Section 248 (TAA) – Public officer in event of liquidation, winding-up or business rescue

Posted on October 15, 2015March 6, 2019 by admin_kmos

248. Public officer in event of liquidation, winding-up or business rescue

(1) In the event of a company referred to in section 246(1) being placed in voluntary or compulsory liquidation, the liquidator or liquidators duly appointed are required to exercise in respect of the company all the functions and assume all the responsibilities of a public officer under a tax Act during the continuance of the liquidation.

(2) In the event of a company referred to in section 246(1) being subject to a business rescue plan referred to in Part D of Chapter 6 of the “Companies Act”, the business rescue practitioner as defined in that Chapter is required to exercise, in respect of the company, all the functions and assume all the responsibilities of a public officer under a tax Act for the period that the company is subject to the business rescue plan.

Section 263 (TAA) – Appointment of members of tax court

Posted on October 15, 2015March 6, 2019 by admin_kmos

263. Appointment of members of tax court

A member of the tax court appointed under a tax Act who is a member immediately before the commencement date of this Act is regarded as appointed under the provisions of section 120(1) until the expiry of his or her term of office in terms of the provisions previously in force, or until his or her appointment in terms of section 120(4) is terminated or lapses.

Section 238 (TAA) – Jurisdiction of courts in criminal matters

Posted on October 15, 2015March 6, 2019 by admin_kmos

238. Jurisdiction of courts in criminal matters

A person charged with a tax offence may be tried in respect of that offence by a court having jurisdiction within any area in which that person resides or carries on business, in addition to jurisdiction conferred upon a court by any other law.

Section 249 (TAA) – Default in appointing public officer or address for notices or documents

Posted on October 15, 2015March 6, 2019 by admin_kmos

249. Default in appointing public officer or address for notices or documents

(1) No appointment is deemed to have been made under section 246(2) until notice thereof specifying the name of the public officer and an address for service or delivery of notices and documents has been given to SARS.

(2) A company must-

(a) keep the office of public officer constantly filled and must at all times maintain a place for the service or delivery of notices in accordance with section 247(1); and

(b) notify SARS of every change of public officer or the place for the service or delivery of notices within 21 business days of the change taking effect.

Section 264 (TAA) – Continuation of tax board, tax court and court rules

Posted on October 15, 2015March 6, 2019 by admin_kmos

264. Continuation of tax board, tax court and court rules

(1) A tax board or tax court that was established under a tax Act and exists immediately before the commencement date of this Act, is regarded as established under section 108 or 116, respectively, of this Act.

(2) Rules of court issued by the Minister under a tax Act that are in force immediately before the commencement date of this Act continue in force as if they were issued under section 103.

Schedule 1 (TAA)

