Tax Administration Act — Part 4 | Act 28 of 2011 — South Africa law | Esheria

Tax Administration Act

Part 4 of 5 · provisions 601–800

This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
South Africa
Instrument
Act or statute
Citation
Act 28 of 2011
Version
Undated source snapshot
Language
en
Updated
Official source
View official record ↗
Complete work
View statute overview
VAT VAT administration VAT amendments VAT assessment VAT compliance VAT refunds VAT registration VAT registration/change notification VAT rulings VAT-style zero-rating or exemption act amendment additional assessment administration administrative appeals administrative compliance administrative decisions administrative discretion administrative enforcement administrative finality administrative objection administrative penalties administrative procedures administrative process administrative relief +454 more

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

  • The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)

Statute overview

About this statute

This section is a set of headings about delegations by the Commissioner, legal proceedings on behalf of the Commissioner, the Minister’s powers and duties, and the Minister’s power to appoint a Tax Ombud. Section 15 is titled Office of Tax Ombud. This section is titled “Mandate of Tax Ombud” and “Limitations on authority.” This provision is headed “Woordomskrywing” and appears to introduce Chapter 2 and its parts, but it does not state a substantive rule in the text provided. This section is a set of headings about delegation, legal proceedings, the Minister’s powers and duties, and the Tax Ombud’s powers and duties.

Read the provisions Ask with citations

Legal text

Provisions of Tax Administration Act

Showing 200 of 922

Part

Part III of Chapter III of this

  1. 37

    Artikel 12J van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 12J of the Income Tax Act, 1962 by deleting subsection (9).

    37. Artikel 12J van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (9) te skrap. Wysiging van artikel 23
  2. 38

    Artikel 23 van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends section 23 of the Income Tax Act, 1962 by replacing paragraph (d).

    38. Artikel 23 van die Inkomste- belastingwet, 1962, word hierby gewysig deur paragraaf (d) deur die volgende paragraaf te vervang: ‘‘(d) enige belasting[, reg, heffing, rente of boete] kragtens hierdie Wet, gehef[, enige addisionele belasting kragtens artikel 60 van die Wet op Belasting op 1991 Toegevoegde Waarde, (Wet No. 89 van 1991), gehef en] of enige rente of boete [betaalbaar ten gevolge van die laat betaling van enige belas- ting, reg, heffing of bydrae wat betaalbaar is] gehef kragtens enige ander Wet wat deur die Kommissaris geadministreer word[, die Wet op Streeks- diensterade, 1985 (Wet No. 109 van 1985), die Wet op Gesa- mentlike Dienste vir KwaZulu en Natal, 1990 (Wet No. 84 van 1990), die Skills Development Levies Act, 1999 (Wet No. 9 van 1999), en die Unemployment Insurance Contributions Act, 2002 (Wet No. 4 van 2002)];’’. 236 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 23H
  3. 39

    Section 23H of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends Section 23H of the Income Tax Act, 1962 by deleting subsection (4).

    39. Section 23H of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (4). Amendment of section 24J
  4. 40

    Section 24J of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 24J of the Income Tax Act, 1962 by deleting subsection (11).

    40. Section 24J of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (11). Amendment of section 25A
  5. 41

    Section 25A of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 25A of the Income Tax Act, 1962 by deleting subsection (2).

    41. Section 25A of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (2). Amendment of section 35
  6. 42

    Section 35 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Some persons dealing with payments to non-residents must pay the Commissioner within 14 days after month-end and file a return at the time of payment; they may also deduct or withhold that amount from what they owe the non-resident.

    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 liabil- ity 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 liabil- ity 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 subsec- tion (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 para- graph: ‘‘(b) Any person making a payment to the Commissioner in terms of para- graph (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 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 237 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 23H
  7. 39

    Artikel 23H van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends section 23H of the Income Tax Act, 1962 by deleting subsection (4).

    39. Artikel 23H van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (4) te skrap. Wysiging van artikel 24J
  8. 40

    Artikel 24J van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 24J of the Income Tax Act, 1962, by deleting subarticle (11).

    40. Artikel 24J van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (11) te skrap. Wysiging van artikel 25A
  9. 41

    Artikel 25A van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends section 25A of the Income Tax Act, 1962, by deleting subsection (2).

