Tax Administration Laws Amendment
This section states that section 5 of Act 45 of 1955 is amended.
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- Act 21 of 2021
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This section states that section 5 of Act 45 of 1955 is amended. This section amends how certain estate-duty values are calculated under section 5 of the Estate Duty Act, 1955. This provision amends Article 5 by changing how certain annuities, usufructs, and other interests are valued, generally by capitalizing amounts at twelve per cent, with a Commissioner power to set a reasonable sum in some cases. This section amends section 18A of the Income Tax Act, 1962. This section amends section 18A so the Commissioner may prescribe additional information by public notice.
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No. 45788
AI-assisted research summary: This section states that section 5 of Act 45 of 1955 is amended.
4 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 4 BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— Amendment of section 5 of Act 45 of 1955, as amended by section 3 of Act 59 of 1957, section 4 of Act 65 of 1960, section 10 of Act 71 of 1961, section 10 of Act 77 of 1964, section 4 of Act 81 of 1965, section 2 of Act 56 of 1966, section 7 of Act 114 of 1977, section 7 of Act 81 of 1985, section 12 of Act 87 of 1988, section 2 of Act 136 of 1991, section 9 of Act 97 of 1993, section 1 of Act 19 of 2001 and section 12 of Act 60 of 2001 5 - 1 Verify source ↗
Section 5 of the Estate Duty Act, 1955, is hereby amended—
AI-assisted research summary: This section amends how certain estate-duty values are calculated under section 5 of the Estate Duty Act, 1955.
1. Section 5 of the Estate Duty Act, 1955, is hereby amended— (a) by the substitution in subsection (1)(c) for the words that precede item (i) of 10 the following words: ‘‘in the case of any right to any annuity referred to in paragraph (a) of subsection (2) of section three, an amount equal to the value of the annuity capitalized at twelve per cent[.]—’’; (b) by the substitution in subsection (1) for paragraph (d) of the following 15 paragraph: ‘‘(d) in the case of any right to any annuity referred to in paragraph (b) of subsection (2) of section three, an amount equal to the value of the annuity capitalized at twelve per cent[.] over the expectation of life of the person to whom the right to such annuity accrues on the death of the deceased, or if it is to be held for lesser period than the life of such person, over such lesser period;’’; (c) by the substitution in subsection (1)(f) for subparagraphs (i), (ii) and (iii) of the following subparagraphs: ‘‘(i) (ii) (iii) in the case of a usufructuary interest, by capitalizing at twelve per cent, the annual value of the right of enjoyment of the property subject to such usufructuary interest over the expectation of life of the person entitled to such interest, or if such right of enjoyment is to be held for a lesser period than the life of such person, over such lesser period; in the case of an annuity charged upon the property, by capitalizing at twelve per cent, the amount of the annuity over the expectation of life of the person entitled to such annuity, or if it is to be held for a lesser period than the life of such person, over such lesser period; or in the case of any other interest, by capitalizing at twelve per cent, such amount as the Commissioner may consider reasonable as representing the annual yield of such interest, over the expecta- tion of life of the person entitled to such interest, or if such interest is to be held for a lesser period than the life of such person, over such lesser period;’’; (d) by the substitution in subsection (1) for paragraph (f)ter of the following subsection: ‘‘(f)ter in the case of any property referred to in paragraph (d) of subsection (3) of section three which consists only of profits, an amount determined by capitalizing at twelve per cent, such amount as the Commissioner may consider reasonable as representing the annual value of such profits over the expectation of life of the deceased immediately prior to the date of his or her death, and in the case of any other property referred to in the said paragraph the amount remaining after deducting from the fair market value of that property as at the date of death of the deceased the expenses and liabilities which the deceased would have had to bear or assume if he or she had at that date exercised his or her power of disposition;’’; and (e) by the substitution in subsection (2) for the first proviso of the following proviso: ‘‘Provided that where the Commissioner is satisified that the property which is subject to any such interest could not reasonably be expected to produce an annual yield equal to [12] twelve per cent on such value of the property, the Commissioner may fix such sum as representing the annual 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 5 5 DAAR WORD BEPAAL deur die Parlement van die Republiek van Suid-Afrika, soos volg:— Wysiging van artikel 5 van Wet 45 van 1955, soos gewysig deur artikel 3 van Wet 59 van 1957, artikel 4 van Wet 65 van 1960, artikel 10 van Wet 71 van 1961, artikel 10 van Wet 77 van 1964, artikel 4 van Wet 81 van 1965, artikel 2 van Wet 56 van 1966, artikel 7 van Wet 114 van 1977, artikel 7 van Wet 81 van 1985, artikel 12 van Wet 87 van 1988, artikel 2 van Wet 136 van 1991, artikel 9 van Wet 97 van 1993, artikel 1 van Wet 19 van 2001 en artikel 12 van Wet 60 van 2001 5 - 1 Verify source ↗
Artikel 5 van die Wet op Boedelbelasting, 1955, word hierby gewysig—
AI-assisted research summary: This provision amends Article 5 by changing how certain annuities, usufructs, and other interests are valued, generally by capitalizing amounts at twelve per cent, with a Commissioner power to set a reasonable sum in some cases.
1. Artikel 5 van die Wet op Boedelbelasting, 1955, word hierby gewysig— (a) deur in die Engelse teks die woorde in subartikel (1)(c) wat item (i) 10 voorafgaan, deur die volgende woorde te vervang: ‘‘in the case of any right to any annuity referred to in paragraph (a) of subsection (2) of section three, an amount equal to the value of the annuity capitalized at twelve per cent[.]—’’; (b) deur in die Engelse teks paragraaf (d) in subartikel (1) deur die volgende 15 paragraaf te vervang: ‘‘(d) in the case of any right to any annuity referred to in paragraph (b) of subsection (2) of section three, an amount equal to the value of the annuity capitalized at twelve per cent[.] over the expectation of life of the person to whom the right to such annuity accrues on the dealth of the deceased, or if it is to be held for lesser period than the life of such person, over such lesser period;’’; (c) deur in die Engelse teks subparagrawe (i), (ii) en (iii) in subartikel (1)(f) deur die volgende subparagrawe te vervang: ‘‘(i) (ii) (iii) in the case of a usufructuary interest, by capitalizing at twelve per cent, the annual value of the right of enjoyment of the property subject to such usufructuary interest over the expectation of life of the person entitled to such interest, or if such right of enjoyment is to be held for a lesser period than the life of such person, over such lesser period; in the case of an annuity charged upon the property, by capitalizing at twelve per cent, the amount of the annuity over the expectation of life of the person entitled to such annuity, or if it is to be held for a lesser period than the life of such person, over such lesser period; or in the case of any other interest, by capitalizing at twelve per cent, such amount as the Commissioner may consider reasonable as representing the annual yield of such interest, over the expecta- tion of life of the person entitled to such interest, or if such interest is to be held for a lesser period than the life of such person, over such lesser period;’’; (d) deur in subartikel (1) paragraaf (f)ter deur die volgende paragraaf te vervang: ‘‘(f)ter in die geval van eiendom in paragraaf (d) van [sub-artikel] subartikel (3) van artikel drie bedoel, wat slegs uit winste bestaan, ’n bedrag vasgestel deur sodanige bedrag as wat volgens die Kommissaris se mening redelikerwys die jaarlikse waarde van daardie winste verteenwoordig, te kapitaliseer teen twaalf persent oor die vermoedelike lewensduur van die oorledene onmiddellik voor die datum van sy of haar dood, en in die geval van enige ander in genoemde paragraaf bedoelde eiendom, die bedrag wat oorbly nadat van die billike markwaarde van daardie eiendom op die datum van dood van die oorledene, die uitgawes en laste afgetrek is wat die oorledene sou moes dra of aanvaar het indien hy of sy op daardie datum sy of haar bevoegdheid van beskikking uitgeoefen het;’’; en (e) deur in die Engelse teks die eerste voorbehoudsbepaling in subartikel (2) deur die volgende voorbehoudsbepaling te vervang: ‘‘Met dien verstande dat waar die Kommissaris oortuig is dat van die goed wat aan so ’n reg onderworpe is, nie redelikerwys verwag kan word om ’n jaarlikse opbrengs gelyk aan [12] twaalf persent van bedoelde waarde van die goed op te lewer nie, die Kommissaris so ’n som kan vasstel as wat billikerwys die jaarlikse opbrengs voorstel, en die aldus 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za - 6 Verify source ↗
No. 45788
AI-assisted research summary: This section amends section 18A of the Income Tax Act, 1962.
