agent whose place of business is in the Republic as the South African representative of the operator.
(b) A person meets the requirements of this subsection if such person –
(i) has any business establishment or other fixed establishment in the Republic; or
(ii) is an individual and is usually resident in the Republic.
(c) The Commissioner may register any duly appointed agent of an operator, and if so registered, the agent may act on behalf of the operator for the purposes of this Act.
(d) The Commissioner may by rule prescribe the following:
(i) The persons who may be appointed as agent;
(ii) the manner and conditions in or on which a person is to be appointed as agent for an operator;
(iii) the conditions on which agents are registered by the Commissioner; and
(iv) any other matter which is required or permitted in terms of this section to be prescribed by rule.
(e)
(i) The Commissioner may refuse to register an agent appointed by an operator or cancel or suspend the registration of any agent.
(ii) For the purposes of subparagraph (i), the provisions of section 60(2) shall apply mutatis mutandis.
(f) The provisions of sections 44A, 98 and 99 (1) shall apply mutatis mutandis to an operator and his agent.
(6)
(a) No –
(i) operator who is liable to be registered; or
(ii) agent appointed by an operator,
may conduct any business contemplated in this section unless such operator or agent has furnished such security as the Commissioner may require.
(b) The Commissioner may at any time require that the form, nature or amount of such security be altered in such a manner as he may determine.
(7)
(a) Any operator who is registered or liable to be registered and any agent of such operator shall –
(i) keep accounts in such form and such manner; and
(ii) render tax accounts at such time, in such manner and for such periods,
as may be prescribed by rule.
(b)
(i) Any operator or agent of such operator shall pay any tax due at such time, in such manner and at such place as may be prescribed by rule.
(ii)
(aa) Any tax due and not accounted for and not paid in accordance with the provisions of this subsection, shall be paid upon demand by the Commissioner.
(bb) If such tax is not paid within 14 days after demand for payment was made, it shall be recoverable in terms of the provisions of this Act as if it were a duty payable under this Act.
(iii) Interest on any outstanding tax shall be payable as provided in section 105.
(iv) Any amounts of tax overpaid shall be refundable in the circumstances and on compliance with such conditions as may be prescribed by rule.
(8)
(a) Any person who –
(i) is knowingly a party to the fraudulent evasion of tax or attempts to commit such evasion or assists any other person in taking steps with a view to such fraudulent evasion; or
(ii) in connection with tax makes a statement he knows to be false or recklessly makes a statement that is false, or, with intent to deceive produces or makes use of a book, account, return or other document that is false,
shall be guilty of an offence and liable on conviction to a fine not exceeding R100 000 or three times the value of the tax to which the offence relates, whichever is the greater, or to imprisonment for a period not exceeding 10 years, or to both such fine and such imprisonment, and the aircraft in respect of which the fraudulent act took place or false statements were made shall be liable to forfeiture in accordance with this Act.
(9)
(a) Notwithstanding anything to the contrary contained in this section, there shall be no liability for any underpayment of tax or failure to collect tax –
(i) after a period of two years from the date any account was or should have been rendered in respect of such tax; or
(ii) where such underpayment or failure was discovered as a result of, during the course of, or following upon, an inspection and that underpayment or failure occurred on a date earlier than two years prior to the date on which such inspection commenced:
Provided that such liability shall, subject to paragraph (c), not cease even if an underpayment is discovered after an earlier assessment and payment of an amount in respect of any inspection during the period concerned, where such underpayment is the result of –
(aa) fraud;
(bb) misrepresentation;
(cc) non-disclosure of any material facts; or
(dd) any false declaration for the purposes of this Act.
(b) Where any period is prescribed in this Act for books, accounts or other documents in whatever form to be kept available for production to or inspection by an officer, any such period shall, subject to the provisions of paragraph (c), be calculated from a date prior to the date on which production is demanded or the inspection commences.
(c) Except where the Commissioner may otherwise determine in exceptional circumstances, where any underpayment arises from the circumstances contemplated in the proviso to paragraph (a), there shall be no limitation on the period of liability for any underpayment of tax or failure to collect tax or the period for which any books, accounts or any other documents, in whatever form available, are required to be produced to or may be inspected by an officer.
[Subsection (9) inserted by section 92 of Act 35 of 2007]
[Section 47B inserted by section 17 of Act 84 of 1987, substituted by section 5 of Act 98 of 1993, repealed by section 11 of Act 27 of 1997 and re-inserted by section 59 of Act 30 of 2000]