    41. Artikel 25A van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (2) te skrap. Wysiging van artikel 35
  10. 42

    Artikel 35 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: This provision amends section 35 so that certain people must pay the Commissioner within 14 days and file the required return/statement, and the payer may deduct or withhold the amount from what is owed to the other person.

    42. Artikel 35 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur die woorde in subartikel (2)(a) wat die voorbehoudsbepaling voor- afgaan deur die volgende woorde te vervang: van wat daardie ‘‘ ’n Persoon wat ’n verpligting oploop om aan ’n ander persoon wat nie ’n inwoner is nie ’n bedrag in subartikel (1) bedoel, te betaal, of wat betaling van so ’n bedrag ten behoewe ander persoon ontvang, moet binne 14 dae na die end van die maand waartydens hy dié verpligting oploop of dié betaling ontvang, na gelang van die geval, of binne die die tydperk verdere Kommissaris mag goedkeur, ’n bedrag (wat ’n finale betaling ten behoewe van daardie ander per- soon is) aan die Kommissaris betaal ten opsigte van daardie ander persoon se aanspreeklikheid vir belasting ingevolge subartikel (1) en moet ten tyde van bedoelde belastingbetaling aan die Kom- missaris ’n [verklaring] opgawe verstrek [in die vorm wat die Kommissaris mag voorskryf];’’; (b) deur paragraaf (b) in subartikel (2) deur die volgende paragraaf te vervang: ‘‘(b) ’n Persoon wat ingevolge paragraaf (a) ’n betaling aan die Kommissaris maak, is ondanks enige andersluidende ooreenkoms geregtig om van die bedrag wat [hy] daardie persoon aan bedoelde ander persoon verskuldig is die bedrag van bedoelde betaling af te trek of terug te hou[, of om die 238 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal 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
  11. 43

    Section 35A of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 35A so that a purchaser must submit a return with the payment, and may have to pay withheld amounts to the Commissioner within the required time.

    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, to- gether with the payment contem- plated in subsection (4), submit to the Commissioner a [declaration in the form and containing the information as the Commis- sioner 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 un- der subsection (1) only if the pur- chaser knows or should reasonably have known that the seller is not a resident and [fails to withhold any amount as required by subsec- tion (1), that purchaser— (a) is personally liable for the payment amount of which he or she failed to withhold; and the (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[— STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 239 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping aldus betaalde bedrag op bedoelde ander persoon te verhaal of om ’n bedrag gelyk aan die aldus betaalde bedrag terug te hou uit gelde wat in sy hoedanigheid van agent van bedoelde ander persoon in sy besit mag wees of kom].’’; (c) deur paragrawe (d) en (e) in subartikel (2) te skrap; en (d) deur subartikel (3) te skrap. Wysiging van artikel 35A
  12. 43

    Artikel 35A van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: The buyer must give a return to the Commissioner with the payment, and may have to pay withheld amounts and a 10% penalty if the buyer did not withhold or pay as required.

    43. Artikel 35A van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur subartikel (6) deur die volgende subartikel te vervang: ‘‘(6) Die koper moet, tesame met die betaling in subartikel (4) bedoel, ’n [verklaring in die vorm en met die inligting wat die Kommissaris mag bepaal,] op- gawe aan die Kommissaris ver- strek.’’; (b) deur subartikel (7) deur die volgende subartikel te vervang: ‘‘(7) [Indien ’n] ’n Koper is persoonlik aanspreeklik ingevolge die omstandighede in artikel 157 van die Wet op Belastingadmini- strasie, beoog, vir die bedrag wat ingevolge subartikel (1) terugge- hou moes word, slegs waar die rederlikerwys of koper weet behoort te geweet het dat die verkoper nie ’n inwoner is nie en [nalaat om enige bedrag soos deur subartikel (1) vereis, terug te hou— (a) is daardie koper persoonlik aanspreeklik vir die betaling van die bedrag wat hy of sy nagelaat het om terug te hou; en aan (b) moet] daardie koper moet die bedrag daardie Kommissaris betaal nie later nie as die datum waarop betaling gemaak moes word wel indien teruggehou was.’’; (c) deur subartikel (9) deur die volgende bedrag die subartikel te vervang: ‘‘(9) Indien ’n koper nalaat om enige bedrag in subartikel (1) bedoel aan die Kommissaris te betaal binne die tydperk ingevolge subartikel daarvoor (4) toegelaat[— 240 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal on (a) is liable for interest at the prescribed any rate amount outstanding calcu- lated from the day following the last date for payment to the date that the amount is received by the Commis- sioner; and (b)] must pay a penalty equal to ten per cent 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 Ad- ministration Act.’’. Amendment of section 37H
  13. 44

    Section 37H of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This section amends section 37H of the Income Tax Act and removes subsection (22).