6 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 6 yield as may be reasonable, and the sum so fixed shall be deemed to be the annual value of the right of enjoyment of such property:’’. Amendment of section 18A of Act 58 of 1962, as substituted by section 24 of Act 30 of 2000 and amended by section 72 of Act 59 of 2000, section 20 of Act 30 of 2002, section 34 of Act 45 of 2003, section 26 of Act 31 of 2005, section 16 of Act 20 of 2006, section 18 of Act 8 of 2007, section 31 of Act 35 of 2007, section 1 of Act 3 of 2008, section 6 of Act 4 of 2008, section 34 of Act 60 of 2008, section 37 of Act 7 of 2010, section 44 of Act 24 of 2011, section 7 of Act 21 of 2012, section 52 of Act 31 of 2013, section 29 of Act 43 of 2014, section 3 of Act 44 of 2014, section 34 of Act 15 of 2015, section 31 of Act 17 of 2017 and section 35 of Act 23 of 2018 - 2 Verify source ↗
Section 18A of the Income Tax Act, 1962, is hereby amended by the substitution at
AI-assisted research summary: This section amends section 18A so the Commissioner may prescribe additional information by public notice.
2. Section 18A of the Income Tax Act, 1962, is hereby amended by the substitution at the end of subsection (2)(a)(vi) of the word ‘‘or’’ for ‘‘and’’ and the addition of the following item: ‘‘(vii) such further information as the Commissioner may prescribe by public notice; or’’. Amendment of section 49F of Act 58 of 1962, as amended by section 12 of Act 21 of 2012 and section 62 of Act 43 of 2014 5 10 15 - 3 Verify source ↗
Section 49F of the Income Tax Act, 1962, is hereby amended by the substitution for
AI-assisted research summary: A foreign person liable for withholding tax on royalties must pay the tax and submit a return by the end of the following month, unless someone else has already paid the tax.
3. Section 49F of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (1) of the following subsection: ‘‘(1) If, in terms of section 49C, a foreign person is liable for any amount of withholding tax on royalties in respect of any amount of royalties that is paid to or for the benefit of the foreign person, that foreign person must pay that amount of withholding tax and submit a return by the last day of the month following the month during which the royalty is paid, unless the tax has been paid by any other person.’’. 20 25 Amendment of section 64LA of Act 58 of 1962, as inserted by Act 44 of 2014 and amended by Act 13 of 2017 - 4 Verify source ↗
Section 64LA of the Income Tax Act, 1962, is hereby amended by the substitution
AI-assisted research summary: This section amends section 64LA so that the declaration and written undertaking must be submitted to the company within three years after the dividend is paid.
4. Section 64LA of the Income Tax Act, 1962, is hereby amended by the substitution for paragraph (b) of the following paragraph: ‘‘(b) both the declaration and the written undertaking are submitted to the company within three years after the date of payment of the [tax] dividend in respect of which they are made,’’. 30 Amendment of paragraph 13 of First Schedule to Act 58 of 1962, as amended by section 21 of Act 90 of 1972, section 17 of Act 101 of 1978, section 43 of Act 94 of 1983, section 79 of Act 25 of 2015, section 271 read with paragraph 74 of Act 28 of 2011 and section 79 of Act 25 of 2015 - 5 Verify source ↗
Paragraph 13 of the First Schedule to the Income Tax Act, 1962, is hereby amended
AI-assisted research summary: The Commissioner may raise an assessment for certain years, and taxpayers claiming specified deductions must keep records for longer periods.
5. Paragraph 13 of the First Schedule to the Income Tax Act, 1962, is hereby amended by the addition after subparagraph (5) of the following subparagraphs: ‘‘(6) The Commissioner may, notwithstanding the provisions of sections 99 and 100 of the Tax Administration Act, raise an assessment for any year of assessment with respect to which a deduction in terms of subparagraph (1) is allowed. (7) Where a deduction in terms of subparagraph (1)(a) or (b) may be claimed in respect of a year of assessment, the period prescribed under section 29(3) of the Tax Administration Act after which records, books of account or documents need not be retained shall be extended to six years or eleven years respectively for such year of assessment. (8) Where a deduction in terms of subparagraph (1)(b) may be claimed in a year of assessment, the period prescribed under section 97(4) of the Tax Administration Act after which a record of assessment may be destroyed shall be extended to eleven years for such year of assessment.’’. 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 7 7 vasgestelde som geag word die jaarlikse waarde van die reg op die genot van bedoelde goed te wees:’’. Wysiging van artikel 18A van Wet 58 van 1962, soos vervang deur artikel 24 van Wet 30 van 2000 en gewysig deur artikel 72 van Wet 59 van 2000, artikel 20 van Wet 30 van 2002, artikel 34 van Wet 45 van 2003, artikel 26 van Wet 31 van 2005, artikel 16 van Wet 20 van 2006, artikel 18 van Wet 8 van 2007, artikel 31 van Wet 35 van 2007, artikel 1 van Wet 3 van 2008, artikel 6 van Wet 4 van 2008, artikel 34 van Wet 60 van 2008, artikel 37 van Wet 7 van 2010, artikel 44 van Wet 24 van 2011, artikel 7 van Wet 21 van 2012, artikel 52 van Wet 31 van 2013, artikel 29 van Wet 43 van 2014, artikel 3 van Wet 44 van 2014, artikel 34 van Wet 15 van 2015, artikel 31 van Wet 17 van 2017 en artikel 35 van Wet 23 van 2018 5 10 - 2 Verify source ↗
Artikel 18A van die Inkomstebelastingwet, 1962, word hierby gewysig deur die
AI-assisted research summary: This provision amends Article 18A of the Income Tax Act, 1962, and lets the Commissioner prescribe further information by public notice.
2. Artikel 18A van die Inkomstebelastingwet, 1962, word hierby gewysig deur die woord ‘‘of’’ aan die einde van subartikel (2)(a)(vi) met die woord ‘‘en’’ te vervang en die volgende item by te voeg: ‘‘(vii) sodanige verdere inligting as wat die Kommissaris by publieke 15 kennisgewing mag voorskryf; of’’. Wysiging van artikel 49F van Wet 58 van 1962, soos gewysig deur artikel 12 van Wet 21 van 2012 en artikel 62 van Wet 43 van 2014 - 3 Verify source ↗
Artikel 49F van die Inkomstebelastingwet, 1962, word hierby gewysig deur
AI-assisted research summary: A foreign person liable for withholding tax on royalties must pay the tax and file a return by the last day of the next month, unless someone else has already paid the tax.