Posted on October 15, 2015August 3, 2021 by admin_kmos

SCHEDULE 1

SECTION 271

No. and year	Short title	Extent of amendment or repeal
Act No. 40 of 1949	Transfer Duty Act, 1949	Amendment of section 1
		1. Section 1 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the insertion after the definition of “spouse” of the following definition: “‘Tax Administration Act’ means the Tax Administration Act, 2011; “; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion after subsection (1) of the following subsection: “ (2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.”.
		Amendment of section 3
		2. Section 3 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for subsection (1A) of the following subsection: “(1A) Where a person who acquires any property contemplated in paragraph (d), (e) or (g) of the definition of “property” fails to pay the duty within the period contemplated in subsection (1), the public officer [as defined in section 101 of the Income Tax Act, 1962 (Act No. 58 of 1962),] of that company and the person from whom the shares or member’s interest are acquired shall be jointly and severally liable for such duty: Provided that the public officer or person from whom the shares or member’s interest was acquired, may recover any amount of duty paid [by him or her] in terms of this subsection [from- (a) the person who so acquired that property; or (b) in the case of a public officer, from that company] in accordance with section 160 of the Tax Administration Act.”; (b) by the substitution for subsection (1B) of the following subsection: “(1B) Where a person who acquires any property contemplated in paragraph (f) of the definition of “property” fails to pay the duty within the period contemplated in subsection (1), the trust and [the trustees] representative taxpayer of that trust shall be jointly and severally liable for such duty: Provided that the trust or [trustee]representative taxpayer may recover any amount of duty paid in terms of this subsection by the trust or [trustee]representative tax payer, as the case may be, [from- (a) the person who so acquired that property; or (b) in the case of the trustee, from that trust] in accordance with section 160 of the Tax Administration Act.”; and (c) by the deletion of subsection (3).
		Amendment of section 4
		3. Section 4 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for the heading of the following heading: “Penalty [and interest] on late payment of duty”; (b) by the substitution for subsection (1) of the following subsection: “(1) If any duty in respect of any transaction entered into before 1 March 2005, remains unpaid after the date of the expiration of the period referred to in section 3, [there shall, subject to the provisions of subsection (3), in addition to the unpaid duty, be payable] the Commissioner must in accordance with Chapter 15 of the Tax Administration Act impose a penalty, at the rate of 10 per cent per annum on the amount of the unpaid duty, calculated in respect of each completed month in the period from that date to the date of payment[: Provided that if in any case the period referred to in section 3 ended before 1 July 1982 and the said penalty is chargeable or is in part chargeable in respect of any completed month commencing before 1 July 1982 the penalty payable in respect of such completed month and any earlier completed month or months shall be the amount of penalty which would have been payable in terms of this subsection before its amendment by the Revenue Laws Amendment Act, 1982, if the unpaid amount of such duty had been paid on the day after the end of the only or latest of such completed months].”; and (c) by the deletion of subsection (1A).
		Amendment of section 10
		4. Section 10 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for subsection (2) of the following subsection: “(2) The powers conferred and the duties imposed upon the Commissioner by this Act may be exercised or performed by the Commissioner [personally] or by any [officer acting under a delegation from or] SARS official under the control, [or] direction or supervision of the Commissioner.”; and (b) by the insertion after subsection (2) of the following subsection: “ (3) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Amendment of section 11
		5. Section 11 of the Transfer Duty Act, 1949, is hereby amended by the substitution in subsection (3) for paragraph (a) of the following paragraph: “ (a) Where in terms of [subsection (2) of section three] section 3(2) a deposit on account of the duty payable by any person is made pending the determination by the Commissioner of the fair value of the property concerned, of an amount equal to the duty calculated on the consideration paid or payable in respect of the acquisition of the property or on the declared value thereof, as the case may be, and there is given to the Commissioner security to his or her satisfaction for the payment of any balance of transfer duty [or stamp duty] which may still be payable, the Commissioner may in his or her discretion issue to the person liable to pay the duty a certificate that such deposit has been made and that such security has been given.”.
		Repeal of sections 11A, 11B, 11C, 11D and 11E
		6. Sections 11A, 11B, 11C, 11D and 11E of the Transfer Duty Act, 1949, are hereby repealed.
		Amendment of section 13
		7. Section 13 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Whenever the Commissioner is satisfied that the duty payable under this Act in respect of the acquisition of any property or the renunciation of any interest in or restriction upon the use or disposal of any property has not been paid in full, the Commissioner shall, notwithstanding that the acquisition has already been registered in a deeds registry, recover the difference between the amount of the duty payable and the amount paid in accordance with Chapter 11 of the Tax Administration Act.”; and (b) by the deletion of subsection (2).
		Repeal of sections 13A, 13B and 13C
		8. Sections 13A, 13B and 13C of the Transfer Duty Act, 1949, are hereby repealed.
		Amendment of section 14
		9. Section 14 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) [Declarations] A return appropriate to the manner of the acquisition of property in any particular case shall be submitted [electronically, in the form and manner and containing such information as may be prescribed by the Commissioner] by the parties to the transaction whereby the property has been acquired and, if the Commissioner so directs, also by the agent, auctioneer, broker or other person who acted for or on behalf of either party to the transaction or, if the property has been acquired otherwise than by way of a transaction, by the person who acquired the property.”; and (b) by the deletion of subsections (4), (6), (7) and (8).
		Amendment of section 15
		10. Section 15 of the Transfer Duty Act, 1949, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) [Every] In addition to the requirements upon a taxpayer contained in sections 29, 30, 32 and 33 of the Tax Administration Act, everyauctioneer or other person who has effected a sale of property on behalf of some other person shall, for a period of five years from the date on which the sale was effected, keep a record of the sale including a description of the property sold, the person by whom and the person to whom the property has been sold and the price paid for the property.”; and (b) by the deletion of subsections (2) and (3).
		Repeal of sections 17, 17A, 17B, 18, 20, 20A, 20C and 20D
		11. Sections 17, 17A, 17B, 18, 20, 20A, 20C and 20D of the Transfer Duty Act, 1949, are hereby repealed.
Act No. 45 of 1955	Estate Duty Act, 1955	Amendment of section 1
		12. Section 1 of the Estate Duty Act, 1955, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the insertion after the definition of “stocks or shares” of the following definition: “ ‘Tax Administration Act’, means the Tax Administration Act, 2011.”; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion after subsection (1) of the following subsection: “ (2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act. “.
		Amendment of section 6
		13. Section 6 of the Estate Duty Act, 1955, is hereby amended- (a) by the substitution for subsection (2) of the following subsection: “(2) The powers conferred and the duties imposed upon the Commissioner by this Act may be exercised or performed by the Commissioner [personally] or by any [officer acting under a delegation from or] SARS official under the control, [or] direction or supervision of the Commissioner.”; and (b) by the substitution for subsection (3) of the following subsection: “ (3) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Amendment of section 7
		14. Section 7 of the Estate Duty Act, 1955, is hereby amended- (a) by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: “Every executor or, if he or she is called upon by the Commissioner to do so, any person having the control of or any interest in any property included in the estate, shall submit to the Commissioner a return [in a form, prescribed by him,] disclosing the amount claimed by the person submitting the return to represent the dutiable amount of the estate together with full particulars regarding-”; and (b) by the deletion of subsection (2).
		Repeal of sections 8, 8A, 8B, 8C, 8D and 8E
		15. Sections 8, 8A, 8B, 8C, 8D and 8E of the Estate Duty Act, 1955, are hereby repealed.
		Amendment of section 9
		16. Section 9 of the Estate Duty Act, 1955, is hereby amended- (a) by the insertion after subsection (1) of the following subsection: “ (1A) If the Commissioner, prior to the issue of a notice of assessment in terms of subsection (1)- (a) is dissatisfied with any value at which any property is shown in any return; or (b) is of the opinion that the amount claimed to represent the dutiable amount as disclosed in any return, does not represent the correct dutiable amount, the Commissioner shall adjust such value or amount and determine the dutiable amount upon which such assessment shall be raised accordingly.”; (b) by the deletion of subsection (2); and (c) by the insertion of a new subsection (5) after subsection (4): “ (5) An assessment contemplated in subsection (4)(a) and (b) is deemed to be an assessment by way of self-assessment.”.
		Repeal of sections 9A and 9B
		17. Sections 9A and 9B of the Estate Duty Act, 1955, are hereby repealed.
		Amendment of section 10
		18. Section 10 of the Estate Duty Act, 1955, is hereby amended by the substitution for subsection (1) of the following subsection; “(1) If [any duty remains unpaid at the expiration of a period of thirty days from the date of payment notified in accordance with subsection (2) of section nine, there shall be payable, in addition to the unpaid duty, interest at the rate of six per cent per annum on the amount of unpaid duty calculated from the date of the expiration of the said period to the date of payment: Provided that, where]the assessment of duty is delayed beyond a period of twelve months from the date of death, interest at the prescribed rate [of six per cent per annum] shall be payable as from a date twelve months after the date of death on the difference (if any) between the duty assessed and any deposit (if any) made on account of the duty payable within the said period of twelve months.”.
		Substitution of section 12
		19. The Estate Duty Act, 1955, is hereby amended by the substitution for section 12 of the following section: ‘Duty payable by executor 12. Notwithstanding anything to the contrary contained in section [eleven] 11, any duty payable under this Act shall be payable by and recoverable from the executor of the estate subject to the duty, to the extent contemplated in Chapters 10 and 11 of the Tax Administration Act [: Provided that the liability under this section of any executor shall be a liability in his or her capacity as executor only and for an amount not exceeding the available assets in the estate, unless the liability is due to fraud].”.
		Repeal of sections 12A, 12B, 23, 23bis, 24, 25, 25A and 27
		20. Sections 12A, 12B, 23, 23bis, 24, 25, 25A and 27 the Estate Duty Act, 1955, are hereby repealed.
		Amendment of section 28
		21. Section 28 of the Estate Duty Act, 1955, is hereby amended- (a) by the substitution for the heading of the following heading: “[PENALTIES] OFFENCES”; (b) by the deletion of subsection (1); and (c) by the deletion in subsection (2) of paragraphs (b) and (b)bis.
		Repeal of sections 28A and 30
		22. Sections 28A and 30 of the Estate Duty Act, 1955, are hereby repealed.
Act No. 58 of 1962	Income Tax Act, 1962	Amendment of section 1
		23. Section 1 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for the definition of “assessment” of the following definition: “ ‘assessment’ [means the] has the meaning assigned under section 1 of the Tax Administration Act, and includes a determination by the Commissioner–[, by way of a notice of assessment (including a notice of assessment in electronic form) served in a manner contemplated in section 106(2)- (a) of an amount upon which any tax leviable under this Act is chargeable; or (b) of the amount of any such tax; or] (c) of any loss ranking for set-off; [or] (d) of any assessed capital loss determined in terms of paragraph 9 of the Eighth Schedule[,];or (e) of any amounts to be taken into account in the determination of tax payable on income in future years [and for the purposes of Part III of Chapter III includes any determination by the Commissioner in respect of any of the rebatesreferredtoinsection6 and any decision of the Commissioner which is in terms of this Act subject to objection and appeal];”; (b) by the deletion of the definition of “business day”; (c) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (d) by the deletion of the definition of “date of assessment”; (e) by the insertion after the definition of “normal retirement age” of the following definitions: “ ‘normal tax’ means income tax referred to in section 5(1); ‘officer’ means, where used in the context of a person who is engaged by the Commissioner in carrying out the provisions of this Act, a SARS official as defined in section 1 of the Tax Administration Act;”; (f) by the substitution for the definition of “prescribed rate” of the following definition: “ ‘prescribed rate’ means the rate contemplated in section 189(3) of the Tax Administration Act;”; (g) by the substitution of the words in the definition of “representative tax-payer” preceding paragraph (a) of the following words: “ ‘representative taxpayer’ means a natural person who resides in the Republic and-”; (h) by the substitution for paragraph (b) of the definition of “representative taxpayer” of the following paragraph: “(b) in respect of the income under his or her management, disposition or control, the agent of any person[, including an agent appointed as such under the provisions of section ninety-nine, and for the purposes of this paragraph the term “agent” includes every person in the Republic having the receipt, management or control of income on behalf of any person permanently or temporarily absent from the Republic or remitting or paying income to or receiving moneys for such person];”; (i) by the deletion of the words in the definition of “representative taxpayer” following paragraph (f) but preceding the proviso; (j) by the insertion after the definition of “retirement interest” of the following definition: “ ‘return’ means a return as de- fined in section 1 of the Tax Administration Act;”; (k) by the substitution for the definition of “tax” of the following definition: “ ‘tax’ means tax or a penalty imposed in terms of this Act;”; (l) by the insertion after the definition of “tax” of the following definition: “ ‘Tax Administration Act’ means the Tax Administration Act, 2011;”; (m) by the substitution for the definition of “taxpayer” of the following definition: “ ‘taxpayer’ means any person chargeable with any tax leviable under this Act [and includes every person required by this Act to furnish any return]”; (n) by the renumbering of section 1 to section 1(1); and (o) by the insertion after subsection (1) of the following subsection: “ (2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.”.
		Amendment of section 2
		24. The Income Tax Act, 1962, is hereby amended by the substitution for section 2 of the following section: “[Act to be administered by Commissioner]Administration of Act 2. (1) The Commissioner [shall be] isresponsible for carrying out the provisions of this Act. (2) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Amendment of section 3
		25. Section 3 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The powers conferred and the duties imposed upon the Commissioner by or under the provisions of this Act may be exercised or performed by the Commissioner [personally,] or by any officer [or person engaged in carrying out the said provisions]under the control, direction or supervision of the Commissioner.”; (b) by the deletion of subsections (2) and (3); (c) by the substitution for subsection (4) of the following subsection: “(4) Any decision of the Commissioner under the following provisions of this Act [shall be]is subject to objection and appeal in accordance with Chapter 9 of the Tax Administration Act, namely- (a) the definitions of “benefit fund”, “pension fund”, “pension preservation fund”, “provident fund”, “provident preservation fund”, “retirement annuity fund” and “spouse” in section 1; (b) [section 6, section 8(4)(b), (c), (d) and (e),] section 8(5)(b) and (bA), [section 9D,] section 10(1)(cA), [(e)](e)(i)(cc), [(iA)], (j) and (nB), section 10A(8), section 11(e), (f), (g), (gA), (j)[,] and (l), [(t), (u) and (w),] section 12B(6), section 12C, section 12E, section 12G, section 12J(6), (6A), and (7), section 13, section 14, section 15, section 22(1)[,]and (3) [and (5)], section 23H(2), section 23K, section 24(2), section 24A(6), section 24C, section 24D, section 24I(1) and (7), section 24J(9), section 25A [section 25D], section 27, section [28(2)(cA)]28(9), section 30, section 30A, section 30B, section 31, section 35(2), section 37A, section 37H, section [38(4)]38(2)(a) and (b) and (4), section 44(13)(a), section 47(6)(c)(i), section 57(2), section 62(1)(c)(iii) and (d) and (2)(a) and (4), [section 76A,] section 80B and section [80S] 103(2); (c) paragraphs 6, 7, 9, 13, 13A, 14, 19 and 20 of the First Schedule; (d) paragraph 4 of the Second Schedule; (e) paragraphs 14(6), 18, [19(1),]20(1)(a) and (2), 20A(1) and (2), 21, 24 and 27 of the Fourth Schedule; (f) paragraphs 10(3) and (4), 11(2) and (7), 12(1) and 13 of the Sixth Schedule; (g) paragraphs 2(h), 3, 6(4)(b), 7(6), (7) and (8), [9 and] 11 and 12A(3) of the Seventh Schedule; and (h) paragraphs 12(5)(c)(i), 29(2A), 29(7), 31(2), 65(1)(d) and 66(1)(e) of the Eighth Schedule.”; and (d) by the substitution for subsection (6) of the following section: “(6) Any person aggrieved by a decision of the executive officer to approve or to withdraw an approval of a fund in terms of subsection (5) must, notwithstanding section 26(2) of the Financial Services Board Act, 1990, lodge his or her objection with the Commissioner [in the manner contemplated in Part III of Chapter III of this Act] in accordance with the provisions of Chapter 9 of the Tax Administration Act.”.
		Repeal of section 4
		26. Section 4 of the Income Tax Act, 1962, is hereby repealed.
		Amendment of section 4A
		27. The Income Tax Act, 1962, is hereby amended by the substitution for section 4A of the following section: “Exercise of powers and performance of duties by Minister 4A. The powers conferred and the duties imposed upon the Minister by or under the provisions of this Act may be exercised or performed by the Minister personally or, except for the power to issue notices or regulations, delegated by the Minister to the Director-General of the National Treasury and the Director-General may in turn delegate the powers and duties so delegated to him or her to any officer or person under his or her control, direction or supervision.”.
		Amendment of section 5
		28. Section 5 of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (7) of the following subsection: “(7) Subject to the provisions of [sections 79 and 102 and the provisions of] the Fourth Schedule, where a taxpayer has been assessed for normal tax in respect of any year of assessment and the rate of the tax payable by [him] the taxpayer has been subsequently fixed or varied, [his] the taxpayer’s assessment for such year shall be adjusted, any amounts paid in excess being refundable to [him] the taxpayer and amounts shortpaid being recoverable from [him] the taxpayer.”.
		Amendment of section 6quat
		29. Section 6quat of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (5) of the following subsection: “(5) Notwithstanding [sections 79 and 81(5)]section 93, 99 or 100 of the Tax Administration Act, an additional or reduced assessment in respect of a year of assessment to give effect to subsections (1) and (1A) may be made within six years from the date of the original assessment in respect of that year.”.
		Amendment of section 8