    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, notwith- standing 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
  14. 45

    Section 40 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Section 40 of the Income Tax Act, 1962 is repealed. The buyer must pay interest on any unpaid amount and a 10% penalty.

    45. Section 40 of the Income Tax Act, 1962, is hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 241 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (a) is daardie koper vir rente aanspreeklik teen die voor- geskrewe rentekoers op enige uitstaande bedrag, gereken vanaf die dag wat volg op die laaste dag vir betaling tot die datum waarop die bedrag deur Kommissaris ontvang is; en daardie die koper, (b)] moet by- komend tot enige ander boete of heffing waarvoor hy of sy ingevolge hierdie Wet aan- spreeklik mag wees, ’n boete gelykstaande aan tien persent van [daardie] die bedrag betaal.’’; (d) deur subartikel te skrap; en (e) deur subartikel (13) deur die volgende (10) subartikel te vervang: ‘‘(13) Die [koper,] eiendoms- agent of transportbesorger[, na gelang van die geval, kan die bedrag ingevolge subartikel (7) of (12) betaal van die verkoper verhaal] wat ’n bedrag ingevolge subartikel (12) betaal het, word geag ’n terughoudingsagent vir doeleindes op Belastingadministrasie te wees.’’. die Wet van Wysiging van artikel 37H word 1962,
  15. 44

    Artikel 37H van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This section amends section 37H and repeals article 40.

    44. Artikel 37H van die Inkomste- hierby belastingwet, gewysig— (a) deur in subartikel (21) die woorde wat (b) deur die volg op paragraaf volgende woorde te vervang: ‘‘kan die Kommissaris, ondanks die bepalings van artikel [79] 99 van die Wet op Belastingadmini- strasie, aanslae ten opsigte van die maatskappy hef asof die maat- skappy nie ’n kwalifiserende maat- skappy was nie.’’; en (b) deur subartikel (22) te skrap. Herroeping van artikel 40
  16. 45

    Die Inkomstebelastingwet, 1962,

    Verify source ↗

    AI-assisted research summary: This section amends the Income Tax Act, 1962 by repealing section 40.

    45. Die Inkomstebelastingwet, 1962, word hierby gewysig deur artikel 40 te herroep. 242 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 47C
  17. 46

    Section 47C of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Section 47C is amended so that it does not apply to certain amounts received by or accrued to a taxpayer.

    46. Section 47C of the Income Tax Act, 1962, is hereby amended by the substitu- tion 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 in terms of amount section 47G(1).’’. Amendment of section 47F the
  18. 47

    Section 47F of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Taxpayers and certain residents must submit a return to the Commissioner when making the related payment.

    47. Section 47F of the Income Tax Act, 1962, is hereby amended by the substitu- tion 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
  19. 48

    Section 47G of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This section amends Section 47G of the Income Tax Act by changing subsection (1) and deleting subsection (2).

    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 accor- dance with Part A of Chapter 10 of the Tax Administration Act.’’; and (b) by the deletion of subsection (2). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 243 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroeping van artikel 47C
  20. 46

    Artikel 47C van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This amendment says Article 47C(2) does not apply to certain amounts received or accrued to the taxpayer when tax has already been fully withheld under Article 47D, or collected from a resident personally liable under Article 47G(1).

    46. Artikel 47C van die Inkomste- belastingwet, 1962, word hierby gewysig deur artikel (2) deur die volgende artikel te vervang: ‘‘(2) Hierdie artikel is nie van toepassing nie ten opsigte van enige bedrae ontvang deur of toegeval aan die belastingpligtige— (a) waarvan die volle bedrag van belasting deur ’n inwoner kragtens artikel 47D teruggehou is; of (b) [ten opsigte waarvan die be- lasting kragtens artikel 47G(1)] wat van ’n inwoner [in sy per- soonlike hoedanigheid] wat krag- tens artikel 47G(1) persoonlik aanspreeklik is vir die bedrag, gevorder is [nie].’’. Wysiging van artikel 47F
  21. 47

    Artikel 47F van die Inkomste-

    Verify source ↗

    AI-assisted research summary: Taxpayers and certain residents must file a return with the Commissioner when making the specified payments.