3. Artikel 49F van die Inkomstebelastingwet, 1962, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Indien, ingevolge artikel 49C, ’n buitelandse persoon aanspreeklik is vir enige bedrag van terughoudingsbelasting op tantième ten opsigte van enige bedrag van tantième wat betaal word aan of ten behoewe van die buitelandse persoon, moet daardie buitelandse persoon daardie bedrag van terughoudingsbelasting betaal en ’n opgawe indien teen die laaste dag van die maand wat volg op die maand waartydens die tantième betaal is, tensy die belasting deur enige ander persoon betaal is. 20 25 Wysiging van 64LA van Wet 58 van 1962, soos ingevoeg deur Wet 44 van 2014 en gewysig deur Wet 13 van 2017 - 4 Verify source ↗
Artikel 64LA van die Wet op Inkomstebelasting, 1962, word hierby gewysig deur
AI-assisted research summary: This section amends paragraph (b) so that the statement and written undertaking must be submitted to the company within three years after the dividend payment date.
4. Artikel 64LA van die Wet op Inkomstebelasting, 1962, word hierby gewysig deur 30 paragraaf (b) deur die volgende paragraaf te vervang: ‘‘(b) beide die verklaring en die skriftelike onderneming binne drie jaar na die datum van betaling van die [belasting] dividend ten opsigte waarvan hulle gemaak word, aan die maatskappy voorgelê word,’’. Wysiging van paragraaf 13 van die Eerste Bylae by Wet 58 van 1962, soos gewysig deur artikel 21 van Wet 90 van 1972, artikel 17 van Wet 101 van 1978, artikel 43 van Wet 94 van 1983, artikel 79 van Wet 25 van 2015, artikel 271 saamgelees met paragraaf 74 van Wet 28 van 2011 en artikel 79 van Wet 25 van 2015 - 5 Verify source ↗
Paragraaf 13 van die Eerste Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: The Commissioner may issue assessments for years where a deduction is allowed, and the record-retention periods are extended to 6 or 11 years in specified cases.
5. Paragraaf 13 van die Eerste Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur die volgende subparagrawe na subparagraaf (5) by te voeg: ‘‘(6) Die Kommissaris kan, nieteenstaande die bepalings van artikels 99 en 100 van die Wet op Belastingadministrasie, ’n aanslag uitreik vir enige jaar van aanslag ten opsigte waarvan ’n aftrekking ingevolge subparagraaf (1) toegelaat word. (7) Waar ’n aftrekking ingevolge subparagraaf (1)(a) of (b) geëis mag word ten opsigte van ’n jaar van aanslag, sal die tydperk ingevolge artikel 29(3) van die Wet op Belastingadministrasie, voorgeskryf, waarna rekords, rekenkundige rekeninge of dokumente nie langer gehou hoef te word nie, na onderskeidelik ses jaar of elf jaar verleng word vir daardie jaar van aanslag. (8) Waar ’n aftrekking ingevolge subparagraaf (1)(b) in ’n jaar van aanslag geeis mag word, artikel 97(4) van die Wet op Belastingadministrasie voorgeskryf, waarna ’n rekord van ’n aanslag vernietig mag word, na elf jaar verleng word vir daardie jaar van aanslag.’’. tydperk kragtens sal die 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za - 8 Verify source ↗
No. 45788
AI-assisted research summary: Section heading for an amendment to paragraph 6 of the Fourth Schedule.
8 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 8 Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962, as amended by section 83 of Act 45 of 2003, section 18 of Act 34 of 2004, section 14 of Act 61 of 2008 and section 271 read with paragraph 80 and paragraph 193 of Schedule 1 to Act 28 of 2011 - 6 Verify source ↗
Paragraph 6 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: If an employer does not pay employees’ tax on time, SARS must impose a penalty of 10% of the unpaid amount.
6. Paragraph 6 of the Fourth Schedule to the Income Tax Act, 1962, is hereby 5 amended 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 her] the employer is liable within the period allowable for payment thereof in terms of paragraph 2 SARS must, the Tax Administration Act, impose a penalty equal to ten per cent of such amount.’’. in accordance with Chapter 15 of Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962, as amended by section 40 of Act 88 of 1971, section 22 of Act 4 of 2008, section 50 of Act 101 of 1990, section 57 of Act 74 of 2002, section 22 of Act 4 of 2008, section 16 of Act 61 of 2008, section 21 of Act 18 of 2009, section 22 of Act 8 of 2010, section 271 read with paragraph 85 and 194 of Schedule 1 to Act 28 of 2011, section 20 of Act 21 of 2012, section 13 of Act 23 of 2015 and section 9 of Act 33 of 2019 - 7 Verify source ↗
Paragraph 14 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: If employees’ tax amounts are unknown, the Commissioner may estimate the amount from available information and impose the penalty on that estimate. If the estimate later proves wrong, the penalty must be adjusted to match the correct amount.
7. Paragraph 14 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the addition after subparagraph (6) of the following subparagraphs: ‘‘(7) If the total amount of employees’ tax deducted or withheld, or which should have been deducted or withheld for the period described in subparagraph (3), is unknown, the Commissioner may estimate the total amount based on information readily available and impose the penalty under subparagraph (6) on the amount so estimated. (8) Where, upon determining the actual employees’ tax of the person in respect of whom the penalty was imposed under subparagraph (7), it appears that the total amount of employees’ tax was incorrectly estimated under subparagraph (7), the penalty must be adjusted in accordance with the correct amount of employees’ tax with effect from the date of the imposition of the penalty under subparagraph (6) read with subparagraph (7).’’. 10 15 20 25 Amendment of paragraph 21 of Fourth Schedule to Act 58 of 1962, as amended by section 30 of Act 88 of 1965, section 46 of Act 88 of 1971, section 59 of Act 74 of 2002 and section 89 of Act 45 of 2003 30 - 8 Verify source ↗
Paragraph 21 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: A new exception is added: subparagraph (1)(a) does not apply if the year of assessment lasts no more than six months.
8. Paragraph 21 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the insertion after subparagraph (1) of the following subparagraph: ‘‘(1A) Subparagraph (1)(a) does not apply where the duration of the year of 35 assessment in question does not exceed a period of six months.’’. Amendment of paragraph 23 of Fourth Schedule to Act 58 of 1962, as amended by section 30 of Act 88 of 1965, section 53 of Act 85 of 1974, section 51 of Act 94 of 1983, section 41 of Act 121 of 1984, section 27 of Act 65 of 1986, section 53 of Act 101 of 1990 and section 11 of Act 9 of 2005 40 - 9 Verify source ↗
Paragraph 23 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: This provision amends Paragraph 23 of the Fourth Schedule to the Income Tax Act, 1962, and adds an exception where subparagraph (1)(a) does not apply if the year of assessment lasts six months or less.
9. Paragraph 23 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended— (a) by the renumbering of the current paragraph as subparagraph (1); and (b) by the addition after subparagraph (1) of the following subparagraph: ‘‘(2) Subparagraph (1)(a) does not apply where the duration of the year of assessment in question does not exceed a period of six months.’’. 45 Amendment of paragraph 17 of Seventh Schedule to Act 58 of 1962, as amended by section 271 read with paragraph 104 of Schedule 1 of Act 28 of 2011 - 10 Verify source ↗
Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: This provision amends paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962 by repealing subparagraph (4).
10. Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended by the repeal of subparagraph (4). 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 9 9 Wysiging van paragraaf 6 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 83 van Wet 45 van 2003, artikel 18 van Wet 34 van 2004, artikel 14 van Wet 61 van 2008 en artikel 271 saamgelees met paragraaf 80 en paragraaf 193 van Bylae 1 by Wet 28 van 2011 - 6 Verify source ↗
Paragraaf 6 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: If an employer does not pay employees’ tax on time, SARS must impose a penalty of 10% of the amount due.