		30. Section 8 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subsection (5) for paragraph (bC) of the following paragraph: (bC) Any person who, as a former lessor of property referred to in paragraph (bA) or as the owner thereof, has after the termination of the lease of such property consented to the former lessee thereof using, enjoying or dealing with such property as contemplated in the said paragraph, or is deemed to have so consented under the provisions of paragraph (bB)(ii), shall not later than 14 days after the end of three months after the termination of the relevant lease advise the former lessee of the fair market value of such property as determined in accordance with paragraph (bA)[, and shall furnish the Commissioner with a copy of such advice].”; and (b) by the deletion in subsection (5) of paragraph (c).
		Amendment of section 10
		31. Section 10 of the Income Tax Act, 1962, is hereby amended by the deletion in the further proviso to subsection (1)(cA) of paragraph (c).
		Amendment of section 10A
		32. Section 10A of the Income Tax Act, 1962, is hereby amended- (a) by the deletion of subsection (9); and (b) by the substitution for subsection (10) of the following subsection: “(10) Subject to the provisions of section [79] 99 of the Tax Administration Act, the final calculation or recalculation of the capital element as made in relation to the year of assessment referred to in subsection (8) shall, subject to the provisions of subsection (6)(b),be final and conclusive and shall apply in respect of all relevant annuity amounts which become due to any person under the annuity contract in question in any succeeding years of assessment.”.
		Amendment of section 11
		33. Section 11 of the Income Tax Act, 1962, is hereby amended by the deletion in paragraph (l) of paragraph (vi) of the proviso.
		Amendment of section 11D
		34. Section 11D of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (14) of the following subsection: “(14) Notwithstanding [section 4] Chapter 6 of the Tax Administration Act, the Commissioner may disclose to the Minister of Science and Technology information in relation to research and development as may be required by that Minister for purposes of submitting a report to Parliament in terms of subsection (17).”; and (b) by the addition after subsection (18) of the following subsection: “ (19) For the purposes of sub-section (1), the Commissioner may, notwithstanding the provisions of sections 99 and 100 of the Tax Administration Act, raise an additional assessment for any year of assessment with respect to a deduction in respect of research and development which has been allowed, where approval has been withdrawn in terms of subsection (10).”.
		Amendment of section 12G
		35. Section 12G of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (11) of the following subsection: “(11) For purposes of subsections (9) and (10), the Commissioner may, notwithstanding the provisions of sections [79, 81(5) and 83(18)] 99 and 100 of the Tax Administration Act, raise an additional assessment for any year of assessment where an additional industrial investment allowance which has been allowed in any previous year must be disallowed in terms of subsection (9) or (10).”; and (b) by the deletion of subsection (12).
		Amendment of section 12I
		36. Section 12I of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for the words preceding paragraph (a) in subsection (13) of the following words: “(13) The Commissioner may, notwithstanding the provisions of [section 4] Chapter 6 of the Tax Administration Act-”; (b) by the substitution for subsection (14) of the following subsection: (14) The Commissioner may, notwithstanding the provisions of [section 79, 81(5) and 83(18)] sections 99 and 100 of the Tax Administration Act, raise an additional assessment for any year of assessment where an additional investment allowance which has been allowed in any previous year must be disallowed in terms of subsection (12) or (13).”; (c) by the deletion of subsection (15); and (d) by the substitution for subsection (21) of the following subsection: “(21) Notwithstanding the provisions of [section 4] Chapter 6 of the Tax Administration Act, the Commissioner must disclose to the Minister of Trade and Industry and the adjudication committee, including any person whose assistance has been obtained by that committee, such information relating to the affairs of any company carrying on an industrial policy project as is necessary to enable the Minister of Trade and Industry and the adjudication committee to perform their functions in terms of this section.”.
		Amendment of section 12J
		37. Section 12J of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (9).
		Amendment of section 23
		38. Section 23 of the Income Tax Act, 1962, is hereby amended by the substitution for paragraph (d) of the following paragraph: “(d) any tax [, duty, levy, interest or penalty]imposed under this Act [, any additional tax imposed under section 60 of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) and] or any interest or penalty [payable in consequence of the late payment of any tax, duty, levy or contribution payable]imposed under any other Act administered by the Commissioner [, the Regional Services Councils Act, 1985 (Act No. 109 of 1985), the KwaZulu and Natal Joint Services Act, 1990 (Act No. 84 of 1990), the Skills Development Levies Act, 1999 (Act No. 9 of 1999), and the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)];”.
		Amendment of section 23H
		39. Section 23H of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (4).
		Amendment of section 24J
		40. Section 24J of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (11).
		Amendment of section 25A
		41. Section 25A of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (2).
		Amendment of section 35
		42. Section 35 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subsection (2)(a) for the words preceding the proviso of the following words: “Any person who incurs a liability to pay to any other person who is not a resident any amount referred to in subsection (1), or who receives payment of any such amount on behalf of such other person, shall within 14 days after the end of the month during which the said liability is incurred or the said payment is received, as the case may be, or within such further period as the Commissioner may approve, make a payment (which shall be a final payment made on behalf of such other person) to the Commissioner in respect of such other person’s liability for tax in terms of subsection (1), and shall submit to the Commissioner at the time of such tax payment a [declaration in such form as the Commissioner may prescribe] return;”; (b) by the substitution in subsection (2) for paragraph (b) of the following paragraph: “(b) Any person making a payment to the Commissioner in terms of paragraph (a) shall, notwithstanding any agreement to the contrary, be entitled to deduct or withhold the amount of such payment from the amount which [he] that person is liable to pay to the aforesaid other person [, or to recover the amount so paid from such other person or to retain out of any money that may be in his possession or may come to him as the agent of such other person an amount equal to the amount of such payment].”; (c) by the deletion in subsection (2) of paragraphs (d) and (e);and (d) by the deletion of subsection (3).
		Amendment of section 35A
		43. Section 35A of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (6) of the following subsection: (6) The purchaser must, together with the payment contemplated in subsection (4), submit to the Commissioner a [declaration in the form and containing the information as the Commissioner may prescribe]return.”; (b) by the substitution for subsection (7) of the following subsection: “(7) [If a] A purchaser is person ally liable under the circumstances contemplated in section 157 of the Tax Administration Act, for the amount that must be withheld under subsection (1) only if the purchaser knows or should reasonably have known that the seller is not a resident and [fails to withhold any amount as required by subsection (1), that purchaser- (a) is personally liable for the payment of the amount which he or she failed to withhold; and (b) ] must pay that amount to the Commissioner not later than the date on which payment should have been made if the amount had in fact been withheld.”; (c) by the substitution for subsection (9) of the following subsection: (9) If a purchaser fails to pay any amount contemplated in subsection (1) to the Commissioner within the period allowed for payment in terms of subsection (4), that purchaser[- (a) is liable for interest at the prescribed rate on any amount outstanding calculated from the day following the last date for payment to the date that the amount is received by the Commissioner; and (b)] must pay a penalty equal to ten percent of [that] the amount, in addition to any other penalty or charge for which he or she may be liable under this Act.”; (d) by the deletion of subsection (10); and (e) the substitution for subsection (13) of the following subsection: “(13) The [purchaser,] estate agent or conveyancer [, as the case may be, may recover any amount paid in terms of subsection (7) or (12) from the seller] who paid an amount in terms of subsection (12) is deemed to be a withholding agent for purposes of the Tax Administration Act.”.
		Amendment of section 37H
		44. Section 37H of the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subsection (21) for the words following paragraph (b) of the following words: “the Commissioner may, notwithstanding the provisions of section [79] 99 of the Tax Administration Act, raise assessments in respect of the company as if such company were not a qualifying company.”; and (b) by the deletion of subsection (22).
		Repeal of section 40
		45. Section 40 of the Income Tax Act, 1962, is hereby repealed.
		Amendment of section 47C
		46. Section 47C of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (2) of the following subsection: “(2) This section does not apply to any amounts received by or accrued to the taxpayer- (a) from which the full amount of tax has been withheld by a resident in terms of section 47D; or (b) [in respect of which the tax has]which have been recovered from a resident [in his or her personal capacity] who is personally liable for the amount in terms of section 47G(1).”.
		Amendment of section 47F
		47. Section 47F of the Income Tax Act, 1962, is hereby amended by the substitution for subsections (1) and (2) of the following subsections: “(1) A taxpayer must, together with the payment contemplated in section 47C(1), submit to the Commissioner a return [in the manner and form and containing the information as may be prescribed by the Commissioner]. (2) A resident who pays to the Commissioner any amount in terms of section 47E, must together with that payment submit to the Commissioner a return [in the manner and form and containing the information as may be prescribed by the Commissioner].”.
		Amendment of section 47G
		48. Section 47G of the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subsection (1) for the words following paragraph (b) of the following words: “is personally liable for payment of that amount of tax [, which may be recovered from that resident in terms of this Act as if it is a tax due by that resident] in accordance with Part A of Chapter 10 of the Tax Administration Act.”; and (b) by the deletion of subsection (2).
		Repeal of sections 47H and 47I
		49. Sections 47H and 47I of the Income Tax Act, 1962, are hereby repealed.
		Amendment of section 60
		50. Section 60 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Donations tax shall be paid to the Commissioner [within three months]by the end of the month following the month during which a donation takes effect or such longer period as the Commissioner may allow from the date upon which the donation in question takes effect.”; and (b) by the substitution for subsection (4) of the following subsection: (4) The payment of the tax in terms of subsection (1) shall be accompanied by a return [in such form as may be prescribed by the Commissioner].”.
		Amendment of section 61
		51. Section 61 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for paragraph (a) of the following paragraph: (a) any reference in [subsection (1) or (2) of section seventy-four, paragraph (c) or (d) of subsection (1) of section seventy-five or] paragraph (a) or (e) of the definition of representative taxpayer’ in section [one] 1 to the income of any person or to the gross income received by or accrued to or in favour of any person shall be deemed to include a reference to property disposed of by any person under a donation or to the value of such property, as the context may require;”; and (b) by the deletion of paragraphs (b), (c), (e), (f) and (h).
		Amendment of section 62
		52. Section 62 of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (4) of the following subsection: “(4) If the Commissioner is of the opinion that the amount shown in any return as the fair market value of any property is less than the fair market value of that property, he or she may fix the fair market value of that property, and the value so fixed is[, subject to the provisions of section 63,] deemed for the purposes of this Part to be the fair market value of such property.”.
		Repeal of section 63
		53. Section 63 of the Income Tax Act, 1962, is hereby repealed.
		Amendment of section 64B
		54. Section 64B of the Income Tax Act, 1962, is hereby amended by the deletion of subsections (9) and (11).
		Amendment of section 64K
		55. Section 64K of the Income Tax Act, 1962, is hereby amended by the deletion of subsections (3), (5), (6), (7) and (8).
		Amendment of section 64L
		56. Section 64L of the Income Tax Act, 1962, is hereby amended by the substitution for the words preceding paragraph (a) of the following words: “ [If] Notwithstanding the provisions of Chapter 13 of the Tax Administration Act, if-”.
		Amendment of section 64M
		57. Section 64M of the Income Tax Act, 1962, is hereby amended by the substitution for the words preceding paragraph(a) of the following words: “ [If] Notwithstanding the provisions of Chapter 13 of the Tax Administration Act, if-”.
		Amendment of section 64R
		58. Section 64R of the Income Tax Act, 1962, is hereby amended by the deletion of subsections (3), (4) and (5).
		Repeal of section 65
		59. Section 65 of the Income Tax Act, 1962, is hereby repealed.
		Amendment of section 66
		60. Section 66 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for the heading of the following heading: “Notice by Commissioner requiring returns for assessment of [taxes] normal tax under this Act [and manner of furnishing re turns and interim returns]”; (b) by the substitution for subsection (1) of the following subsection: “(1) The Commissioner must annually give public notice [that all] of the persons who [are personally or in a representative capacity liable to taxation under this Act or who] are required by the Commissioner to furnish returns for the assessment of normal tax[, must furnish returns]within the period prescribed in that notice[, or such longer period as the Commissioner may allow, for the purposes of assessments in respect of the years of assessment specified in that notice].”; (c) by the deletion of subsections (1A), (2), (3) and (5); (d) by the substitution for subsection (5A) of the following subsection: “(5A) Any person who is not in terms of this section required to furnish a return in respect of any year of assessment may for the purpose of having [his]that person’s liability for [taxation]normal tax determined on assessment furnish such a return within three years after the end of such year of assessment.”; (e) by the deletion of subsections (6), (7), (7A), (7B), (7C), (7D), (7E), (8), (9), (10) and (11); (f) by the substitution in subsection (13) for the words preceding paragraph (a) of the following words: “(13) The return [of income] for normal tax to be made by any person in respect of any year of assessment shall be a [full and true] return-”; (g) by the deletion in the proviso to subsection (13)(a) of the word “or” at the end of paragraph (b)(ii); (h) by the addition to the proviso to subsection (13)(a) of the following paragraph: “ (c) a person ceases to be a resident, a return shall be made for the period commencing on the first day of that year of assessment and ending on the day preceding the date that the person ceases to be a resident; or”; (i) by the addition of the following proviso to subsection (13)(b): “: Provided that where a company ceases to be a resident, a return shall be made for the period commencing on the first day of that financial year and ending on the day preceding the date that the company ceases to be a resident”. (j) by the substitution for subsection (13B) of the following subsection: “(13B) For the purposes of subsections [(13),] (13A)[,] and (13C) [and (14)], the word ‘income’ must be construed as including any aggregate capital gain or aggregate capital loss.”; and (k) by the deletion of subsections (14) and (15).
		Amendment of section 67
		61. Section 67 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Every person who at any time becomes liable for any normal tax or who becomes liable to submit any return contemplated in section 66 must[, within 60 days after so becoming a taxpayer,] apply to the Commissioner to be registered as a taxpayer in accordance with Chapter 3 of the Tax Administration Act.”; and (b) by the deletion of subsections (1A) and (2).
		Repeal of sections 67A, 69, 70, 70A, 70B and 71
		62. Sections 67A, 69, 70, 70A, 70B and 71 of the Income Tax Act, 1962, are hereby repealed.
		Amendment of section 72A
		63. Section 72A of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (1) of the following subsection: “(1) Every resident who on the last day of the foreign tax year of a controlled foreign company or immediately before a foreign company ceases to be a controlled foreign company directly or indirectly, together with any connected person in relation to that resident, holds at least 10 per cent of the participation rights in any controlled foreign company (otherwise than indirectly through a company which is a resident), must submit to the Commissioner [such] a return [as may be prescribed by the Commissioner].”.
		Repeal of sections 73 to 80
		64. Sections 73, 73A, 73B, 73C, 74, 74A, 74B, 74C, 74D, 75, 75A, 75B, 76, 76B, 76C, 76D, 76E, 76F, 76G, 76H. 76I, 76J, 76K, 76L, 76M, 76N, 76O, 76P, 76Q, 76R, 76S, 77, 78, 79, 79A, 79B and 80 of the Income Tax Act, 1962, are hereby repealed.
		Amendment of section 80B
		65. Section 80B of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (2) of the following subsection: “(2) Subject to the time limits imposed by [section 79, 79A(2)(a) and 81(2)(b)]sections 99, 100 and 104(5)(b) of the Tax Administration Act, the Commissioner must make compensating adjustments that he or she is satisfied are necessary and appropriate to ensure the consistent treatment of all parties to the impermissible avoidance arrangement.”.
		Repeal of sections 80K and 80M to 89sept
		66. Sections 80K, 80M, 80N, 80O, 80P, 80Q, 80R, 80S, 80T, 81, 82, 83, 83A, 84, 85, 86A, 87, 88, 88A, 88B, 88C, 88D, 88E, 88F, 88G, 88H, 89, 89bis, 89ter, 89quat, 89quin, 89sex and 89sept of the Income Tax Act, 1962, are hereby repealed.
		Amendment of section 90
		67. Section 90 of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (1) for the words preceding the proviso of the following words: “Subject to the provisions of this Act and the Tax Administration Act, any normal tax [(other than donations tax) and any interest payable in terms of section 89(2) or 89quat,shall be] is payable[- (a) by any representative taxpayer, liable to assessment or for the payment of such tax or interest under this Act or under any previous Income Tax Act; (c) in respect of any other income and in all other cases,] by the person by whom [the]any taxable income is received or to whom or in whose favour it accrues or who is legally entitled to the receipt thereof”.
		Amendment of section 91
		68. Section 91 of the Income Tax Act, 1962, is hereby amended- (a) by the deletion of subsections (1) and (2); and (b) by the substitution for subsection (5) of the following subsection: “(5) So much of any interest payable in terms of [section eighty-nine] Chapter 12 of the Tax Administration Act as relates to such portion of any tax as is in terms of subsection (4) recoverable from the assets referred to in that subsection may also be recovered from such assets.”.
		Repeal of sections 91A to 101
		69. Sections 91A, 92, 93, 94, 95, 96, 97, 98, 99, 100 and 101 of the Income Tax Act, 1962, are hereby repealed.
		Amendment of section 102
		70. Section 102 of the Income Tax Act, 1962, is hereby amended- (a) by the deletion of subsection (1); (b) by the substitution for subsection (1A) of the following subsection: “(1A) The Commissioner may refuse to authorise a refund under [subsection (1)] section 190 of the Tax Administration Act, if [that person]– (a) that person has failed to furnish a return [for any year of assessment] as required [by] in terms of this Act, until that person has furnished such re turn as required; or (b) [has failed to furnish the Commissioner in writing with particulars of that person’s banking account or account with a similar institution to enable the Commissioner to transfer a refund, if any, to that account] the refund is claimed by that person after a period of three years after the end of the year of assessment, in the case where that person was not required by any provision of this Act to furnish a return of income for that year of assessment and did not render such a return during the period of three years since the end of that year of assessment.”; and (c) by the deletion of subsections (2), (3) and (4).