    47. Artikel 47F van die Inkomste- belastingwet, 1962, word hierby gewysig (1) en (2) deur die deur subartikel volgende subartikel te vervang: ‘‘(1) ’n Belastingpligtige moet, tesame met die betaling in subartikel 47C(1) beoog, ’n opgawe [op die wyse en in die vorm en bevattende die inligting as wat die Kommissaris mag voorskryf,] by die Kommissaris indien. (2) ’n Inwoner wat enige bedrag kragtens artikel 47E aan die Kom- missaris betaal, moet tesame met daar- die betaling ’n opgawe [op die wyse en in die vorm en bevattende die inlig- ting wat die Kommissaris mag voor- skryf,] by die Kommissaris indien.’’. Wysiging van artikel 47G word 1962,
  22. 48

    Artikel 47G van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This section amends section 47G by changing subsection (1) and deleting subsection (2).

    48. Artikel 47G van die Inkomste- hierby belastingwet, gewysig— (a) deur in subartikel (1) die woorde wat (b) deur die volg op paragraaf volgende woorde te vervang: ‘‘is persoonlik aanspreeklik vir betaling van daardie bedrag van belasting[, wat kragtens hierdie Wet van daardie inwoner ver- haal kan word asof dit ’n belasting deur daardie inwoner verskuldig is] ooreenkomstig Deel A van Hoofstuk 10 van die Wet op Belastingadministrasie.’’; en (b) deur subartikel (2) te skrap. 244 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Repeal of sections 47H and 47I
  23. 49

    Sections 47H and 47I of the Income

    Verify source ↗

    AI-assisted research summary: Sections 47H and 47I of the Income Tax Act, 1962 are repealed.

    49. Sections 47H and 47I of the Income Tax Act, 1962, are hereby repealed. Amendment of section 60
  24. 50

    Section 60 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Donations tax must be paid to the Commissioner by the end of the month after the month in which the donation takes effect, unless the Commissioner allows a longer period. The payment must be accompanied by a return.

    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
  25. 51

    Section 61 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 61 of the Income Tax Act, 1962.

    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 ac- crued to or in favour of any person shall be deemed to include a reference to prop- erty disposed of by any per- son 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). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 245 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroeping van artikels 47H en 47I
  26. 49

    Die Inkomstebelastingwet, 1962,

    Verify source ↗

    AI-assisted research summary: This provision amends the Income Tax Act, 1962 by repealing sections 47H and 47I.

    49. Die Inkomstebelastingwet, 1962, word hierby gewysig deur artikels 47H en 47I te herroep. Wysiging van artikel 60
  27. 50

    Artikel 60 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: Gift tax must be paid to the Commissioner by the end of the month after the donation takes effect, unless the Commissioner allows a longer period, and the payment must be accompanied by a return in the prescribed form.

    50. Artikel 60 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Belasting op geskenke word aan die Kommissaris betaal [binne drie maande] teen die einde van die maand wat volg op die maand waarin die skenking in so ’n langer werking tree, of tydperk as wat die Kommissaris mag toestaan, vanaf die datum waarop die betrokke skenking in werking tree.’’; en (b) deur subartikel (4) deur die volgende subartikel te vervang: ‘‘(4) Die betaling van die be- (1) lasting ingevolge subartikel moet vergesel gaan van ’n opgawe [in die vorm van die Kommis- saris voorskryf].’’. Wysiging van artikel 61
  28. 51

    Artikel 61 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: This section amends section 61 of the Income Tax Act, 1962.

    51. Artikel 61 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur paragraaf (a) deur die volgende paragraaf te vervang: of] (a) of ‘‘(a) word enige verwysing in [subartikel (1) of (2) van vier-en-sewentig, artikel (d) van (c) of paragraaf subartikel (1) van artikel para- vyf-en-sewentig graaf (e) van die omskrywing van ‘‘verteen- woordigende belastingplig- tige’’ in artikel [een] 1, na die inkomste van enige persoon of na die bruto inkomste ontvang deur of toegeval aan of ten gunste van enige persoon, geag ’n verwysing in eiendom waaroor deur enige persoon ingevolge ’n skenking beskik is of na die waarde van sodanige eiendom, al na die samehang vereis;’’; en sluit na te (b) deur paragrawe (b), (c), (e), (f) en (h) te skrap. 246 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 62
  29. 52

    Section 62 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: The Commissioner may fix a property’s fair market value if the amount returned appears too low, and that fixed value is treated as the fair market value for this Part.