6. Paragraaf 6 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby 5 gewysig deur subparagraaf (1) deur die volgende subparagraaf te vervang: ‘‘(1) Indien ’n werkgewer versuim om ’n bedrag aan werknemersbelasting waarvoor [hy] die werkgewer aanspreeklik is te betaal binne die tydperk ingevolge paragraaf 2 vir die betaling daarvan toegelaat, moet SAID, ooreenkomstig Hoofstuk 15 van die Wet op Belastingadministrasie, ’n boete gelyk aan tien persent van bedoelde bedrag oplê.’’. Wysiging van paragraaf 14 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 40 van Wet 88 van 1971, artikel 22 van Wet 4 van 2008, artikel 50 van Wet 101 van 1990, artikel 57 van Wet 74 van 2002, artikel 22 van Wet 4 van 2008, artikel 16 van Wet 61 van 2008, artikel 21 van Wet 18 van 2009, artikel 22 van Wet 8 van 2010, artikel 271 saamgelees met paragraaf 85 van 194 van Bylae 1 by Wet 28 van 2011, artikel 20 van Wet 21 van 2012, artikel 13 van Wet 23 van 2015 en artikel 9 van Wet 33 van 2019 - 7 Verify source ↗
Paragraaf 14 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: If the employees’ tax amount is unknown, the Commissioner may estimate it from reasonably available information and levy the penalty on that estimate. If the estimate later proves wrong, the penalty must be adjusted to the correct amount.
7. Paragraaf 14 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur die volgende subparagrawe na subparagraaf (6) by te voeg: ‘‘(7) Indien die totale bedrag werknemersbelasting afgetrek of teruggehou, of wat afgetrek of terugehou moes word vir die tydperk in subparagraaf (3) bedoel, onbekend is, mag die Kommissaris die totale bedrag geraam gebaseer op inligting wat redelikerwys beskikbaar is, en die boete kragtens subparagraaf (6) op die bedrag aldus geraam, hef. (8) Waar, by bepaling van die werklike werknemersbelasting van die persoon ten opsigte van wie die boete kragtens subparagraaf (7) gehef is, dit blyk dat die totale bedrag werknemersbelasting foutief geraam is kragtens subparagraaf (7), moet die boete aangepas word in ooreenstemming met die korrekte bedrag werk- nemersbelasting met ingang van die datum van die heffing van die boete kragtens subparagraaf (6) saamgelees met subparagraaf (7).’’. Wysiging van paragraaf 21 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 30 van Wet 88 van 1965, artikel 46 van Wet 88 van 1971, artikel 59 van Wet 74 van 2002 en artikel 89 van Wet 45 van 2003 10 15 20 25 30 - 8 Verify source ↗
Paragraaf 21 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: Subparagraph (1)(a) does not apply if the year of assessment lasts no more than six months.
8. Paragraaf 21 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby 35 gewysig deur die volgende subparagraaf na subparagraaf (1) in te voeg: ‘‘(1A) Subparagraaf (1)(a) is nie van toepassing waar die duur van die jaar van aanslag ter sprake nie ’n tydperk van ses maande oorskry nie.’’. Wysiging van paragraaf 23 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 30 van Wet 88 van 1965, artikel 53 van Wet 85 van 1974, artikel 51 van Wet 94 van 1983, artikel 41 van Wet 121 van 1984, artikel 27 van Wet 65 van 1986, artikel 53 van Wet 101 van 1990 en artikel 11 van Wet 9 van 2005 - 9 Verify source ↗
Paragraaf 23 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: This provision amends paragraph 23 of the Fourth Schedule to the Income Tax Act, 1962, and adds a rule that subparagraph (1)(a) does not apply when the year of assessment is six months or less.
9. Paragraaf 23 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die huidige paragraaf na subparagraaf (1) te hernommer; en (b) deur die volgende subparagraaf na subparagraaf (1) by te voeg: ‘‘(2) Subparagraaf (1)(a) is nie van toepassing waar die duur van die jaar van aanslag ter sprake nie ’n tydperk van ses maande oorskry nie.’’. 40 45 Wysiging van paragraaf 17 van Sewende Bylae by Wet 58 van 1962, soos gewysig deur artikel 271 saamgelees met paragraaf 104 van Bylae 1 van Wet 28 van 2011 50 - 10 Verify source ↗
Paragraaf 17 van die Sewende Bylae by die Inkomstebelastingwet, 1962, word
AI-assisted research summary: This provision amends Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962, by deleting subparagraph (4).
10. Paragraaf 17 van die Sewende Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (4) te skrap. This gazette is also available free online at www.gpwonline.co.za - 10 Verify source ↗
No. 45788
AI-assisted research summary: This section heading says section 1 of Act 91 of 1964 is being amended.
10 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 10 Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57 of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000, section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 2003, section 66 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61 of 2008, section 1 of Act 32 of 2014, section 20 of Act 23 of 2015, section 11 of Act 33 of 2019 and section 9 of Act 24 of 2020 - 11 Verify source ↗
Section 1 of the Customs and Excise Act, 1964, is hereby amended by the
AI-assisted research summary: This section amends section 1 of the Customs and Excise Act, 1964 by updating certain references to new department names.
11. Section 1 of the Customs and Excise Act, 1964, is hereby amended by the insertion of the following subsection after subsection (5): ‘‘(5A) A reference in— (a) (b) (c) section 4 to the expression ‘‘Department of Trade and Industry or the Economic Development Department’’ or ‘‘Department of Trade and Industry and Economic Development’’ must be read as a reference to ‘‘Department of Trade, Industry and Competition’’; sections 21A, 43, 48, 49, 53, 55, 56, 56A, 57, 75 and 114 to the expression ‘‘Trade and Industry’’ must be read as a reference to ‘‘Trade, Industry and Competition’’; and section 48 to the expression ‘‘Minister of Trade and Industry and for Economic Coordination’’ must be read as a reference to ‘‘Minister of Trade, Industry and Competition.’’. Amendment of section 6 of Act 91 of 1964, as amended by section 2 of Act 71 of 1975, section 1 of Act 52 of 1986, section 6 of Act 59 of 1990, section 3 of Act 45 of 1995, section 116 of Act 60 of 2001, section 74 of Act 30 of 2002, section 134 of Act 45 of 2003 and section 10 of Act 21 of 2006, and repealed by section 4 of Act 32 of 2014 - 12 Verify source ↗
Section 6 of the Customs and Excise Act, 1964, pending its repeal by the Customs
AI-assisted research summary: This section amends section 6 of the Customs and Excise Act, 1964 by replacing paragraph (hC).
12. Section 6 of the Customs and Excise Act, 1964, pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014), is hereby amended by the substitution in subsection (1) for paragraph (hC) of the following paragraph: ‘‘(hC) places where degrouping depots may be established to which air cargo may be removed [from a transit shed] before due entry thereof, for purposes of— [(a)](i) the storage, detention, unpacking or examination of consolidated packing or its contents; the removal to another such degrouping depot or the delivery to importers of such contents after due entry thereof; the packing or consolidation and removal thereof to a transit shed for export; and such other activities as may be specified by rule;’’. [(b)](ii) (iii) [(c)](iv) 5 10 15 20 25 30 35 40 Amendment of section 38A of Act 91 of 1964, as inserted by section 28 of Act 18 of 2009 and repealed by section 26 of Act 32 of 2014 45 - 13 Verify source ↗
Section 38A of the Customs and Excise Act, 1964, pending its repeal by the
AI-assisted research summary: This section amends Section 38A of the Customs and Excise Act, 1964 by deleting subparagraph (i) in subsection (2)(a).