		Repeal of section 102A
		71. Section 102A of the Income Tax Act, 1962, is hereby repealed.
		Amendment of section 103
		72. Section 103 of the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subsection (4) of the following subsection: “(4) [Any decision of the Commissioner under subsection (2) shall be subject to objection and appeal, and whenever] If in any objection and appeal proceedings relating [thereto]to a decision under subsection (2) it is proved that the agreement or change in shareholding or members’ interests or trustees or beneficiaries of the trust in question would result in the avoidance or the postponement of liability for payment of any tax, duty or levy imposed by this Act or any previous Income Tax Act or any other law administered by the Commissioner, or in the reduction of the amount thereof, it shall be presumed, until the contrary is proved in the case of any such agreement or change in shareholding or members’ interests or trustees or beneficiaries of such trust, that it has been entered into or effected solely or mainly for the purpose of utilising the assessed loss, balance of assessed loss, capital loss or assessed capital loss in question in order to avoid or postpone such liability or to reduce the amount thereof.”; and (b) by the deletion of subsection (6).
		Repeal of sections 104, 105, 105A, 106, 107A and 110
		73. Sections 104, 105, 105A, 106, 107A and 110 of the Income Tax Act, 1962, are hereby repealed.
		Amendment of paragraph 13 of First Schedule
		74. Paragraph 13 of the First Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subparagraph (3) of the following subparagraph: “(3) Every farmer who desires to claim a deduction in terms of subparagraph (1), shall [with his return of income] for the year of assessment in which he or she sold livestock on account of conditions of drought or stock disease or by reason of his or herparticipation in a livestock reduction scheme organized by the Government[, or within such period as the Commissioner may allow,] notify the Commissioner accordingly and [furnish] obtain and retain full particulars in regard to the livestock so sold.”.
		Amendment of paragraph 19 of First Schedule
		75. Paragraph 19 of the First Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subparagraph (3) of the following subparagraph: “(3) Where the taxpayer’s assessment for a relevant period has in terms of section [81(5) of this Act] 100 of the Tax Administration Act, become final and conclusive, the Commissioner shall not, merely by reason of the fact that the amount determined under subparagraph (2)(a), as the taxpayer’s annual average taxable income from farming in relation to such period is incorrect, be required to make a further assessment upon the taxpayer for such period in terms of section [79 of this Act] 99 of that Act or to authorize a refund under section [102 of this Act] 190 of that Act of any tax overpaid in respect of such period, unless it appears that such annual average taxable income from farming should be increased or reduced by at least six hundred rand.”.
		Amendment of paragraph 20 of First Schedule
		76. Paragraph 20 of the First Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subparagraph (1) for the words preceding item (a) of the following words: “If [any] a taxpayer (other than a company) who derives income from farming operations [submits an application to the Commissioner] makes an election as provided in subparagraph (6) and if so required proves to the satisfaction of the Commissioner-”; (b) by the substitution in subparagraph (6) for item (a) of the following item: “(a) Any taxpayer (other than a company) may[, at his option, make written application to the Commissioner]elect for the normal tax payable by [him] the taxpayer to be determined under this paragraph.”; and (c) by the substitution in subparagraph (6)(b) for the words preceding subitem (i) of the following words: “ [Any] For purposes of such [application shall be submitted to the Commissioner and shall be accompanied by] election the following records must be obtained and retained[-]:”.
		Amendment of paragraph 1 of Fourth Schedule
		77. Paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution in the definition of “representative employer” for item (b) of the following item: “(b) in the case of any [divisional council, municipal council, village management board or like authority] municipality or any bodycorporate or unincorporated (other than a company or a partnership), any manager, secretary, officer or other person responsible for paying remuneration on behalf of such [council, board, authority]municipality or body;”; and (b) by the substitution in the definition of “representative employer” for the words following paragraph (d) of the following words: “who [is a resident] resides in the Republic, but nothing in this definition shall be construed as relieving any person from any liability, responsibility or duty imposed upon him or her by this Schedule; and”.
		Amendment of paragraph 2 of Fourth Schedule
		78. Paragraph 2 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the insertion in subparagraph (4) of the following item after item (c): ………. [Para 78 of Schedule 1 deleted by section 92 of Act 21 of 2012 effective on 1 October 2012]
		Amendment of paragraph 5 of Fourth Schedule
		79. Paragraph 5 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subparagraph (1) of the following subparagraph: “(1) Subject to the provisions of subparagraph (6) [any], if an employer [who fails to deduct or withhold the full amount of employees’ tax as provided in paragraph 2 shall be] is personally liable for the payment [to the Commissioner of the amount] of employees’ tax under Chapter 10 of the Tax Administration Act, [which he or she fails to deduct or withhold, and] the employer shall [, subject to the provisions of sub- paragraph (2),] pay that amount to the Commissioner not later than the date on which payment should have been made if the employees’ tax had in fact been deducted or withheld in terms of paragraph 2.”.
		Amendment of paragraph 6 of Fourth Schedule
		80. Paragraph 6 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subparagraph (1) of the following subparagraph: “(1) If an employer fails to pay any amount of employees’ tax for which he or heris liable within the period allowable for payment thereof in terms of paragraph 2 [he shall, in addition to any other penalty or charge for which he may be liable under this Act, pay] SARS must in accordance with Chapter 15 of the Tax Administration Act, impose a penalty equal to ten per cent[.] of such amount.”; and (b) by the deletion of subparagraphs (2), (2A), (2B), (3) and (4).
		Repeal of paragraph 8 of Fourth Schedule
		81. The Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the repeal of paragraph 8.
		Amendment of paragraph 11B of Fourth Schedule
		82. Paragraph 11B of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the deletion of subparagraph (4A).
		Amendment of paragraph 11C of Fourth Schedule
		83. Paragraph 11C of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subparagraph (2) of the following subparagraph: “(2) Subject to subparagraph (6), every private company shall on a monthly basis, in respect of every director of that company, pay to the Commissioner an amount determined in accordance with subparagraph (3), which shall for the purposes of [sections 79, 89bis, 89ter, 89quat,] section 90 [, 102 and 102A] of the Act, [and] paragraphs 1, 4, 6, 11[,12],13 and 14 and Parts III and IV of this Schedule[,] and Chapters 8, 12 and 13 of the Tax Administration Act, be deemed to be an amount of employees’ tax which was required to be deducted or withheld by the company as an employer in terms of paragraph 2 of this Schedule.”.
		Repeal of paragraph 12 of Fourth Schedule
		84. The Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the repeal of paragraph 12.
		Amendment of paragraph 14 of Fourth Schedule
		85. Paragraph 14 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subparagraph (1) for the words preceding item (a) of the following words: “[Every] In addition to the records required in accordance with Part A of Chapter 4 of the Tax Administration Act, every employer shall in respect of each employee maintain a record showing-”; (b) by the substitution for subparagraph (2) of the following subparagraph: “(2) Every employer shall when making any payment of employees’ tax submit to the Commissioner [such declaration containing such information as the Commissioner may prescribe] a return.”; (c) by the substitution in subparagraph (3) for the words following item (b) of the following words: “or within such longer time as the Commissioner may approve, render to the Commissioner [such] a return [as the Commissioner may prescribe].”; (d) by the deletion of subparagraph (4); and (e) by the substitution for subparagraph (6) of the following subparagraph: “(6) If an employer fails to render to the Commissioner a return referred to in subparagraph (3) within the period prescribed in that subparagraph, the Commissioner may impose under Chapter 15 of the Tax Administration Act on that employer [shall be required to pay] a percentage based penalty [equal to] for each month that the employer fails to submit a complete return which in total may not exceed 10 per cent of the total amount of employees’ tax deducted or withheld or which should have been deducted or withheld by the employerfrom the remuneration of employees for the period [relating to the return required in terms of] described in that subparagraph [: Provided that the Commissioner may remit that penalty or portion thereof if he or she is satisfied that the circumstances warrant it].”.
		Amendment of paragraph 15 of Fourth Schedule
		86. Paragraph 15 of the Fourth Schedule to the Income Tax Act,1962, is hereby amended- (a) by the substitution for subparagraph (1) of the following subparagraph: “(1) Every person who is an employer shall apply to the Commissioner [in such form as the Commissioner may prescribe] in accordance with Chapter 3 of the Tax Administration Act for registration [as an employer within 14 days after becoming an employer, or within such further period as the Commissioner may approve]: Provided that where no one of such employer’s employees is liable for normal tax, the provisions of this paragraph shall not apply to such employer.”; (b) by the deletion of subparagraph (2); (c) by the substitution for subparagraph (3) of the following subparagraph: “(3) Every person who [has applied or is deemed to have applied for registration under subparagraph (1)] is registered as an employer shall within [fourteen] 14 days after [changing his address or] ceasing to be an employer, notify the Commissioner in writing of [his new address or of] the fact of [his] the employer having ceased to be an employer[, as the case may be].”; and (d) by the deletion of subparagraph (4).
		Repeal of paragraph 16 of Fourth Schedule
		87. Paragraph 16 of the Fourth Schedule to the Income Tax Act, 1962, is hereby repealed.
		Amendment of paragraph 17 of Fourth Schedule
		88. Paragraph 17 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subparagraph (5) of the following subparagraph: “(5) The Commissioner may from time to time, having regard to the rates of normal tax as fixed by Parliament or foreshadowed by the Minister in his or her budget statement or as varied by the Minister under section 5(3) of this Act, to the rebates applicable in terms of section 6(2) and (3)(a) and section 6quat of this Act and to any other factors having a bearing upon the probable liability of taxpayers for normal tax, prescribe tables for optional use by provisional taxpayers falling within any category specified by the Commissioner, or by provisional taxpayers generally, for the purpose of estimating the liability of such taxpayers for normal tax, and the Commissioner may prescribe the manner in which such tables shall be applied together with the period for which such tables shall remain in force.”; (b) by the deletion of subparagraph (6); and (c) by the substitution for subparagraph (8) of the following subparagraph: “(8) Every person who is a provisional taxpayer shall [within 30 days after the date upon which he becomes a provisional taxpayer,] apply to the Commissioner for registration as a provisional taxpayer in accordance with Chapter 3 of the Tax Administration Act.”.
		Amendment of paragraph 18 of Fourth Schedule
		89. Paragraph 18 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the substitution in subparagraph (1)(d) for the words preceding subitem (i) of the following words: “any natural person [(other than a director of a private company)] who on the last day of the year of assessment will be [over the age of] 65 years or older, if the Commissioner is satisfied that such person’s taxable income for that year-”.
		Amendment of paragraph 19 of Fourth Schedule
		90. Paragraph 19 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subparagraph (1) for item (a) of the following item: “(a) Every provisional taxpayer (other than a company) [or a person contemplated in paragraph 18)] shall, during every period within which provisional tax is or may be payable by [him] that provisional taxpayer as provided in this Part, [or any extension of such period granted in terms of paragraph 25(2),] submit to the Commissioner [, in such form as the Commissioner may prescribe,](should the Commissioner so require) a return of an estimate of the total taxable income which will be derived by the taxpayer in respect of the year of assessment in respect of which provisional tax is or may be payable by [him] the taxpayer.”; (b) by the substitution in subparagraph (1) for item (b) of the following item: “(b) Every company which is a provisional taxpayer shall, during every period within which provisional tax is or may be payable by it as provided in this Part [or any extension of such period granted in terms of paragraph 25(2),] submit to the Commissioner [, in such form as the Commissioner may prescribe,] (should the Commissioner so require) a return ofan estimate of the total taxable income which will be derived by the company in respect of the year of assessment in respect of which provisional tax is or may be payable by the company.”; (c) by the substitution in subparagraph (1) for item (c) of the following item: “(c) The amount of any estimate so submitted by a provisional tax-payer (other than a company) during the period referred to in paragraph 21(1)(a) [or any extension of such period granted in terms of paragraph 25(2)],or by a company (as a provisional taxpayer) during the period referred to in paragraph 23(a) [or any extension of such period granted in terms of paragraph 25(2)], shall, unless the Commissioner, having regard to the circumstances of the case, agrees to accept an estimate of a lower amount, not be less than the basic amount applicable to the estimate in question, as contemplated in item (d).”; (d) by the substitution in subparagraph (1) for subsubitem (bb) of item (d)(i) of the following subsubitem: “(bb) [the taxable portion of any lump sum] any amount contemplated in [section 7A(4A) and] paragraph (d) of the definition of ‘gross income’ in section 1; and”; (e) by the substitution in subparagraph (1) for the proviso to item (d) of the following proviso: “Provided that, if an estimate under item (a) or (b) must be made– (a) more than 18 months; and (b) in respect of a period that ends more than one year, after the end of the latest preceding year of assessment in relation to such estimate, the basic amount determined in terms of subitem (i) and (ii) shall be increased by an amount equal to eight per cent per annum of that amount, from the end of such year to the end of the year of assessment in respect of which the estimate is made.”; (f) by the substitution in subparagraph (1) for subitem (ii) of item (e) of the following subitem: “(ii) in respect of which a notice of assessment relevant to the estimate has been issued by the Commissioner not less than [60]14 days before the date on which the estimate is submitted to the Commissioner: Provided that where the Commissioner has in respect of any estimate required to be made by a provisional taxpayer issued to the taxpayer a return for the payment of provisional tax upon which the Commissioner has indicated the taxpayer’s taxable income for the latest preceding year of assessment, in respect of which a notice of assessment was issued prior to the issue of such return, such [taxable income] year of assessment shall at the option of the taxpayer be deemed to be [the basic amount applicable to such estimate]that latest preceding year of assessment.”; (g) by the substitution for subparagraph (2) of the following subparagraph: (2) If any provisional taxpayer fails to submit any estimate as required by subparagraph (1), the Commissioner may estimate the taxable income which is required to be estimated [, and such estimate shall be final and conclusive].”; and (h) by the substitution for subparagraph (3) of the following subparagraph: “(3) The Commissioner may call upon any provisional taxpayer to justify any estimate made by him or her in terms of subparagraph (1), or to furnish particulars of his or her income and expenditure or any other particulars that may be required, and, if the Commissioner is dissatisfied with the said estimate, he or she may increase the amount thereof to such amount as he or she considers reasonable [, and the estimate as increased shall be final and conclusive].”.
		Amendment of paragraph 20 of Fourth Schedule
		91. Paragraph 20 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for the heading of the following heading: “ [ADDITIONAL TAX] PENALTY IN THE EVENT OF TAXABLE INCOME BEING UN DERESTIMATED “; (b) by the substitution in subparagraph (1) for items (a) and (b) of the following items: “(a) more than R1 million and such estimate is less than 80 per cent of the amount of the actual taxable income the Commissioner may, if he or she is not satisfied that the amount of such estimate was seriously calculated with due regard to the factors having a bearing thereon or was not deliberately or negligently understated, subject to the provisions of subparagraph (3), impose, in addition to the normal tax chargeable in respect of the taxpayer’s taxable income for such year of assessment, a [an amount by way of additional tax] penalty [up] equal to 20 per cent of the difference between the amount of normal tax as calculated in respect of such estimate and the amount of normal tax calculated, at the rates applicable in respect of such year of assessment, in respect of a taxable income equal to 80 per cent of such actual taxable income; and (b) in any other case, less than 90 per cent of the amount of such actual taxable income and is also less than the basic amount applicable to the estimate in question, as contemplated in paragraph 19(1)(d), the taxpayer shall, subject to the provisions of subparagraphs (2) and (3), be liable to pay to the Commissioner, in addition to the normal tax chargeable in respect of his or her taxable income for such year of assessment, a [an amount by way of additional tax] penalty equal to 20 per cent of the difference between the amount of normal tax as calculated in respect of such estimate and the lesser of the following amounts, namely- (i) the amount of normal tax calculated, at the rates applicable in respect of such year of assessment, in respect of a taxable income equal to 90 per cent of such actual taxable income; and (ii) the amount of normal tax calculated in respect of a taxable income equal to such basic amount, at the rates applicable in respect of such year of assessment.”; (c) by the substitution for subparagraph (2) of the following subparagraph: “(2) Where the Commissioner is satisfied that the amount of any estimate referred to in subparagraph (1)(b) was seriously calculated with due regard to the factors having a bearing thereon and was not deliberately or negligently understated, or if the Commissioner is partly so satisfied, the Commissioner may in his or her discretion remit the [additional tax] penalty or a part thereof.”; and (d) by the deletion of subparagraph (4).
		Amendment of paragraph 20A of Fourth Schedule