    52. Section 62 of the Income Tax Act, 1962, is hereby amended by the substitu- tion 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
  30. 53

    Section 63 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Section 63 of the Income Tax Act, 1962 is repealed.

    53. Section 63 of the Income Tax Act, 1962, is hereby repealed. Amendment of section 64B
  31. 54

    Section 64B of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends Section 64B of the Income Tax Act, 1962 by deleting subsections (9) and (11).

    54. Section 64B of the Income Tax Act, 1962, is hereby amended by the deletion of subsections (9) and (11). Amendment of section 64K
  32. 55

    Section 64K of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 64K of the Income Tax Act, 1962 by deleting subsections (3), (5), (6), (7) and (8).

    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
  33. 56

    Section 64L of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 64L of the Income Tax Act by replacing the opening words before paragraph (a).

    56. Section 64L of the Income Tax Act, 1962, is hereby amended by the substitu- tion for the words preceding paragraph (a) of the following words: ‘‘[If] Notwithstanding the provisions of Chapter 13 of the Tax Administra- tion Act, if—’’. Amendment of section 64M
  34. 57

    Section 64M of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 64M of the Income Tax Act, 1962, by replacing the words before paragraph (a) with a new opening that starts: “Notwithstanding the provisions of Chapter 13 of the Tax Administration Act, if—”.

    57. Section 64M of the Income Tax Act, 1962, is hereby amended by the substitu- tion for the words preceding paragraph (a) of the following words: ‘‘[If] Notwithstanding the provisions of Chapter 13 of the Tax Administra- tion Act, if—’’. Amendment of section 64R
  35. 58

    Section 64R of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 64R of the Income Tax Act, 1962 by deleting subsections (3), (4) and (5).

    58. Section 64R of the Income Tax Act, 1962, is hereby amended by the deletion of subsections (3), (4) and (5). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 247 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 62
  36. 52

    Artikel 62 van die Inkomste-

    Verify source ↗

    AI-assisted research summary: If the Commissioner thinks a return understates a property’s fair market value, the Commissioner may determine the value, subject to section 63.

    52. Artikel 62 van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (4) deur die volgende subartikel te vervang: ‘‘(4) Indien die Kommissaris van oordeel is dat die bedrag in ’n opgawe aangegee as die billike markwaarde van eiendom minder is as die billike markwaarde van daardie eiendom, kan hy of sy die billike markwaarde van daardie eiendom vasstel, en die aldus vasgestelde waarde word[, behoudens die bepalings van artikel 63,] vir die doeleindes van hierdie Deel geag die billike markwaarde bedoelde eiendom te wees.’’. van Herroeping van artikel 63
  37. 53

    Die Inkomstebelastingwet, 1962,

    Verify source ↗

    AI-assisted research summary: This section amends the Income Tax Act, 1962, by repealing section 63.

    53. Die Inkomstebelastingwet, 1962, word hierby gewysig deur artikel 63 te herroep. Wysiging van artikel 64B
  38. 54

    Artikel 64B van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends section 64B of the Income Tax Act, 1962 by deleting subsections (9) and (11).

    54. Artikel 64B van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikels (9) en (11) te skrap. Wysiging van artikel 64K
  39. 55

    Artikel 64K van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 64K by deleting subsections (3), (5), (6), (7), and (8).

    55. Artikel 64K van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikels (3), (5), (6), (7) en (8) te skrap. Wysiging van artikel 64L
  40. 56

    Artikel 64L van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 64L by replacing the opening words before paragraph (a).

    56. Artikel 64L van die Inkomste- belastingwet, 1962, word hierby gewysig deur die woorde wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘(1) [Indien] Ondanks die bepalings van Hoofstuk 13 van die Wet op Belastingadministrasie, indien—’’. Wysiging van artikel 64M
  41. 57

    Artikel 64M van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 64M of the Income Tax Act, 1962 by replacing text before paragraph (a) with new wording.

    57. Artikel 64M van die Inkomste- belastingwet, 1962, word hierby gewysig deur die woorde wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘(1) [If] Notwithstening die provi- sions van Chapter 13 van die Tax Administration Act, if—’’. Wysiging van artikel 64R
  42. 58

    Artikel 64R van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 64R of the Income Tax Act, 1962 by deleting subsections (3), (4) and (5).