13. Section 38A of the Customs and Excise Act, 1964, pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014), is hereby amended by the deletion in subsection (2)(a) of subparagraph (i). This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 11 11 Wysiging van artikel 1 van Wet 91 van 1964, soos gewysig deur artikel 1 van Wet 95 van 1965, artikel 1 van Wet 57 van 1966, artikel 1 van Wet 105 van 1969, artikel 1 van Wet 98 van 1970, artikel 1 van Wet 71 van 1975, artikel 1 van Wet 112 van 1977, artikel 1 van Wet 110 van 1979, artikels 1 en 15 van Wet 98 van 1980, artikel 1 van Wet 89 van 1984, artikel 1 van Wet 84 van 1987, artikel 32 van Wet 60 van 1989, artikel 51 van Wet 68 van 1989, artikel 1 van Wet 59 van 1990, artikel 1 van Wet 19 van 1994, artikel 34 van Wet 34 van 1997, artikel 57 van Wet 30 van 1998, artikel 46 van Wet 53 van 1999, artikel 58 van Wet 30 van 2000, artikel 60 van Wet 59 van 2000, artikel 113 van Wet 60 van 2001, artikel 131 van Wet 45 van 2003, artikel 66 van Wet 32 van 2004, artikel 85 van Wet 31 van 2005, artikel 7 van Wet 21 van 2006, artikel 10 van Wet 9 van 2007, artikel 4 van Wet 36 van 2007, artikel 22 van Wet 61 van 2008, artikel 1 van Wet 32 van 2014, artikel 20 van Wet 23 van 2015, artikel 11 van Wet 33 van 2019 en artikel 9 van Wet 24 van 2020 - 11 Verify source ↗
Artikel 1 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur die
AI-assisted research summary: This section amends Article 1 of the Customs and Excise Act, 1964 by inserting a new interpretation rule for certain references.
11. Artikel 1 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur die volgende subartikel na subartikel (5) in te voeg: ‘‘(5A) ’n Verwysing in— (a) artikel 4 na die uitdrukking ‘‘Departement van Handel en Nywerheid of die Departement van Ekonomiese Ontwikkeling’’ of ‘‘Departement van Handel en Nywerheid en Ekonomiese Ontwikkeling’’ word uitgelê as ’n verwysing na ‘‘Departement van Handel, Nywerheid en Mededinging’’; (b) artikels 21A, 43, 48, 49, 53, 55, 56, 56A, 57, 75 en 114 na die uitdrukking ‘‘Handel en Nywerheid’’ word as ’n verwysing na ‘‘Handel, Nywerheid en Mededinging’’ uitgelê; en artikel 48 na die uitdrukking ‘‘Minister van Handel en Nywerheid en vir Ekonomiese Koördinering’’ word as ’n verwysing na ‘‘Minister van Handel, Nywerheid en Mededinging’’ uitgelê.’’. (c) Wysiging van artikel 6 van Wet 91 van 1964, soos gewysig deur artikel 2 van Wet 71 van 1975, artikel 1 van Wet 52 van 1986, artikel 6 van Wet 59 van 1990, artikel 3 van Wet 45 van 1995, artikel 116 van Wet 60 van 2001, artikel 74 van Wet 30 van 2002, artikel 134 van Wet 45 van 2003 en artikel 10 van Wet 21 van 2006, en herroep deur artikel 4 van Wet 32 van 2014 - 12 Verify source ↗
Artikel 6 van die Doeane- en Aksynswet, 1964, hangende die herroeping daarvan
AI-assisted research summary: This provision amends Article 6 to allow depots for degrouping air cargo, including handling, unpacking, inspection, transfer, delivery after clearance, and other activities set by rule.
12. Artikel 6 van die Doeane- en Aksynswet, 1964, hangende die herroeping daarvan deur die Wysigingswet op Doeane en Aksyns, 2014 (Wet No. 32 van 2014), word hierby gewysig deur in subartikel (1) paragraaf (hC) deur die volgende paragraaf te vervang: ‘‘(hC) plekke waar ontgroeperingsdepots opgerig mag word waarheen lugvrag [vanaf ’n deurvoerloods] voor behoorlike klaring daarvan verwyder kan word vir doeleindes van— [(a)](i) die opslag, aanhouding, uitpak of ondersoek van gekonsolideerde verpakking of die inhoud daarvan; [(b)](ii) die verwydering na ’n ander ontgroeperingsdepot of aflewering aan invoerders van sodanige inhoud na behoorlike klaring daarvan; die verpakking of konsolidering en verwydering daarvan na ’n deurvoerloods vir uitvoer; en sodanige ander doeleindes of aktiwiteite wat by reël vermeld word;’’. [(c)](iv) (iii) 5 10 15 20 25 30 35 40 45 Wysiging van artikel 38A van Wet 91 van 1964, soos ingevoeg deur artikel 28 van Wet 18 van 2009 en herroep deur artikel 26 van Wet 32 van 2014 - 13 Verify source ↗
Artikel 38A van die Doeane- en Aksynswet, 1964, hangende die herroeping
AI-assisted research summary: This section amends Article 38A of the Customs and Excise Act, 1964 by deleting subparagraph (i) in subarticle (2)(a).
13. Artikel 38A van die Doeane- en Aksynswet, 1964, hangende die herroeping daarvan deur die Wysigingswet op Doeane en Aksyns, 2014 (Wet No. 32 van 2014), word hierby gewysig deur in subartikel (2)(a) subparagraaf (i) te skrap. 50 This gazette is also available free online at www.gpwonline.co.za - 12 Verify source ↗
No. 45788
AI-assisted research summary: This section amends section 60 of the Tax Administration Laws Amendment Act context.
12 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 12 Amendment of section 60 of Act 91 of 1964, as amended by section 4 of Act 85 of 1968, substituted by section 20 of Act 105 of 1969, and amended by section 11 of Act 86 of 1982, section 25 of Act 59 of 1990, section 9 of Act 19 of 1994, section 44 of Act 45 of 1995, section 57 of Act 53 of 1999, section 46 of Act 19 of 2001, section 48 of Act 30 of 2002 and section 50 of Act 32 of 2014 5 - 14 Verify source ↗
Section 60 of the Customs and Excise Act, 1964, is hereby amended by the
AI-assisted research summary: This section changes the heading of section 60 of the Customs and Excise Act, 1964.
14. Section 60 of the Customs and Excise Act, 1964, is hereby amended by the substitution for the heading of the following heading: ‘‘60. Licensing [fees according to Schedule No. 8]’’. Amendment of section 64E of Act 91 of 1964, as amended by section 48 of Act 19 of 2001, section 50 of Act 30 of 2002, section 36 of Act 61 of 2008 and section 19 of Act 39 of 2013 10 - 15 Verify source ↗
Section 64E of the Customs and Excise Act, 1964, is hereby amended by the
AI-assisted research summary: This section amends the Customs and Excise Act by repealing one subsection and replacing parts of section 75.