		92. Paragraph 20A of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for the heading of the following heading: “ [ADDITIONAL TAX] PENALTY IN THE EVENT OF FAILURE TO SUBMIT AN ESTIMATE OF TAXABLE INCOME TIMEOUSLY”; (b) by the substitution for subparagraph (1) of the following subparagraph: “(1) Subject to the provisions of subparagraphs (2) and (3), where any provisional taxpayer is liable for the payment of normal tax in respect of any amount of taxable income derived by that provisional taxpayer during any year of assessment and the estimate of his or her taxable income for that year required to be submitted by him or her under paragraph 19(1) during the period contemplated in paragraph 21(1)(b), 22(1) or 23(b),as the case may be, was not submitted by him or her on or before the last day of that year[or, if the period for the payment of provisional tax due by him or her in respect of such period has under paragraph 25(2) been extended to a date later than the end of such year, on or before such date,] the taxpayer shall, unless the Commissioner has estimated the said taxable income under paragraph 19(2) or has increased the amount thereof under paragraph 19(3), be required to pay to the Commissioner, in addition to the normal tax chargeable in respect of such taxable income, [an amount by way of additional tax] a penalty equal to 20 per cent of the amount by which the normal tax payable by him or her in respect of such taxable income exceeds the sum of any amounts of provisional tax paid by him or her in respect of such taxable income within any period allowed for the payment of such provisional tax under this Part [or within any extension of such period under paragraph 25(2)] and any amounts of employees’ tax deducted or withheld from his or her remuneration by his or her employer during such year.”; (c) by the substitution for subparagraph (2) of the following subparagraph: “(2) The Commissioner may, if he or she is satisfied that the provisional taxpayer’s failure to submit such an estimate timeously was not due to an intent to evade or postpone the payment of provisional tax or normal tax, remit the whole or any part of the [additional tax] penalty imposed under subparagraph (1).”; and (d) by the deletion of subparagraph (3).
		Amendment of paragraph 23A of Fourth Schedule
		93. Paragraph 23Aof the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subparagraph (1) of the following subparagraph: “(1) Any provisional taxpayer may for the purpose of avoiding or reducing his or her liability for any interest which may become payable by him or her in respect of any year of assessment under [section 89quat] Chapter 12 of the Tax Administration Act, elect to make an additional payment of provisional tax in respect of such year.”; and (b) by the deletion of subparagraph (2).
		Amendment of paragraph 25 of Fourth Schedule
		94. Paragraph 25 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subparagraph (1) of the following subparagraph: “(1) If after the end of any period within which provisional tax is payable in terms of this Schedule the Commissioner has under the provisions of subparagraph (3) of paragraph 19 increased the amount of any estimate of taxable income submitted by any provisional taxpayer during such period, any additional provisional tax payable as a result of the Commissioner having made such increase shall, notwithstanding the provisions of paragraphs 21 [, 22] and 23, be payable within such period as the Commissioner may determine.”; and (b) by the deletion of subparagraph (2).
		Amendment of paragraph 27 of Fourth Schedule
		95. Paragraph 27 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution for subparagraph (1) of the following subparagraph: “(1) If any provisional taxpayer fails to pay any amount of provisional tax for which he or she is liable within the period allowed for payment thereof in terms of paragraph 21 or 23, or paragraph 25(1), [or within such extended period as the Commissioner may allow in terms of paragraph 25(2), he or she must, in addition to any other penalty or charge incurred by him or her under this Act, pay to the Commissioner]the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty equal to ten per cent of the amount not paid.”; and (b) by the deletion of subparagraph (2).
		Insertion of paragraph 28A of Fourth Schedule
		96. The Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the insertion of the following paragraph after paragraph 28: “28A. Payments by way of employees’ tax and provisional tax must, for the purposes of this Act and subject to the provisions of paragraph 28, be regarded as having been made in respect of the taxpayer’s liability for tax whether or not the liability has been ascertained or determined at the date of any payment.”.
		Amendment of paragraph 30 of Fourth Schedule
		97. Paragraph 30 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the substitution in subsection (1) for the words preceding subparagraph (a) of the following words: “Any person who wilfully and without just cause-”; (b) by the deletion in subparagraph (1) of items (c), (d), (e) and (i); (c) by the substitution for item (j) in sub- paragraph (1) of the following item: “(j) [fails or neglects to apply to the Commissioner for registration as an employer as required by subparagraph (1) of] being a registered employer under paragraph 15(1), [or having so applied] fails or neglects to notify the Commissioner of [any change of his address or the fact of his] having ceased to be an employer as required by [sub-paragraph (3) of that paragraph]paragraph 15(3); or”; and (d) by the deletion of item (k) in subparagraph (1).
		Repeal of paragraphs 31 and 32 of Fourth Schedule
		98. Paragraphs 31 and 32 of the Fourth Schedule to the Income Tax Act, 1962, are hereby repealed.
		Amendment of paragraph 11 of Sixth Schedule
		99. Paragraph 11 of the Sixth Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the deletion of subparagraph (3); (b) by the substitution for subparagraph (6) of the following subparagraph: “(6) Where the estimate described in subparagraph 4(a) is less than 80 per cent of the taxable turnover for the year of assessment, [additional tax] a penalty equal to 20 per cent of the difference between the tax payable on 80 per cent of the taxable turnover for the year of assessment and the tax payable on that estimate must be charged.”; and (c) by the substitution for subparagraph (8) of the following subparagraph: “ (8) Where the Commissioner has issued an assessment in respect of the payment required in terms of subparagraph (4), a penalty must not be imposed in terms of subparagraph (6).”.
		Repeal of paragraph 12 of Sixth Schedule
		100. Paragraph 12 of the Sixth Schedule to the Income Tax Act, 1962, is hereby repealed.
		Amendment of paragraph 14 of Sixth Schedule
		101. Paragraph 14 of the Sixth Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for the words preceding subparagraph (a) of the following words: “ [A]Notwithstanding the provisions of Part A of Chapter 4 of the Tax Administration Act, aregistered micro business must only retain a record of-”.
		Repeal of paragraph 15 of Sixth Schedule
		102. Paragraph 15 of the Sixth Schedule to the Income Tax Act, 1962, is hereby repealed.
		Amendment of paragraph 12A of Seventh Schedule
		103. Paragraph 12A of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended by the deletion of sub-paragraph (4).
		Amendment of paragraph 17 of Seventh Schedule
		104. Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended- (a) by the deletion of the proviso in subparagraph (4); and (b) by the deletion of subparagraph (5).
		Amendment of paragraph 18 of Seventh Schedule
		105. Paragraph 18 of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subparagraph (1) of the following sub-paragraph: “(1) Every employer shall on the return referred to in paragraph 14 of the Fourth Schedule declare that all taxable benefits enjoyed by employees of such employer during the period in respect of which such return was furnished, are declared on the [employees]employees’ tax certificates delivered to such employees or on [the] any other return [to be furnished in terms of section 69] as may be required by the Commissioner.”.
		Repeal of paragraph 19 of Seventh Schedule
		106. Paragraph 19 of the Seventh Schedule to the Income Tax Act, 1962, is hereby repealed.
Act No. 89 of 1991	Value-Added Tax Act, 1991	Amendment of Act 89 of 1991
		107. The Value-Added Tax Act, 1991, is hereby amended by the substitution for the term officer’, where used in the context of a person who is engaged by the Commissioner in carrying out the provisions of that Act, of the term ‘SARS official’.
		Amendment of section 1
		108. Section 1 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the deletion of the definition of business day”; (b) by the substitution for the definition of Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (c) by the substitution for the definition of “prescribed rate” of the following definition: “ ‘prescribed rate’ means the rate contemplated in section 189(3) of the Tax Administration Act;”; (d) by the insertion after the definition of “tax” of the following definition: “ ‘Tax Administration Act’ means the Tax Administration Act, 2011;”; (e) by the deletion of the definition of tax period”; and (f) by the substitution for the definition of “VAT registration number” of the following definition: “ ‘VAT registration number’, in relation to any vendor, means the number allocated to that vendor by the Commissioner [for the pur poses of this Act] in terms of section 24 of the Tax Administration Act;”; (g) by the renumbering of section 1 to section 1(1); and (h) by the insertion after subsection (1) of the following subsection: “(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.”.
		Substitution of section 4
		109. The Value-Added Tax Act, 1991, is hereby amended by the substitution for section 4 of the following section: [Act to be administered by Commis sioner]Administration of Act 4. (1) The Commissioner [shall be] is responsible for carrying out the provisions of this Act. (2) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Amendment of section 5
		110. Section 5 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The powers conferred and the duties imposed upon the Commissioner by or in terms of the provisions of this Act or any amendment thereof may be exercised or performed by the Commissioner [personally],or by any[officer engaged in carrying out the said provisions under the control, direction or supervision of the Commissioner] SARS official.”; and (b) by the deletion of subsection (2).
		Repeal of section 6
		111. Section 6 of the Value-Added Tax Act, 1991, is hereby repealed.
		Amendment of section 13
		112. Section 13 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (5) for paragraph (a) of the following paragraph: “(a) for the collection (in such manner as the Commissioner may determine) by a SARS official, or the[- (i) any officer performing his or her duties under the control, direction or supervision of the Commissioner; or (ii)] Managing Director of the South African Post Office Limited on behalf of the Commissioner, of the tax payable in terms of this Act in respect of the importation of any goods into the Republic; and”.
		Amendment of section 14
		113. Section 14 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (1) for paragraph (a) of the following paragraph: “(a) furnish the Commissioner with a [declaration (in such form as the Commissioner may prescribe) containing such information as may be required]return; and”.
		Amendment of section 15
		114. Section 15 of the Value-Added Tax Act, 1991, is hereby amended by the substitution for subsection (8) of the following subsection: “(8) If, in relation to any particulars required to be furnished under subsection(4)[,]– (a) the amount referred to in subsection (6)(b) exceeds the amount referred to in subsection (6)(a); or (b) the amount referred to in subsection (7)(b) exceeds the amount referred to in subsection (7)(a), the amount of the excess shall be refundable to the vendor by the Commissioner in respect of the changeover period as provided in [section 44(1)] Chapter 13 of the Tax Administration Act, read with section 16(5).”.
		Amendment of section 16
		115. Section 16 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the proviso to subsection (2) of the following proviso: “Provided that where a tax invoice or debit note or credit note in relation to that supply has been provided in accordance with this Act, or a bill of entry or other document has been delivered in accordance with the Customs and Excise Act, as the case may be, the Commissioner may determine that no deduction for input tax in relation to that supply or importation shall be made unless that tax in voice or debit note or credit note or that bill of entry or other document is retained in accordance with the provisions of section 55[(3)] and Part A of Chapter 4 of the Tax Administration Act.”; and (b) by the substitution for subsection (5) of the following subsection: “(5) If, in relation to any tax period of any vendor, the aggregate of the amounts that may be deducted under subsection (3) from the sum referred to in that subsection, the amount (if any) refundable to the vendor under section 15(8), [the amount (if any) brought forward from the tax period preceding the first- mentioned tax period as provided in paragraph (ii) of the proviso to section 44(1) and the amount (if any) credited under section 44(4) to the vendor’s account during the first-mentioned tax period] and any other amount refundable under Chapter 13 of the Tax Administration Act, exceeds the said sum, the amount of the excess shall, subject to the provisions of this Act, be refundable to the vendor by the Commissioner as provided in [section 44(1)] Chapter 13 of the Tax Administration Act.”.
		Amendment of section 17
		116. Section 17 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the words preceding the proviso to subsection (1) of the following words: “Where goods or services are acquired or imported by a vendor partly for consumption, use or supply (hereinafter referred to as the intended use) in the course of making taxable supplies and partly for another intended use, the extent to which any tax which has become payable in respect of the supply to the vendor or the importation by the vendor, as the case may be, of such goods or services or in respect of such goods under section 7(3) or any amount determined in accordance with paragraph (b) or (c) of the definition of ‘input tax’ in section 1, is input tax, shall be an amount which bears to the full amount of such tax or amount, as the case may be, the same ratio (as determined by the Commissioner in accordance with a ruling as contemplated in Chapter 7 of the Tax Administration Act or section [41A or] 41B) as the intended use of such goods or services in the course of making taxable supplies bears to the total intended use of such goods or services”; and (b) by the substitution for paragraph (iii) in subsection (1) of the following paragraph: “(iii) where a method for determining the ratio referred to in this subsection has been approved by the Commissioner, that method may only be changed with effect from a future tax period, or from such other date as the Commissioner may consider equitable and such other date must fall- (aa) in the case of a vendor who is a taxpayer as defined in section 1 of the Income Tax Act, within the year of assessment as defined in that Act; or (bb) in the case of a vendor who is not a taxpayer as defined in section 1 of the Income Tax Act, within the period of twelve months ending on the last day of February, or if such vendor draws up annual financial statements in respect of a year ending other than on the last day of February, within that year, during which the application for the aforementioned method was made by the vendor.”.
		Amendment of section 23
		117. Section 23 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for subsection (2) of the following subsection: “(2) Every person who is not a resident of the Republic, and who in terms of subsection (1) or section 50A, becomes liable to be registered [shall not later than 21 days after becoming so liable apply to the Commissioner for registration in such form as the Commissioner may direct and provide the Commissioner with such further particulars and any documentation as the Commissioner may require in such form for the purpose of registering that person: Provided that where- (i) a person who applies for registration under this subsection has not provided all particulars and documentation as required by the Commissioner that person shall be deemed not to have applied for registration until he has provided all such particulars and documentation to the Commissioner; (ii) such person is not a resident of the Republic, such person] in accordance with Chapter 3 of the Tax Administration Act, shall be deemed not to have applied for registration, in addition to section 22(4) of the Tax Administration Act, until [he]such person has- [(aa)](a) appointed a representative vendor as contemplated in section [48(1)] 46 in the Republic and furnished the Commissioner with the particulars of such representative vendor; [(bb)](b) opened a banking account with any bank, mutual bank or other similar institution, registered in terms of the Banks Act, 1990 (Act No. 94 of 1990), for the purposes of his or her enterprise carried on in the Republic and furnished the Commissioner with the particulars of such banking account.”; (b) by the substitution for the words following subparagraph (d) of sub-section (3) of the following words: “may apply to the Commissioner for registration [in such form as the Commissioner may direct and provide the Commissioner with such further particulars and any documentation as the Commissioner may require in such form for the purpose of registering that person].”; and (c) by the substitution in subsection (4) for paragraphs (a) and (b) of the following paragraphs: “(a) applied for registration in accordance with Chapter 3 of the Tax Administration Act or subsection (2) or (3) and the Commissioner is satisfied that that person is eligible to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from such date as the Commissioner may determine; or (b) not applied for registration in terms of [subsection (2)] Chapter 3 of the Tax Administration Act and the Commissioner is satisfied that that person is liable to be registered in terms of this Act, that person shall be a vendor for the purposes of this Act with effect from the date on which that person first became liable to be registered in terms of this Act: Provided that the Commissioner may, having regard to the circumstances of the case, determine that person to be a vendor from such later date as the Commissioner may consider equitable”.
		Amendment of section 25
		118. Section 25 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the words preceding paragraph (a) of the following words: “[Subject to this Act] In addition to any requirement under the Tax Administration Act, every vendor shall within 21 days [and in such form as the Commissioner may prescribe] notify the Commissioner in writing of-”; (b) by the substitution for paragraph (a) of the following paragraph: “(a) any change in the [name, address,] constitution or nature of the principal enter prise or enterprises of that vendor;”; (c) by the deletion of paragraph (f); (d) by the addition after paragraph (g) of the following paragraph: “ (h) any changes in the majority ownership of any company”; and (e) by the deletion of the proviso.
		Substitution of section 26
		119. The Value-Added Tax Act, 1991, is hereby amended by the substitution for section 26 of the following section: “Liabilities not affected by person ceasing to be vendor 26. The obligations and liabilities under this Act or the Tax Administration Act of any person in respect of anything done, or omitted to be done, by that person while that person is a vendor shall not be affected by the fact that that person ceases to be a vendor, or by the fact that, being registered as a vendor, the Commissioner cancels that person’s registration as a vendor.”.
		Amendment of section 27
		120. Section 27 of the Value-Added Tax Act, 1991, is hereby amended by the substitution for subsection (6) of the following subsection: “(6) The tax periods applicable under this Act to any vendor shall be the tax periods applicable to the Category within which the vendor falls as contemplated in this section: Provided that- (i) the first such period shall commence on the commencement date or, where any person becomes a vendor on a later date, such later date; (ii) any tax period ending on the last day of a month, as applicable in respect of the relevant Category, may, instead of ending on such last day, end on a fixed day approved by the Commissioner, which day shall fall within 10 days before or after such last day: Provided that the future tax period so approved by the Commissioner must be used by the vendor for a minimum period of 12 months commencing from the tax period the change is made; (iii) the first day of any tax period of the vendor subsequent to the vendor’s first tax period shall be the first day following– (a) the last day of the vendor’s preceding tax period; or (b) the fixed day as approved by the Commissioner in terms of paragraph (ii).”.
		Amendment of section 28
		121. Section 28 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the deletion in subsection (1) of paragraph (i) of the proviso; (b) by the substitution in subsection (1) for paragraph (iii) of the proviso of the following paragraph: “(iii) a vendor registered with the Commissioner to submit returns [and payments] electronically [(other than by means of a debit order), must furnish the return] is deemed to have made payment within the period contemplated in subsection (1) [and make] if the vendor makes full payment of the amount of tax within the period ending on the last business day of the month during which that twenty- fifth day falls; (c) by the deletion in subsection (1) of paragraphs (iv) and (v) of the proviso; and (d) by the deletion of subsections (3), (4), (5), (6), (7), (8) and (9).
		Amendment of section 29