    58. Artikel 64R van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikels (3), (4) en (5) te skrap. 248 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Repeal of section 65
  43. 59

    Section 65 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Section 65 of the Income Tax Act, 1962 is repealed.

    59. Section 65 of the Income Tax Act, 1962, is hereby repealed. Amendment of section 66
  44. 60

    Section 66 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: The Commissioner must publish an annual notice about who must file returns for normal tax, and those required persons must file within the stated period unless the Commissioner allows longer.

    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 re- quiring 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 per- sonally or in a representative capacity liable to taxation under this Act or who] are required by the Commissioner to furnish re- turns for the assessment of normal tax[, must furnish returns] within the period prescribed in that no- tice[, or such longer period as the Commissioner may allow, for the purposes of assessments in re- spect 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 per- son’s liability for [taxation] nor- mal 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); STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 249 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroep van artikel 65
  45. 59

    Die Inkomstebelastingwet, 1962,

    Verify source ↗

    AI-assisted research summary: This provision amends the Income Tax Act, 1962, by repealing section 65.

    59. Die Inkomstebelastingwet, 1962, word hierby gewysig deur artikel 65 te herroep. Wysiging van artikel 66
  46. 60

    Artikel 66 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: This provision amends section 66 so the Commissioner may require annual public notice for tax return filings, and certain persons may file a return within three years after a year of assessment ends.

    60. Artikel 66 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur die opskrif deur die volgende opskrif te vervang: ‘‘Kennisgewing deur Kommis- saris waarin opgawes vereis word vir aanslag van [belastings] ingevolge normale belasting hierdie Wet van verstrekking van opgawes en tussentydse opgawes]’’; [en wyse (b) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die Kommissaris gee jaarliks openbare kennis [dat alle] van die persone wat [persoonlik of in ’n verteenwoordigende hoe- danigheid ingevolge hierdie Wet belastingpligtig is of van wie daar] deur die Kommissaris vereis word om opgawes vir die aanslag van normale belasting te verstrek, tydperk in daardie binne die kennisgewing of voorgeskryf[, binne die verdere tydperk wat die Kommissaris mag toestaan, opgawes moet verstrek vir die doeleindes ten opsigte van die jare van aanslag in daardie kennisgewing ver- meld].’’; aanslae van (c) deur subartikels (1A), (2), (3) en (5) te skrap; (d) deur subartikel deur volgende subartikel te vervang: (5A) die ‘‘(5A) ’n Persoon wat nie ingevolge hierdie artikel verplig is om ’n opgawe ten opsigte van ’n jaar van aanslag te verstrek nie, kan, ten einde [sy] daardie persoon se aanspreeklikheid vir normale belasting op aanslag te laat vasstel, so ’n opgawe binne drie jaar na die einde van bedoelde jaar van aanslag indien.’’; (e) deur subartikels (6), (7), (7A), (7B), (7C), (7D), (7E), (8), (9), (10) en (11) te skrap; 250 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 pro- viso to subsection (13)(b): ‘‘: Provided that where a com- pany 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 (13A)[,] and subsections [(13),] (13C) [and (14)], the word ‘in- come’ must be construed as includ- ing any aggregate capital gain or aggregate capital loss.’’; and (k) by the deletion of subsections (14) and (15). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 251 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (f) deur in subartikel (13) die woorde wat (a) voorafgaan deur die paragraaf volgende woorde te vervang: opgawe ‘‘(13) Die [van inkomste] vir normale belasting wat ten opsigte van enige jaar van aanslag deur ’n persoon gedoen moet word, moet ’n [volledige en juiste] opgawe wees—’’; (g) deur in die voorbehoudsbepaling tot subartikel (13)(a) die woord ‘‘of’’ aan die einde van paragraaf (b)(ii) te skrap; (h) deur die volgende paragraaf tot die voorbehoudsbepaling tot subartikel (13)(a) te voeg: ‘‘(c) ’n persoon ophou om ’n inwoner te wees, moet ’n opgawe verstrek word vir die tydperk vanaf die eerste dag wat daardie jaar van aanslag in aanvang neem en eindig op die dag onmiddellik voordat die persoon ophou om ’n inwoner te wees; of’’; die volgende voorbehouds- bepaling tot subartikel (13)(b) by te voeg: (i) deur ‘‘: Met dien verstande dat waar ’n maatskappy ophou om ’n inwoner te wees, ’n opgawe verstrek moet word vir die tydperk wat ’n aanvang neem op die eerste dag van daardie jaar van aanslag en eindig op die dag onmiddellik voor die datum waarop die maatskappy ophou om ’n inwoner te wees’’; subartikel (13B) die (j) deur deur volgende subartikel te vervang: (13A)[,] ‘‘(13B) By die toepassing van en [(13),] subartikels (13C) [en (14)], word die woord ‘‘inkomste’’ so uitgelê om enige totale totale kapitaalwins kapitaalverlies in te sluit.’’; en (14) en (15) subartikels of te (k) deur skrap. 252 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 67
  47. 61