15. Section 64E of the Customs and Excise Act, 1964, is hereby amended by the repeal of subsection (4). Amendment of section 75 of Act 91 of 1964, as amended by section 13 of Act 95 of 1965, section 10 of Act 57 of 1966, section 8 of Act 85 of 1968, section 24 of Act 105 of 1969, section 8 of Act 103 of 1972, section 2 of Act 68 of 1973, section 9 of Act 71 of 1975, section 27 of Act 112 of 1977, section 8 of Act 93 of 1978, section 10 of Act 110 of 1979, section 19 of Act 86 of 1982, section 6 of Act 89 of 1984, section 11 of Act 101 of 1985, section 9 of Act 52 of 1986, section 23 of Act 84 of 1987, section 8 of Act 69 of 1988, section 13 of Act 68 of 1989, section 29 of Act 59 of 1990, section 13 of Act 61 of 1992, section 7 of Act 98 of 1993, section 10 of Act 19 of 1994, section 53 of Act 45 of 1995, section 61 of Act 30 of 2000, section 50 of Act 19 of 2001, section 130 of Act 60 of 2001, section 109 of Act 74 of 2002, section 146 of Act 45 of 2003, section 27 of Act 34 of 2004, section 92 of Act 31 of 2005, section 70 of Act 20 of 2006, section 95 of Act 35 of 2007, section 99 of Act 60 of 2008, section 63 of Act 32 of 2014 and section 16 of Act 13 of 2017 16. (1) Section 75 of the Customs and Excise Act, 1964, is hereby amended— (a) by the substitution in subsection (1) for paragraph (d) of the following paragraph: ‘‘(d) in respect of any excisable goods or fuel levy goods manufactured in the Republic described in Schedule No. 6, a rebate of the excise duty specified in Part 2 of Schedule No. 1 or of the fuel levy and of the Road Accident Fund levy specified respectively in Part 5A and Part 5B of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, or a refund of the excise duty, fuel levy or Road Accident Fund levy actually paid at the [item] time of entry for home consumption shall be granted to the extent and in the circumstances stated in the item of Schedule No. 6 in which such goods are specified, subject to compliance with the provisions of the said item and any refund under this paragraph may be paid to the person who paid the duty or any person indicated in the notes to the said Schedule No. 6:’’; and (b) by the substitution in subsection (1C) for paragraph (a) of the following paragraph: ‘‘(a) Notwithstanding the provision of subsection (1A), the Commis- sioner may investigate any application for a refund of such levies on distillate fuel to establish whether the fuel has been— (i) duly entered or is deemed to have been duly entered in terms of this Act; (ii) purchased in the quantities stated in such return; (iii) [delivered to the premises of the user and is being stored and used or has been used in accordance with the purpose declared on the application for registra- tion and the said item of Schedule No. 6.] collected by the user or delivered for the user; 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 13 13 Wysiging van artikel 60 van Wet 91 van 1964, soos gewysig deur artikel 4 van Wet 85 van 1968, vervang deur artikel 20 van Wet 105 van 1969, en gewysig deur artikel 11 van Wet 86 van 1982, artikel 25 van Wet 59 van 1990, artikel 9 van Wet 19 van 1994, artikel 44 van Wet 45 van 1995, artikel 57 van Wet 53 van 1999, artikel 46 van Wet 19 van 2001, artikel 48 van Wet 30 van 2002 en artikel 50 van Wet 32 van 2014 5
Part
Part 5B of Schedule No. 1 in respect of such goods at the time of
- 14 Verify source ↗
Artikel 60 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur die
AI-assisted research summary: This provision replaces the heading of Article 60 with a new licensing heading.
14. Artikel 60 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur die opskrif deur die volgende opskrif te vervang: ‘‘60. Lisensiëring [Lisensiegelde ooreenkomstig Bylae No. 8]’’. Wysiging van artikel 64E van Wet 91 van 1964, soos gewysig deur artikel 48 van Wet 19 van 2001, artikel 50 van Wet 30 van 2002, artikel 36 van Wet 61 van 2008 en artikel 19 van Wet 39 van 2013 10 - 15 Verify source ↗
Artikel 64E van die Doeane- en Aksynswet, 1964, word hierby gewysig deur
AI-assisted research summary: This provision amends the Customs and Excise Act by deleting subsection 4 of Article 64E and replacing paragraph (d) of subsection 1 of Article 75.
15. Artikel 64E van die Doeane- en Aksynswet, 1964, word hierby gewysig deur subartikel (4) te skrap. Wysiging van artikel 75 van Wet 91 van 1964, soos gewysig deur artikel 13 van Wet 95 van 1965, artikel 10 van Wet 57 van 1966, artikel 8 van Wet 85 van 1968, artikel 24 van Wet 105 van 1969, artikel 8 van Wet 103 van 1972, artikel 2 van Wet 68 van 1973, artikel 9 van Wet 71 van 1975, artikel 27 van Wet 112 van 1977, artikel 8 van Wet 93 van 1978, artikel 10 van Wet 110 van 1979, artikel 19 van Wet 86 van 1982, artikel 6 van Wet 89 van 1984, artikel 11 van Wet 101 van 1985, artikel 9 van Wet 52 van 1986, artikel 23 van Wet 84 van 1987, artikel 8 van Wet 69 van 1988, artikel 13 van Wet 68 van 1989, artikel 29 van Wet 59 van 1990, artikel 13 van Wet 61 van 1992, artikel 7 van Wet 98 van 1993, artikel 10 van Wet 19 van 1994, artikel 53 van Wet 45 van 1995, artikel 61 van Wet 30 van 2000, artikel 50 van Wet 19 van 2001, artikel 130 van Wet 60 van 2001, artikel 109 van Wet 74 van 2002, artikel 146 van Wet 45 van 2003, artikel 27 van Wet 34 van 2004, artikel 92 van Wet 31 van 2005, artikel 70 van Wet 20 van 2006, artikel 95 van Wet 35 van 2007, artikel 99 van Wet 60 van 2008, artikel 63 van Wet 32 van 2014 en artikel 16 van Wet 13 van 2017 16. (1) Artikel 75 van die Doeane- en Aksynswet, 1964, word hierby gewysig— (a) deur in die Engelse teks paragraaf (d) van subartikel (1) deur die volgende paragraaf te vervang: ‘‘(d) in respect of any excisable goods or fuel levy goods manufactured in the Republic described in Schedule No. 6, a rebate of the excise duty specified in Part 2 of Schedule No. 1 or of the fuel levy and of the Road Accident Fund levy specified respectively in Part 5A and Part 5B of Schedule No. 1 in respect of such goods at the time of entry for home consumption thereof, or if duly entered for export and exported in accordance with such entry, or a refund of the excise duty, fuel levy or Road Accident Fund levy actually paid at the [item] time of entry for home consumption shall be granted to the extent and in the circumstances stated in the item of Schedule No. 6 in which such goods are specified, subject to compliance with the provisions of the said item and any refund under this paragraph may be paid to the person who paid the duty or any person indicated in the notes to the said Schedule No. 6:’’; (b) deur in subartikel (1C) paragraaf (a) deur die volgende paragraaf te vervang: ‘‘(a) Ondanks die bepalings van subartikel (1A), kan die Kommissaris enige aansoek om ’n terugbetaling van sodanige heffings op distillaatbrandstof ondersoek om te bepaal of die brandstof— (i) behoorlik ingevolge hierdie Wet geklaar is of geag word behoorlik geklaar te wees; (ii) aangekoop is in die hoeveelhede in sodanige opgawe (iii) verklaar; [afgelewer is by die persele van die gebruiker en geberg en ooreenkomstig die doel wat op die aansoek om registrasie verklaar is en die bedoelde item van Bylae No. 6 gebruik word of gebruik is.] afgehaal is deur die gebruiker of afgelewer is vir die gebruiker; 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 14 Verify source ↗
No. 45788
AI-assisted research summary: The Minister may set, by notice in the Gazette, when subsection (1)(b) starts to apply.
14 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 14 (iv) dispensed directly for use, or stored in storage facilities controlled by the user and dispensed from such storage facilities for use; and (v) used in accordance with the purpose declared on the application for registration and the said item of Schedule No. 6.’’. 5 (2) Subsection (1)(b) comes into operation on a date determined by the Minister by notice in the Gazette. Amendment of section 79 of Act 91 of 1964, as amended by section 2 of Act 64 of 1974, section 11 of Act 52 of 1986, section 7 of Act 105 of 1992, section 56 of Act 45 of 1995 and section 69 of Act 32 of 2014 10 - 17 Verify source ↗
Section 79 of the Customs and Excise Act, 1964, is hereby amended by the
AI-assisted research summary: Section 79 is amended to prohibit falsely pretending to be an officer or possessing or wearing a customs uniform without entitlement.