		122. Section 29 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in paragraph (a) for the words preceding subparagraph (i) of the following words: “furnish the Commissioner with a return [(in such form as the Commissioner may prescribe)]reflecting-”.
		Repeal of section 30
		123. Section 30 of the Value-Added Tax Act, 1991, is hereby repealed.
		Amendment of section 31
		124. Section 31 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) [Where]The Commissioner may make an assessment of the amount of tax payable by– [(a) any person fails to furnish any return as required by section 28, 29 or 30 or fails to furnish any declaration as required by section 14; or (b) the Commissioner is not satisfied with any return or declaration which any person is required to furnish under a section referred to in paragraph (a);or (c) the Commissioner has reason to believe that any person has become liable for the payment of any amount of tax but has not paid such amount; or] (d) any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or (e) any vendor that supplies goods or services and such supply is not a taxable supply or such supply is a taxable supply in respect of which tax is chargeable at a rate of zero per cent, and in either case that vendor represents that tax is charged on such supply at a rate in excess of zero per cent; (f) any person who holds himself out as a person entitled to a refund or who produces, furnishes, authorises, or makes use of any tax invoice or document or debit note and has obtained any undue tax benefit or refund under the provisions of an export incentive scheme referred to in paragraph (d) of the definition of “exported” in section 1, to which such person is not en-titled[, the Commissioner may, notwithstanding the provisions of section 32 (5) of this Act and section 83 (18) and 83A (12) of the Income Tax Act, make an assessment of the amount of tax payable by the person liable for the payment of such amount of tax, and the amount of tax so assessed shall be paid by the person concerned to the Commissioner].”; (b) by the deletion in subsection (2) of paragraph (a); (c) by the deletion of subsection (3); (d) by the substitution for the words that precede paragraph (a) in subsection (4) of the following words: “The Commissioner [shall give the person concerned a written notice of such assessment, stating the amount upon which tax is payable, the amount of tax payable, the amount of any additional tax payable in terms of section 60 and the tax period (if any) in relation to which the assessment is made] must give a notice of assessment, and-”; and (e) by the deletion of subsections (5) and (5A).
		Repeal of sections 31A and 31B
		125. Sections 31A and 31B of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 32
		126. Section 32 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the heading of the following heading: “Objections to certain decisions [or assessments]”; (b) by the substitution for subsection (1) of the following subsection: “(1) [Any person who is dissatisfied with-]The following decisions of the Commissioner are subject to objection and appeal: (a) any decision given in writing by the Commissioner- (i) in terms of section 23(7) notifying that person of the Commissioner’s refusal to register that person in terms of this Act; [or] (ii) in terms of section 24(6) or (7) notifying that person of the Commissioner’s decision to cancel any registration of that person in terms of this Act or of the Com missioner’s refusal to cancel such registration; or [(iii) in terms of section 44(8) of the Commissioner’s refusal to make a refund; or] (iv) refusing to approve a method for determining the ratio contemplated in section 17(1); or [(v) in terms of section 43(5) and (6) notifying a member, shareholder or trustee of a vendor that he is required to provide surety in respect of the vendor’s liability for tax from time to time; or (vi) refusing to remit, in whole or in part, any interest or penalty in terms of section 39(7); or (b) any assessment made upon him under the provisions of section 31, 60 or 61; or] (c) any [direction or supplementary direction] decision made by the Commissioner and served on that person in terms of section 50A(3) or (4)[, may lodge an objection thereto with the Commissioner].”; and (c) by the deletion of subsections (2), (2A), (3), (4) and (5).
		Repeal of sections 33 to 37
		127. Sections 33,33A, 34,35,36 and 37 of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 39
		128. Section 39 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the heading of the following heading: “Penalty [and interest] for failure to pay tax when due”; (b) by the substitution for subsection (1) of the following subsection: “(1)[(a)] If any person who is liable for the payment of tax and is required to make such payment [in the manner prescribed in] in accordance with the provisions of section 14, 28(1) or 29, fails to pay any amount of such tax within the period for the payment of such tax specified in the said [provision he shall] provisions, the Commissioner must, in [addition to such amount of tax, pay] accordance with Chapter 15 of the Tax Administration Act, impose[- (i) ]a penalty equal to 10 per cent of the said amount of tax[; and (ii) where payment of the said amount of tax is made on or after the first day of the month following the month during which the period al lowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said first day. (b) Where any amount of tax has in relation to any tax period of any vendor been refunded to the vendor in terms of the provisions of section 44(1), read with section 16(5), or has in relation to that period been set off against unpaid tax in terms of the provisions of section 44(6), and such amount was in whole or in part not properly refundable to the vendor under section 16(5), so much of such amount as was not properly so refundable shall for the purposes of paragraph (a)(i) be deemed to an amount of tax required to be paid by the vendor within the said period and for the purposes of paragraph (a)(ii), an amount of tax required to be paid by the vendor during the period in which the refund was made].”; (c) by the deletion of subsection (2); (d) by the substitution for subsection (4) of the following subsection: “(4) Where any importer of goods which are required to be entered under the Customs and Excise Act, fails to pay any amount of tax payable in respect of the importation of the goods on the date on which the goods are entered under the said Act for home consumption in the Republic or the date on which customs duty is payable in terms of the said Act in respect of the importation or, if such duty is not payable, the date on which it would be so payable if it had been payable, whichever date is later, the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that importer [shall, in addition to such amount of tax pay- (a)] a penalty equal to 10 per cent of the said amount of tax[; and (b) where payment of the said amount of tax is made on or after the first day of the month following the month during which the period allowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said first day].”; (e) by the substitution for subsection (5) of the following subsection: “(5) Where any person who is liable for the payment of tax fails to pay any amount of such tax on the date on which in terms of the Customs and Excise Act, liability arises for the payment of the excise duty or environmental levy referred to in section 7(3)(a), the Commissioner must, in accordance with Chapter 15 of the Tax Administration Act, impose on that person [shall, in addition to such amount of tax, pay- (a)] a penalty equal to 10 per cent of the said amount of tax[; and (b) where payment of the said amount of tax is made on or after the first day of the month following the month during which the period al lowed for payment of the tax ended, interest on that amount of tax, calculated at the prescribed rate (but subject to the provisions of section 45A) for each month or part of a month in the period reckoned from the said first day].”; and (f) by the deletion of subsections (6), (6A), (7) and (8).
		Repeal of section 40
		129. Section 40 of the Value-Added Tax Act, 1991, is hereby repealed.
		Repeal of section 41A
		130. Section 41A of the Value-Added Tax Act, 1991, is hereby repealed.
		Amendment of section 41B
		131. Section 41B of the Value-Added Tax Act, 1991, is hereby amended by the substitution for subsection (1) of the following subsection: “(1) The Commissioner may issue a VAT class ruling or a VAT ruling and in applying the provisions [relating to Part IA of Chapter III of the Income Tax Act,] of Chapter 7 of the Tax Administration Act, a VAT class ruling or a VAT ruling must be dealt with as if it were a binding class ruling or a binding private ruling, respectively: Provided that- (i) the provisions of [subsections (2)(k), (2)(l) and (5) of section 76E and section 76F of the Income Tax Act]section 79(4)(f) and (k) and (6) of the Tax Administration Act shall not apply to any VAT class ruling or VAT ruling; (ii) an application for a VAT class ruling or a VAT ruling in terms of this section shall not be accepted by the Commissioner if the application- (aa) is for an advance tax ruling that qualifies for acceptance in terms of [section 41A] Chapter 7 of the Tax Administration Act; and (bb) falls within a category of rulings prescribed by the Minister by regulation for which applications for rulings in terms of this section may not be accepted.”.
		Repeal of sections 42 and 43
		132. Sections 42 and 43 of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 44
		133. Section 44 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the deletion of subsections (1) and (2); (b) by the substitution in subsection (3) for the words preceding paragraph (a) of the following words: “The Commissioner shall not make a refund under [subsection (2)] Chapter 13 of the Tax Administration Act unless-”; (c) by the deletion in subsection (3) of paragraphs (a) and (b); (d) by the deletion of subsections (4), (5) and (6); (e) by the substitution for subsection (7) of the following subsection: “(7) Where the vendor has failed to furnish a return for any tax period as required by this Act, the Commissioner may withhold payment of any amount refundable to the vendor under [subsection (1) or any amount of interest payable to the vendor in terms of section 45] section 190 of the Tax Administration Act until the vendor has furnished such return as so required.”; (f) by the deletion of subsection (8); and (g) by the addition after subsection (9) of the following subsection: “ (10) The amount determined under section 191(3) of the Tax Administration Act must be accounted for as provided in section 16(5), but any refundable amount (irrespective of the quantum thereof) is refundable in full to a vendor in respect of its final tax period on the cancellation of its registration as a vendor.”.
		Substitution of section 45
		134. The Value-Added Tax Act, 1991, is hereby amended by the substitution for section 45 of the following section: “Interest on delayed refunds 45. (1) Where the Commissioner does not within the period of 21 business days after the date on which the vendor’s return in respect of a tax period is received by a SARS office refund any amount refundable under the Tax Administration Act, interest will be paid on such amount in accordance with Chapter 12 of that Act. (2) Despite the provisions of Chapter 12 of the Tax Administration Act, if a person fails to- (a) without just cause submit relevant material, requested by SARS for purposes of verification, inspection or audit of a refund in accordance with Chapter 5 of the Tax Administration Act; or (b) furnish SARS in writing with particulars of the account required in terms of section 44(3)(d) to enable SARS to transfer a refund to that account, no interest accrues on the amount refundable for the period from the date that- (i) in respect of subparagraph (a),the relevant material was required to be submitted; or (ii) in respect of subparagraph (b),the refund is authorised, until the date that the person submits the relevant material or bank account particulars.”.
		Repeal of section 45A
		135. Section 45A of the Value-Added Tax Act, 1991, is hereby repealed.
		Amendment of section 46
		136. Section 46 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the words preceding paragraph (a) of the following words: “The natural person who [is a resident of]resides in the Republic responsible for the duties imposed by this Act- “; (b) by the substitution for paragraph (a) of the following paragraph: “(a) on any company shall be the public officer thereof [contemplated in section 101 of the Income Tax Act] or, in the case of any company which is placed in liquidation, the liquidator thereof;”; and (c) by the deletion of the proviso.
		Repeal of sections 47, 48 and 49
		137. Sections 47, 48 and 49 of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 50
		138. Section 50 of the Value-Added Tax Act, 1991, is hereby amended by the substitution for subsection (6) of the following subsection: “(6) Notwithstanding the preceding provisions of this section, any [direction] decision or determination of the Commissioner made under section 15 or 27 in respect of the vendor referred to in subsection (1) of this section shall, for the purposes of this Act, apply equally to each separate enterprise, branch or division of the vendor which is separately registered under this section: Provided that where a [direction] decision or determination is made by the Commissioner under subsection (2) of section 27 which applies in respect of any such separate enterprise, branch or division, this subsection shall not be construed as preventing the Commissioner from making a separate [direction] decision or determination under subsection (4) of the said section in the circumstances contemplated in that subsection in respect of any other separate enterprise, branch or division of the said vendor.”.
		Amendment of section 50A
		139. Section 50A of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Notwithstanding the provisions of section 23, if the Commissioner makes a [direction] decision under this section, the persons named in the [direction] decision shall be deemed to be a single person carrying on the activities of an enterprise described in the [direction] decision and that person shall be liable to be registered in terms of section 23 with effect from the date of the [direction] decision or, if the [direction] decision so provides, from such date as may be specified therein.”; (b) by the substitution in subsection (2) for the words preceding paragraph (a) of the following words: “The Commissioner shall not make a [direction] decision under this section naming any person unless he or she is satisfied-”; (c) by the substitution in subsection (2) for paragraph (b) of the following paragraph: “(b) that the activities in the course of which he or she makes or made those taxable supplies form only part of certain activities which should properly be regarded as those of the enterprise described in the [direction]decision, the other activities of that enterprise being carried on at that time or previously by one or more other persons; and”; (d) by the substitution for subsection (3) of the following subsection: “(3) A [direction] decision made under this section shall be served on each of the persons named in it.”; (e) by the substitution in subsection (4) for the words preceding paragraph (a) of the following words: “Where, after a [direction] decision has been given under this section specifying a description of the enterprise, it appears to the Commissioner that a person who was not named in that [direction] decision is making taxable supplies in the course or furtherance of activities which should properly be regarded as part of the activities of that enterprise, the Commissioner may make and serve on him or her a supplementary [direction] decision referring to the earlier [direction] decision and the description of the enterprise specified in it and adding that person’s name to those of the persons named in the earlier [direction] decision with effect from-”; (f) by the substitution for subsections (5) and (6), respectively, of the following subsections: “(5) If, immediately before a [direction]decision (including a supplementary [direction] decision) is made under this section, any person named in the [direction] decision is registered in respect of the taxable supplies made by him or her as contemplated in subsection (2) or (4), he or she shall cease to be liable to be so registered with effect from- (a) the date with effect from which the single person concerned became liable to be registered; or (b) the date of the [direction]decision, whichever date is the later. (6) In relation to an enterprise specified in a [direction] decision (including a supplementary [direction] decision) under this section, the persons named in such [direction] decision, who together are deemed to be the liable person, are in subsections (7) and (8) referred to as the members.”; (g) by the substitution in subsection (7) for the words preceding paragraph (a) of the following words: “For the purposes of this Act, where a [direction] decision is made under this section-”; and (h) by the substitution for paragraph (a) of subsection (7) of the following paragraph: “(a) the person carrying on the enterprise specified in the [direction] decisionshall be registrable in such name as the members may jointly nominate upon compliance with the provisions of section 23(2);”.
		Amendment of section 55
		140. Section 55 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the words preceding paragraph (a) of the following words: “ [Every vendor shall keep such books of account (which books of account, where gener ated by means of a computer, shall be retained in the form of a computer print-out) or other records as may enable him to observe the requirements of this Act and enable the Commis sioner to satisfy himself that the vendor has observed such requirements, and] In addition to the records required under Part A of Chapter 4 of the Tax Administration Act, every vendor [shall] must, in particular, keep the following records and documents[-]:’; and (b) by the deletion of subsections (2), (3) and (4).
		Repeal of sections 57 to 57D
		141. Sections 57, 57A, 57B, 57C and 57D of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 58
		142. Section 58 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for the words preceding paragraph (a) of the following words: “Any person who wilfully and without just cause-”; (b) by the deletion of paragraphs (a), (b) and (c); (c) by the substitution for paragraph (d) of the following paragraph: “(d) fails to comply with the provisions of section 14, [or section] 28(1) or (2) or[section] 29 [or section 30];or”; (d) by the deletion of paragraphs (f) to (i); (e) by the substitution in paragraph (j) for subparagraphs (ii) and (iii) of the following subparagraphs: “(ii) [knowingly and without lawful excuse (the burden of proof of which shall be upon him)] includes in or adds to the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or (iii) [knowingly and without lawful excuse (the burden of proof of which shall be upon him)] includes in or adds to the price or amount charged to the recipient in relation to such supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or”; (f) by the substitution for paragraph (k) of the following paragraph: “(k) [knowingly and without lawful excuse (the burden of proof of which shall be upon him)] fails to comply with the provisions of paragraph (i) of the proviso to section 20(1) or paragraph (A) of the proviso to section 21(3); or”; and (g) by the deletion of paragraphs (l), (n), (o), (p) and (q).
		Repeal of sections 59 and 60
		143. Sections 59 and 60 of the Value-Added Tax Act, 1991, are hereby repealed.
		Amendment of section 61
		144. Section 61 of the Value-Added Tax Act, 1991, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Where in respect of any supply made by a vendor, the vendor has, in consequence of any fraudulent action or any misrepresentation by the recipient of the supply, incorrectly applied a rate of zero per cent or treated such supply as being exempt from tax, the Commissioner may, notwithstanding anything to the contrary contained in this Act, raise an assessment upon the recipient for the amount of tax payable, together with any interest and penalty [or interest that has become payable in terms of section 39] that has become payable in terms of Chapter 12, 15 or 16 of the Tax Administration Act, as the case may be, in respect of such amount[, and, in raising such assessment, the Commissioner may estimate the amount on which the tax is payable].”; and (b) by the deletion of subsection (2).
		Repeal of sections 62, 63, 70 and 71
		145. Sections 62, 63, 70 and 71 of the Value- Added Tax Act, 1991, are hereby repealed.
		Amendment of section 72