    Section 67 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Certain people who become liable for normal tax or must file a return must apply to the Commissioner to register as a taxpayer.

    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 sub- mit 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 accord- ance 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
  48. 62

    Sections 67A, 69, 70, 70A, 70B and

    Verify source ↗

    AI-assisted research summary: This provision repeals sections 67A, 69, 70, 70A, 70B and 71 of the Income Tax Act, 1962.

    62. Sections 67A, 69, 70, 70A, 70B and 71 of the Income Tax Act, 1962, are hereby repealed. Amendment of section 72A
  49. 63

    Section 72A of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: Certain residents with at least 10% participation rights in a controlled foreign company must submit a return to the Commissioner.

    63. Section 72A of the Income Tax Act, 1962, is hereby amended by the substitu- tion for subsection (1) of the following subsection: ‘‘(1) Every resident who on the last day of the foreign tax year of a con- trolled foreign company or immedi- ately 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 indi- rectly through a company which is a resident), must submit to the Commis- sioner [such] a return [as may be prescribed by the Commissioner].’’. Repeal of sections 73 to 80
  50. 64

    Sections 73, 73A, 73B, 73C, 74,

    Verify source ↗

    AI-assisted research summary: This section repeals listed sections of the Income Tax Act, 1962.

    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. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 253 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 67
  51. 61

    Artikel 67 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: This provision amends section 67 of the Income Tax Act and requires certain people to register as taxpayers within 60 days after becoming liable for normal tax or being required to file a return under section 66.

    61. Artikel 67 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Elke persoon wat op enige tydstip aanspreeklik word vir enige normale belasting of wie verplig word om ’n opgawe in artikel 66 bedoel in te dien, moet [binne 60 dae na daardie persoon aldus ’n belastingpligtige word,] ooreen- komstig Hoofstuk 3 van die Wet op by Belastingadministrasie die as be- Kommissaris lastingpligtige.’’; en registreer (b) deur subartikels (1A) en (2) te skrap. Herroeping van artikels 67A, 69, 70, 70A, 70B en 71
  52. 62

    Artikels 67A, 69, 70, 70A, 70B en

    Verify source ↗

    AI-assisted research summary: This provision repeals Articles 67A, 69, 70, 70A, 70B, and 71 of the Income Tax Act, 1962.

    62. Artikels 67A, 69, 70, 70A, 70B en 71 van die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van artikel 72A
  53. 63

    Artikel 72A van die Inkomste-

    Verify source ↗

    AI-assisted research summary: Certain residents must file a prescribed return to the Commissioner when they meet the stated foreign-company ownership conditions.

    63. Artikel 72A van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Elke inwoner wat op die laaste dag van die buitelandse belastingjaar van ’n beheerde buitelandse maat- skappy of onmiddellik voor ’n buite- landse maatskappy ophou om ’n beheerde buitelandse maatskappy te wees direk of indirek, tesame met enige verbonde persoon met betrekking tot daardie inwoner, minstens 10 persent van die deelnemende regte in enige beheerde buitelandse maatskappy hou (andersins as indirek deur ’n maat- skappy wat ’n inwoner is), moet aan die Kommissaris ’n opgawe indien [soos deur voor- die Kommissaris geskryf].’’. Herroeping van artikels 73 tot 80
  54. 64

    Artikels 73, 73A, 73B, 73C, 74,

    Verify source ↗

    AI-assisted research summary: This section repeals the listed articles of the Income Tax Act, 1962.

    64. Artikels 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 en 80 van die Inkomstebelastingwet, 1962, word hierby herroep. 254 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 80B
  55. 65

    Section 80B of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This section amends section 80B so the Commissioner must make compensating adjustments, within the stated time limits, when satisfied they are necessary and appropriate.