17. Section 79 of the Customs and Excise Act, 1964, is hereby amended by the substitution in subsection (1) for paragraph (e) of the following paragraph: ‘‘(e) falsely holds himself or herself out to be an officer, or possesses or wears a customs uniform without being entitled to possess or wear such a uniform;’’. 15 Amendment of section 93 of Act 28 of 2011, as amended by section 45 of Act 39 of 2013, section 49 of Act 23 of 2015 and section 28 of Act 24 of 2020 - 18 Verify source ↗
Section 93 of the Tax Administration Act, 2011, is hereby amended by the deletion
AI-assisted research summary: This section amends section 93 by deleting one “or” and replacing “and” with “or” in paragraph (e).
18. Section 93 of the Tax Administration Act, 2011, is hereby amended by the deletion of the word ‘‘or’’ after paragraph (d) and the substitution for the word ‘‘and’’ at the end of paragraph (e) with the word ‘‘or’’. 20 Amendment of section 95 of Act 28 of 2011, as amended by section 29 of Act 24 of 2020 - 19 Verify source ↗
Section 95 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: The taxpayer may ask SARS for a reduced or additional assessment within 40 business days after the assessment date by submitting a true and full return or relevant material.
19. Section 95 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsection (5) of the following subsection: ‘‘(5) An assessment under subsection (1)(a) or (c) is [not] only subject 25 to objection [or] and appeal[, unless the taxpayer— (a) (b) submits the return referred to in subsection (1)(a); or submits the response to the request referred to in subsection (1)(c), and] if SARS [does] decides not [issue] to make a reduced or additional assessment after the taxpayer submits the return or relevant material under subsection (6).’’; (b) by the substitution for subsection (6) of the following subsection: ‘‘(6) The taxpayer in relation to whom the assessment under subsection (1)(a) or (c) has been issued may, within 40 business days from the date of assessment, request SARS to [issue] make a reduced [assessment] or additional assessment by submitting a true and full return or the relevant material.’’; (c) by the substitution for subsection (7) of the following subsection: ‘‘(7) [A] If reasonable grounds for an extension are submitted by the taxpayer, a senior SARS official may extend the period referred to in subsection (6) within which the return or relevant material must be submitted, for a period not exceeding the relevant period referred to in section 99(1) or forty business days, whichever is the longest.’’; and (d) by the addition after subsection (7) of the following subsection: 30 35 40 45 subsection (6), ‘‘(8) If SARS decides not to make a reduced or additional assessment under the assessment made under subsection (1)(a) or (c), for purposes of Chapter 9, is regarded as the date of the notice of the decision.’’. the date of This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 15 15 (iv) regstreeks vir gebruik vrygestel is, of in bergings- fasiliteite onder die beheer van die gebruiker geberg is en uit sodanige bergingsfasileite vir gebruik vrygestel is; en (v) ooreenkomstig die doel wat op die aansoek om registrasie verklaar is en die bedoelde item van Bylae No. 6 gebruik is.’’. 5 (2) Subartikel (1)(b) tree in werking op ’n datum deur die Minister by kennisgewing in die Staatskoerant bepaal. Wysiging van artikel 79 van Wet 91 van 1964, soos gewysig deur artikel 2 van Wet 64 van 1974, artikel 11 van Wet 52 van 1986, artikel 7 van Wet 105 van 1992, artikel 56 van Wet 45 van 1995 en artikel 69 van Wet 32 van 2014 10 - 17 Verify source ↗
Artikel 79 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in
AI-assisted research summary: This amendment replaces a rule so that a person must not falsely pretend to be an officer or possess or wear a customs uniform without being entitled to do so.
17. Artikel 79 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in subartikel (1) paragraaf (e) deur die volgende paragraaf te vervang: ‘‘(e) valslik voorgee dat hy of sy ’n beampte is, of ’n doeane uniform besit of dra sonder om daarop geregtig te wees om sodanige uniform te besit of te dra;’’. 15 Wysiging van artikel 93 van Wet 28 van 2011, soos gewys deur artikel 45 van Wet 39 van 2013, artikel 49 van Wet 23 van 2015 en artikel 28 van Wet 24 van 2020 - 18 Verify source ↗
Artikel 93 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This provision amends Article 93 by deleting one word in paragraph (d) and replacing one word in paragraph (e).
18. Artikel 93 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur die woord ‘‘of’’ aan die einde van paragraaf (d) te skrap en die woord ‘‘en’’ aan die einde van paragraaf (e) deur die woord ‘‘of’’ te vervang. 20 Wysiging van artikel 95 van Wet 28 of 2011, soos gewysig deur artikel 29 van Wet 24 van 2020 - 19 Verify source ↗
Artikel 95 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: The amendment lets a taxpayer ask SAID for a reduced or additional assessment within 40 business days, and allows a senior SAID official to extend that period for reasonable grounds.
19. Artikel 95 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur subartikel (5) deur die volgende subartikel te vervang: (c) ‘‘(5) [(4)](1)(a) of ’n Aanslag kragtens subartikel is [nie onderhewig] slegs aan beswaar en appèl onderhewig [nie, tensy die belastingpligtige— (a) die opgawe na verwys in subartikel (1)(a), indien; of (b) die reaksie op ’n versoek na verwys in subartikel (1)(c),] indien[, en] SAID besluit om nie ’n verminderde of addisionele aanslag uit te reik, nadat die belastingpligte die opgawe of tersaaklike inligting kragtens subartikel (6) indien het [uitreik] nie.’’; (b) deur subartikel (6) deur die volgende subartikel te vervang: ‘‘(6) Die belastingpligtige ten opsigte van wie die aanslag kragtens subartikel (1)(a) of (c) uitgereik is, mag binne 40 besigheidsdae vanaf die datum van aanslag, SAID versoek om ’n verminderde [aanslag] of addisionele aanslag uit te reik deur ’n korrekte en volledige opgawe of die tersaaklike materiaal, in te dien.’’; (c) deur subartikel (7) deur die volgende subartikel te vervang: redelike gronde vir ’n ‘‘(7) Indien die belastingpligtige verskaf word, kan ’n [Senior] senior SAID-amptenaar [kan] die tydperk in subartikel (6) na verwys, waarbinne die opgawe of die tersaaklike materiaal ingedien moet word verleng, vir ’n tydperk wat nie die tersaaklike tydperk in artikel 99(1) na verwys of veertig besigheidsdae, welke ook al die langste is, oorskry nie.’’; en verlenging deur (d) deur die volgende subartikel na subartikel (7) by te voeg: ‘‘(8) Indien SAID besluit om nie ’n verminderde of addisionele aanslag kragtens subartikel (6) uit te reik nie, word die datum van die aanslag kragtens subartikel (1)(a) of (c) uitgereik, vir doeleindes van Hoofstuk 9, geag die datum van die kennisgewing van die besluit te wees.’’. 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za - 16 Verify source ↗
No. 45788
AI-assisted research summary: This section is a heading noting an amendment of section 99 of Act 28 of 2011, as previously amended.
16 No. 45788 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 21 of 2021 Tax Administration Laws Amendment Act, 2021 16 Amendment of section 99 of Act 28 of 2011, as amended by section 59 of Act 21 of 2012, section 47 of Act 39 of 2013, section 51 of Act 23 of 2015 and section 55 of Act 16 of 2016 - 20 Verify source ↗
Section 99 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: This section amends section 99 of the Tax Administration Act, 2011 to add a new item covering a reduced or additional assessment under section 95(6).