		146. The Value-Added Tax Act, 1991, is hereby amended by the substitution for section 72 of the following section: “Arrangements and [directions] decisions to overcome difficulties, anomalies or incongruities 72. If in any case the Commissioner is satisfied that in consequence of the manner in which any vendor or class of vendors conducts his, her or their business, trade or occupation, difficulties, anomalies or incongruities have arisen or may arise in regard to the application of any of the provisions of this Act, the Commissioner may make an arrangement or [give a direction] decisionas to- (a) the manner in which such provisions shall be applied; or (b) the calculation or payment of tax or the application of any rate of zero per cent or any exemption from tax provided in this Act, in the case of such vendor or class of vendors or any person transacting with such vendor or class of vendors as appears to overcome such difficulties, anomalies or incongruities: Provided that such [direction] decision or arrangement shall not have the effect of substantially reducing or increasing the ultimate liability for tax levied under this Act.”.
Act No. 34 of 1997	South African Revenue Service Act, 1997	Amendment of section 1
		147. Section 1 of the South African Revenue Service Act, 1997, is hereby amended by the substitution for the definition of “revenue” of the following definition: “ ‘revenue’ means income derived from taxes, duties, levies, fees[, charges, additional tax] and any other moneys imposed in terms of legislation, including penalties and interest in connection with such moneys;”.
Act No. 9 of 1999	Skills Development Levies Act, 1999	Amendment of section 1
		148. Section 1 of the Skills Development Levies Act, 1999, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the insertion after the definition of “Skills Development Act” of the following definition: “ ‘Tax Administration Act’ means the Tax Administration Act, 2011;”; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion after subsection (1) of the following subsection: “(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.”.
		Amendment of section 2
		149. Section 2 of the Skills Development Levies Act, 1999, is hereby amended- (a) by the substitution for subsection (2) of the following subsection: “(2) The Commissioner must administer the provisions of the Act in so far as it relates to the collection of the levy payable to the Commissioner in terms of this Act, in accordance with the provisions of the Tax Administration Act.”; and (b) by the insertion after subsection (2) of the following subsection: “(2A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Amendment of section 6
		150. Section 6 of the Skills Development Levies Act, 1999, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Subject to section 7, every employer must, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner [in the manner and] within the period determined in this Act.”; and (b) by the substitution for subsection (2) of the following subsection: “(2) An employer must[, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner and]together with [such] payment of the levy in terms of subsection (1), submit a [statement- (a) in such form as the Commissioner may require; and (b) reflecting the amount of the levy due by that employer and containing such other information as the Commissioner may require]return.”.
		Repeal of section 7A
		151. Section 7A of the Skills Development Levies Act, 1999, is hereby repealed.
		Amendment of section 11
		152. Section 11 of the Skills Development Levies Act, 1999, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(2) or 7(4), interest is payable on the outstanding amount [at the rate contemplated paragraph (b) of the definition of ‘prescribed rate’ in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be] in accordance with the provisions of Chapter 12 of the Tax Administration Act.”; and (b) by the deletion of subsection (2).
		Amendment of section 12
		153. Section 12 of the Skills Development Levies Act, 1999, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6 (2) or 7 (4), the Commissioner must, under Chapter 15 of the Tax Administration Act, imposea penalty of 10 per cent of that unpaid amount [is payable in addition to the interest contemplated in section 11].”; (b) by the substitution for subsection (2) of the following subsection: “(2) The Commissioner or the executive officer of the SETA or approved body, as the case may be, may[, having due regard to the circumstances of the case,] remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act.”; and (c) by the deletion of subsections (3), (4) and (5).
		Repeal of section 13
		154. Section 13 of the Skills Development Levies Act, 1999, is hereby repealed.
		Amendment of section 15
		155. Section 15 of the Skills Development Levies Act, 1999, is hereby amended by the addition after subsection (2) of the following subsection: “ (3) An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.”.
		Repeal of sections 16, 17, 20, 20A and 21
		156. Sections 16, 17,20, 20A and 21 of the Skills Development Levies Act, 1999, are hereby repealed.
Act No. 4 of 2002	Unemployment Insurance Contributions Act, 2002	Amendment of section 1
		157. Section 1 of the Unemployment Insurance Contributions Act, 2002, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the insertion after the definition of “remuneration” of the following definition: “ ‘Tax Administration Act’ means the Tax Administration Act, 2011;”; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion of the following subsection after subsection (1): “ (2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.”.
		Amendment of section 3
		158. Section 3 of the Unemployment Insurance Contributions Act, 2002, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) This Act must be administered by the Commissioner, in accordance with the provisions of the Tax Administration Act.”; (b) by the insertion after subsection (1) of the following subsection: “(1A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”; and (c) by the substitution for subsection (2) of the following subsection: “(2) [The] In addition to section 9 of the Tax Administration Act, and in accordance with section 10 of that Act, the Commissioner may delegate any power or assign any duty which relates to the collection of- (a) contributions payable to the Unemployment Insurance Commissioner in terms of section 9; and (b) any information to be submitted by employers in terms of this Act, to the Unemployment Insurance Commissioner.”.
		Amendment of section 8
		159. Section 8 of the Unemployment Insurance Contributions Act, 2002, is hereby amended- (a) by the substitution for subsection (2) of the following subsection: “(2) An employer must, together with the payment [contemplated] referred to in subsection (1), submit a [statement in such form as the Commissioner may require and] return reflecting the amount of the payment and such other particulars as the Minister may prescribe [by regulation].’; and (b) by the deletion of subsection (3).
		Amendment of section 9A
		160. Section 9A of the Unemployment Insurance Contributions Act, 2002, is hereby amended by the substitution for subsection (1) of the following subsection: “(1) Where any employer who is required to pay the amount of all employees’ contributions and the employer’s contributions in respect of every employee in the employment of that employer to [the Commissioner in terms of section 8 or to] the Unemployment Insurance Commissioner in terms of section 9- (a) has failed to submit a statement as required in terms of [section 8(2) or]section 9(2); (b) has furnished a return as required in terms of [section 8(2A) or] section [9(2A)] 9(2) but the Commissioner is not satisfied with the return; (c) has failed to deduct or withhold employees’ contributions; or (d) has failed to pay over any contributions deducted or withheld, and such employer has not been absolved from his or her liabilities in terms of the provisions of this Act, the [Commissioner or the] Unemployment Insurance Commissioner[, as the case may be,] may make a reasonable estimate of the amount of any contributions due in terms of section 6 and issue to the employer a notice of assessment for the unpaid amount.”.
		Amendment of section 10
		161. Section 10 of the Unemployment Insurance Contributions Act, 2002, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) An employer to whom this Act applies must apply for registration to the Commissioner, in accordance with Chapter 3 of the Tax Administration Act, or the Unemployment Insurance Commissioner, [whichever is applicable to such employer in terms of section 8 or 9,] in such manner and within such period as may be prescribed by the [Commissioner or] Unemployment Insurance Com-missioner[, respectively].”; and (b) by the deletion of subsection (2).
		Repeal of section 12
		162. Section 12 of the Unemployment Insurance Contributions Act, 2002, is hereby repealed.
		Amendment of section 13
		163. Section 13 of the Unemployment Insurance Contributions Act, 2002, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) If any contribution remains unpaid after the last day for payment thereof as contemplated in section 8(1) or 9(1), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount [is payable in addition to the interest contemplated in section 12,] but the Commissioner or the Unemployment Insurance Commissioner, as the case may be, may[, having due regard to the circumstances of the case,] remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act.”; and (b) by the deletion of subsections (2), (3) and (4).
		Repeal of section 14
		164. Section 14 of the Unemployment Insurance Contributions Act, 2002, is hereby repealed.
		Amendment of section 15
		165. Section 15 of the Unemployment Insurance Contributions Act, 2002, is hereby amended by the addition after subsection (1) of the following subsection: “ (2) An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.”
		Repeal of section 17
		166. Section 17 of the Unemployment Insurance Contributions Act, 2002, is hereby repealed.
Act No. 14 of 2007	Diamond Export Levy (Administration) Act, 2007	Amendment of section 1
		167. Section 1 of the Diamond Export Levy (Administration) Act, 2007, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the insertion after the definition of “registered person” of the following definition: “‘Tax Administration Act’ means the Tax Administration Act, 2011.”; (c) by the addition after subsection (2) of the following subsection: “(3) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.”. [Item (c) of paragraph 167 of Schedule 1 substituted by section 93 of Act 21 of 2012 effective on 1 October 2012] (d) ………. [Item (d) of paragraph 167 of Schedule 1 deleted by section 93 of Act 21 of 2012 effective on 1 October 2012]
		Amendment of section 7
		168. Section 7 of the Diamond Export Levy (Administration) Act, 2007, is hereby amended- (a) by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: “[Every] In addition to the records required under the Tax Administration Act, everyregistered person must retain [records necessary to observe the require ments of this Act and the Levy Act, including] the following records-”; and (b) by the deletion of subsections (2) and (3).
		Repeal of sections 10 to 15
		169. Sections 10, 11, 12, 13, 14 and 15 of the Diamond Export Levy (Administration) Act, 2007, are hereby repealed.
		Amendment of section 16
		170. Section 16 of the Diamond Export Levy (Administration) Act, 2007, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The Commissioner will be responsible for administering this Act and the Levy Act, in accordance with the provisions of the Tax Administration Act, together with the assistance of the Regulator as described in subsection (2).”; (b) by the insertion after subsection (1) of the following subsection: “(1A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”; and (c) by the deletion of subsection (3).
		Repeal of section 17
		171. Section 17 of the Diamond Export Levy (Administration) Act, 2007, is hereby repealed.
Act No. 26 of 2007	Securities Transfer Tax Administration Act, 2007	Amendment of section 1
		172. Section 1 of the Securities Transfer Tax Administration Act, 2007, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The Commissioner must administer this Act and the Securities Transfer Tax Act, 2007, in accordance with the provisions of the Tax Administration Act, 2011.”; (b) by the insertion after subsection (1) of the following subsection: “(1A) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act, 2011.”; (c) by the substitution for subsection (2) of the following subsection: “(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, 2011, and any word or expression to which a meaning has been assigned in the Securities Transfer Tax Act, 2007, bears the meaning so assigned for the purposes of this Act.”; and (d) by the deletion of subsection (3).
		Amendment of section 3
		173. Section 3 of the Securities Transfer Tax Administration Act, 2007, is hereby amended by the deletion of subsection (4) thereof.
		Amendment of section 4
		174. Section 4 of the Securities Transfer Tax Administration Act, 2007, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The Commissioner must refund the amount of any overpayment of tax or of any interest or penalty properly chargeable in respect of the transfer of any security, [if application for the refund is made within two years after the date of that overpayment]in accordance with sections 190 and 191 of the Tax Administration Act, 2011.”; and (b) by the deletion of subsections (2) and (4).
		Repeal of sections 5, 6 and 7
		175. Sections 5, 6 and 7 of the Securities Transfer Tax Administration Act, 2007, are hereby repealed.
		Amendment of section 8
		176. The Securities Transfer Tax Administration Act, 2007, is hereby amended by the substitution for section 8 of the following section: “8. Interest on overdue payments and penalty on default recoverable from person to whom security is transferred (1)In the case of a listed security, a member or participant may recover the amount of [the] interest [referred to in section 5, penalty on default referred to in section 6 or the] orpenalty [in the case of evasion referred to in section 7] payable by that member or participant [in terms of this Act] under the Tax Administration Act from the person- (a) to whom a listed security is transferred; or (b) who cancels or redeems a listed security, to the extent that the action or inaction of that person resulted in the interest or penalty. (2) In the case of an unlisted security, the company which issued that security may recover the amount of [the] interest [referred to in section 5, penalty on default referred to in section 6 or the] or penalty [in the case of evasion referred to in section 7] payable by that company [in terms of this Act] under the Tax Administration Act from the person to whom that security was transferred, to the extent that the action or inaction of that person resulted in the interest or penalty.”.
		Repeal of sections 9, 10, 11, 12, 14, 15, 16, 17, 18 and 19
		177. Sections 9, 10, 11, 12, 14, 15, 16, 17, 18 and 19 of the Securities Transfer Tax Administration Act, 2007, are hereby repealed.
		Substitution of section 20
		178. The Securities Transfer Tax Ad ministration Act, 2007, is hereby amended by the substitution for section 20 of the following section: “Offences [and penalties] 20. [Any] In addition to the offences contained in sections 235 and 236 of the Tax Administration Act, 2011, any person who [- (a) fails or neglects to furnish, file or submit any declaration or document as and when required by or under this Act; (b) without just cause shown, refuses or neglects to furnish any information, document or thing referred to in section 12; (c) fails to disclose any material fact in the declaration referred to in section 2 or 3; (d) obstructs or hinders any person in the performance of his or her functions under or in terms of this Act; (e) submits or furnishes a false certificate or statement; or (f) ] acquires an unlisted security and fails to inform the company of the transfer within the period referred to in section 2, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding [12 months] two years.”.
		Repeal of section 21
		179. Section 21 of the Securities Transfer Tax Administration Act, 2007, is hereby repealed.
Act No. 36 of 2007	Revenue Laws Second Amendment Act, 2007	Repeal of sections 33 and 36
		180. Sections 33 and 36 of the Revenue Laws Second Amendment Act, 2007, are hereby repealed.
Act No. 4 of 2008	Taxation Laws Second Amendment Act, 2008	Repeal of sections 16 and 18
		181. Sections 16 and 18 of the Taxation Laws Second Amendment Act, 2008, are hereby repealed.
		Amendment of section 23
		182. Section 23 of the Taxation Laws Second Amendment Act, 2008, is hereby amended by the deletion of subsection (1).
Act No. 29 of 2008	Mineral and Petroleum Resources Royalty (Administration) Act, 2008	Amendment of section 1
		183. Section 1 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended- (a) by the substitution for the definition of “Commissioner” of the following definition: “ ‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;”; (b) by the deletion of the definition of “nonbinding private opinion”; (c) by the substitution for the definition of a “notice of assessment” of the following definition: “ ‘notice of assessment’ means a notice of assessment [mentioned in section 9] as described in section 96 of the Tax Administration Act;”; and (d) by the insertion after the definition of “Royalty Act” of the following definition: “ ‘Tax Administration Act’ means the Tax Administration Act, 2011;”; and (e) by the insertion after subsection (2) of the following subsection: “(3) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.”.
		Amendment of section 4
		184. Section 4 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended by the substitution in subsection (1) for paragraph (b) of the following paragraph: “(b) of which one or more members [of that unincorporated body] hold a prospecting right, retention permit, exploration right, mining right, mining permit or production right granted pursuant to the Mineral and Petroleum Resources Development Act (or a lease or sublease mentioned in section 11 of [the Mineral and Petroleum Resources Development] that Act in respect of such a right); and”.
		Amendment of section 5
		185. Section 5 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) A registered person must submit an estimate of the royalty payable in respect of a year of assessment within six months after the first day of that year and must make a payment (together with [such] a return for that payment[as the Commissioner may prescribe]) equal to one-half of the amount of the royalty so estimated.”; and (b) by the substitution for subsection (2) of the following subsection: “(2) A registered person must submit an estimate of the royalty payable in respect of a year of assessment by the last day of that year and submit a payment (together with [such] a return for that payment [as the Commissioner may prescribe]) equal to the amount of the royalty so estimated less the amount paid as mentioned in subsection (1).”.
		Repeal of section 7
		186. Section 7 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby repealed.
		Amendment of section 8
		187. Section 8 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended- (a) by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: “[A] In addition to the records required under the Tax Administration Act, aregistered person must retain [such records as are necessary to satisfy the requirements of this Act and the Royalty Act, including-]the following records:”; and (b) by the deletion of subsection (2).
		Amendment of section 9
		188. Section 9 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended by the deletion of subsections (1), (2), (3) and (5).
		Repeal of sections 10,11,12 and 13
		189. Sections 10, 11, 12 and 13 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, are hereby repealed.
[Item 189 substituted by section 65 of Act 16 of 2016 effective on 19 January 2017]
		Amendment of section 17
		190. Section 17 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) The Commissioner is responsible for administering this Act and the Royalty Act, in accordance with the provisions of the Tax Administration Act.”; and (b) by the substitution for subsection (2) of the following subsection: “ (2) Administrative requirements and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Administration Act.”.
		Repeal of section 18
		191. Section 18 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, is hereby repealed.
		Amendment of section 18A
		192. Section 18A of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 is hereby amended- (a) by the substitution for subsection (1) of the following subsection: “(1) [The] For purposes of this Act, the Commissioner may only issue a non-binding private opinion [to a person regarding the tax treatment of a particular set of facts and circumstances or a particular transaction] in terms of Chapter 7 of the Tax Administration Act.”; and (b) by the deletion of subsections (2) and (3).
Act No. 61 of 2008	Revenue Laws Second Amendment Act, 2008	Repeal of sections 3, 13 and 14
		193. Sections 3, 13 and 14 of the Revenue Laws Second Amendment Act, 2008, are hereby repealed.
		Amendment of section 16
		194. Section 16 of the Revenue Laws Second Amendment Act, 2008, is hereby amended by the deletion in subsection (1) of paragraph (b).
		Repeal of section 20
		195. Section 20 of the Revenue Laws Second Amendment Act, 2008, is hereby repealed.
Act No. 18 of 2009	Taxation Laws Second Amendment Act, 2009	Repeal of sections 12, 13, 14, 33, 34 and 38
		196. Sections 12, 13, 14, 33, 34 and 38 of the Taxation Laws Second Amendment Act, 2009, are hereby repealed.

“Tax offence” definition of TAA

Posted on August 2, 2015January 27, 2024 by admin_kmos

“tax offence” means an offence in terms of a tax Act or any other offence involving-

(a) fraud on SARS or on a SARS official relating to the administration of a tax Act; or

(b) theft of moneys due or paid to SARS for the benefit of the National Revenue Fund;

Tax Administration Act 28 of 2011

Posted on August 2, 2015June 6, 2018 by admin_kmos

TAX ADMINISTRATION ACT 28 OF 2011

(English text signed by the President)

[Assented to: 2 July 2012]

[Commencement date: 1 October 2012, except for sections 187(2), (3)(a) to (e) and (4), 188(2) and (3) and 189(2) and (5) of the Act; and

any provision of Schedule 1 to the Act that amends or repeals a provision of a tax Act relating to interest under that tax Act, to the extent of that amendment or repeal]

[Proc. 51 / GG 35687 / 20120914]

as amended by:

Tax Administration Laws Amendment Act 21 of 2012

Employment Tax Incentive Act 26 of 2013

Tax Administration Laws Amendment Act 39 of 2013

Tax Administration Laws Amendment Act 44 of 2014

proposed amendments by:

Tax Administration Laws Amendment Act 44 of 2014

GENERAL EXPLANATORY NOTE:

[ ]Words in bold type in square brackets indicate omissions from existing enactments.

_____ Words underlined with a solid line indicate insertions in existing enactments.

ACT

To provide for the effective and efficient collection of tax; to provide for the alignment of the administration provisions of tax Acts and the consolidation of the provisions into one piece of legislation to the extent practically possible; to determine the powers and duties of the South African Revenue Service and officials; to provide for the delegation of powers by the Commissioner; to provide for the authority to act in legal proceedings; to determine the powers and duties of the Minister of Finance; to provide for the establishment of the office of the Tax Ombud; to determine the powers and duties of the Tax Ombud; to provide for registration requirements; to provide for the submission of returns and the duty to keep records; to provide for reportable arrangements; to provide for the request for information; to provide for the carrying out of an audit or investigation by the South African Revenue Service; to provide for inquiries; to provide for powers of the South African Revenue Service to carry out searches and seizures; to provide for the confidentiality of information; to provide for the South African Revenue Service to issue advance rulings; to make provision in respect of tax assessments; to provide for dispute resolution; to make provision for the payment of tax; to provide for the recovery of tax; to provide for the South African Revenue Service to recover interest on outstanding tax debts; to provide for the refund of excess payments; to provide for the write-off and compromise of tax debts; to provide for the imposition and remittance of administrative non-compliance penalties; to provide for the imposition of understatement penalties; to provide for a voluntary disclosure programme; to provide for criminal offences and sanctions; to provide for the reporting of unprofessional conduct by tax practitioners; and to provide for matters connected therewith.

BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:-

ARRANGEMENT OF SECTIONS

Sections

CHAPTER 1

DEFINITIONS