20. Section 99 of the Tax Administration Act, 2011, is hereby amended by the insertion in subsection (2)(d) after item (iii) of the following item: ‘‘(iv) a reduced or additional assessment under section 95(6); or’’. 5 Amendment of section 149 of Act 28 of 2011 - 21 Verify source ↗
Section 149 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: This section amends section 149 of the Tax Administration Act, 2011 so paragraph (a) is replaced with wording that keeps the person’s identity undisclosed, subject to section 70(5)/(6).
21. Section 149 of the Tax Administration Act, 2011, is hereby amended by the substitution in subsection (3) for paragraph (a) of the following paragraph: ‘‘(a) be in a format which, subject to section 70[(5)](6), does not disclose the 10 identity of the person concerned; and’’. Amendment of section 233 of Act 28 of 2011 - 22 Verify source ↗
Section 233 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: This section amends a tax administration rule so that an applicant’s identity is not disclosed, subject to section 70(5)/(6), and timing must be agreed between the Commissioner and the Auditor-General or Minister as applicable.
22. Section 233 of the Tax Administration Act, 2011, is hereby amended by the substitution in subsection (2) for paragraph (a) of the following paragraph: ‘‘(a) subject to section 70[(5)](6), not disclose the identity of the applicant, and must be submitted at such time as may be agreed between the Commissioner and the Auditor-General or Minister, as the case may be; and’’. 15 Amendment of section 1 of Act 14 of 2020 23. (1) Section 1 of the Disaster Management Tax Relief Administration Act, 2020, is hereby amended by the substitution for paragraph (b) of the definition of ‘‘qualifying taxpayer’’ of the following paragraph: 20 ‘‘(b) that conducts a trade during the year of assessment ending on or after 1 April [2020] 2021 but before 1 April [2021] 2022 and has a gross income of R100 million or less during that year of assessment;’’. (2) Subsection (1) is deemed to have come into operation on 1 August 2021. 25 Amendment of section 2 of Act 14 of 2020 24. (1) Section 2 of the Disaster Management Tax Relief Administration Act, 2020, is hereby amended by the substitution for subsections (1) and (2) of the following subsections: that ‘‘(1) A qualifying taxpayer, is a resident employer or representative employer as referred to in paragraph 2 of the Fourth Schedule to the Income Tax Act, that is registered as such an employer by [25 March 2020] 25 June 2021, may pay only 65 per cent of the employees’ tax payable in terms of paragraph 2(1) of the Fourth Schedule, with respect to amounts deducted or withheld during the period commencing on [1 April 2020] 1 August 2021 and ending on [31 August 2020] 31 October 2021. (2) The remaining amount of 35 per cent of the employees’ tax payable in terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, with respect to amounts deducted or withheld during the period in subsection (1), must be included in the gross employees’ tax due and payable by the employer in [six] four equal monthly instalments, commencing on [7 October 2020] 7 December 2021 and ending on [5 March 2021] 7 March 2022.’’. (2) Subsection (1) is deemed to have come into operation on 1 August 2021. Short title and commencement 25. (1) This Act is called the Tax Administration Laws Amendment Act, 2021. (2) Save in so far as is otherwise provided for in this Act, or the context otherwise indicates, the amendments effected by this Act come into operation on the date of promulgation of this Act. 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op Belastingadministrasiewette, 2021 Wet No. 21 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45788 17 17 Wysiging van artikel 99 van Wet 28 van 2011, soos gewysig deur artikel 59 van Wet 21 van 2012, artikel 47 van Wet 39 van 2013, artikel 51 van Wet 23 van 2015 en artikel 55 van Wet 16 van 2016 - 20 Verify source ↗
Artikel 99 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This provision amends Article 99 of the Tax Administration Act, 2011 by inserting a new item about a reduced or additional assessment under section 95(6).
20. Artikel 99 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur die volgende item na item (iii) in subartikel (2)(d) in te voeg: 5 ‘‘(iv) ’n verminderde of addisionele aanslag kragtens artikel 95(6); of’’. Wysiging van artikel 149 van Wet 28 van 2011 - 21 Verify source ↗
Artikel 149 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This section amends Article 149 so that the relevant paragraph now requires a format that, subject to Article 70(5)(6), does not reveal the identity of the person concerned.
21. Artikel 149 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur paragraaf (a) in subartikel (3) deur die volgende paragraaf te vervang: ‘‘(a) in ’n formaat wees wat, behoudens artikel 70[(5)](6), nie die identiteit van 10 die betrokke persoon openbaarmaak nie; en’’. Wysiging van artikel 233 van Wet 28 van 2011 - 22 Verify source ↗
Artikel 233 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: The amendment says the applicant’s identity must not be disclosed, except as allowed by the cited article, and the item must be submitted at a time agreed by the relevant authorities.
22. Artikel 233 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur paragraaf (a) in subartikel (2) deur die volgende paragraaf te vervang: ‘‘(a) behoudens artikel 70[(5)](6), nie die identiteit van die aansoeker openbaar nie, en moet voorgelê word op die tyd soos ooreengekom deur die Kommissaris en die Ouditeur-generaal of Minister, na gelang van die geval; en’’. 15 Wysiging van artikel 1 van Wet 14 van 2020 23. (1) Artikel 1 van die Wet op Administrasie van Rampbestuurbelastingverligting, 2020, word hierby gewysig deur paragraaf (b) van die omskrywing van ‘‘kwalifiserende beplastingpligte’’ deur die volgende paragraaf te vervang: ‘‘(b) wat ’n bedryf beoefen gedurende die jaar van aanslag wat op of na 1 April [2020] 2021 maar voor 1 April [2021] 2022 eindig, en ’n bruto inkomste van R100 miljoen of minder gedurende daardie jaar van aanslag het; (2) Subartikel (1) word geag op 1 Augustus 2021 in werking te getree het. Wysiging van artikel 2 van Wet 14 van 2020 24. (1) Artikel 2 van die Wet op Administrasie van Rampbestuurbelastingverligting, 2020, word hierby gewysig is deur subartikels (1) en (2) deur die volgende subartikels te vervang: ‘‘(1) ’n Kwalifiserende belastingpligtige, wat ’n werkgewer is wat ’n inwoner of verteenwoordigende werkgewer is, soos in paragraaf 2 van die Vierde Bylae by die Inkomstebelastingwet bedoel, wat as so ’n werkgewer teen [25 Maart 2020] 25 Junie 2021 geregistreer is, kan slegs 65 persent van die werknemersbelasting betaalbaar ingevolge paragraaf 2(1) van die Vierde Bylae betaal, ten opsigte van bedrae afgetrek of teruggehou gedurende die tydperk wat op [1 April 2020] 1 Augustus 2021 ’n aanvang neem en op [31 Augustus 2020] 31 Oktober 2021 eindig. paragraaf ingevolge (2) Die oorblywende bedrag van 35 persent van die werknemersbelasting betaalbaar die Inkomstebelastingwet, ten opsigte van bedrae afgetrek of teruggehou gedurende die tydperk in subartikel (1), moet ingesluit word in die bruto werknemersbelasting verskuldig en betaalbaar deur die werknemer in [ses] vier gelyke maandelikse paaiemente, wat op [7 Oktober 2020] 7 December 2021 ’n aanvang neem en op [5 Maart 2021] 7 Maart 2022 eindig.’’. die Vierde Bylae 2(1) van by (2) Subartikel (1) word geag op 1 Augustus 2021 in werking te getree het. Kort titel en inwerkingtreding 25. (1) Hierdie Wet heet die Wysigingswet op Belastingadministrasiewette, 2021. (2) Tensy hierdie Wet anders bepaal of dit uit die samehang anders blyk, tree die wysigings wat deur hierdie Wet aangebring word op die datum van promulgering van hierdie Wet in werking. 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za
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