    65. Section 80B of the Income Tax Act, 1962, is hereby amended by the substitu- tion for subsection (2) of the following subsection: 99, 100 sections ‘‘(2) Subject to the time limits im- posed by [section 79, 79A(2)(a) and and 81(2)(b)] 104(5)(b) of the Tax Administration Act, the Commissioner must make compensating adjustments that he or she is satisfied are necessary and appro- priate to ensure the consistent treatment of all parties to the impermissible avoidance arrangement.’’. Repeal of sections 80K and 80M to 89sept
  56. 66

    Sections 80K, 80M, 80N, 80O, 80P,

    Verify source ↗

    AI-assisted research summary: This section repeals listed sections of the Income Tax Act, 1962.

    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 re- pealed. Amendment of section 90
  57. 67

    Section 90 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This amendment says normal tax, and certain interest payable under the Act, is payable by the person who receives the taxable income, to whom it accrues, or who is legally entitled to it, subject to the Act and the Tax Administration Act.

    67. Section 90 of the Income Tax Act, 1962, is hereby amended by the substitu- tion in subsection (1) the words preceding the proviso of the following words: for ‘‘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’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 255 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 80B
  58. 65

    Artikel 80B van die Inkomste-

    Verify source ↗

    AI-assisted research summary: Section 65 replaces section 80B(2) so the Commissioner must make necessary balancing adjustments, subject to the stated tax-administration time limits and sections 99, 100 and 104(5)(b).

    65. Artikel 80B van die Inkomste- belastingwet, 1962, word hierby gewysig deur subartikel (2) deur die volgende subartikel te vervang: [artikel 79A(2)(a) ‘‘(2) Behoudens die tydsbeperkings en 79, deur 81(2)(b)] artikels 99, 100 en 104(5)(b) van die Wet op Belastingadministrasie, opgelê, moet die Kommissaris balanserende aanpassings maak wat hy of sy tevrede is nodig en gepas is om die konsekwente hantering van alle partye tot die ontoelaatbare ver- mydingsreëling te verseker.’’. Herroeping van artikels 80K en 80M tot 89sept
  59. 66

    Artikels 80K, 80M, 80N, 80O, 80P,

    Verify source ↗

    AI-assisted research summary: This provision repeals the listed articles of the Income Tax Act, 1962.

    66. Artikels 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 en 89sept van die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van artikel 90
  60. 67

    Artikel 90 van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This amendment changes who must pay normal tax, excluding gift tax and certain interest.

    67. Artikel 90 van die Inkomste- belastingwet, 1962, word hierby gewysig deur in subartikel (1) die woorde wat die voorbehoudsbepaling voorafgaan deur die volgende woorde te vervang: ‘‘Behoudens die bepalings van hierdie Wet en die Wet op Belastingadmini- strasie, is enige normale belasting [(behalwe belasting op geskenke) en ingevolge artikel 89(2) of enige 89quat verskuldigde rente] betaal- baar[— (a) deur verteenwoordigende ingevolge belastingpligtige wat hierdie Wet of ’n vorige Inkomstebelastingwet aan aanslag onderhewig of vir die betaling van so ’n belasting of rente aanspreeklik is; ingevolge ’n (c) ten opsigte van ander inkomste en in alle ander gevalle,] deur die persoon deur wie [die] enige belasbare inkomste ontvang word of aan of ten gunste van wie dit toeval of wat volgens wet op die ontvangs daarvan geregtig is’’. 256 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 91
  61. 68

    Section 91 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This section amends Section 91 of the Income Tax Act, 1962 by deleting subsections (1) and (2) and replacing subsection (5) with new wording about recovering certain interest from assets.

    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
  62. 69

    Sections 91A, 92, 93, 94, 95, 96, 97,

    Verify source ↗

    AI-assisted research summary: This section repeals sections 91A to 101 of the Income Tax Act, 1962.

    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
  63. 70

    Section 102 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: The Commissioner may refuse a refund if the person has not filed a required return, or if the refund is claimed more than three years after the end of the year of assessment.

    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 fur- nish 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 in writing Commissioner with particulars of that per- son’s banking account or account with a similar insti- tution to enable the Commis- sioner to transfer a refund, if any, to that account] the re- fund is claimed by that person after a period of three years after the end of the year of assessment, in the case where STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 257 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 91 1962,
  64. 68

    Artikel 91 van die Inkomste-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 91, deletes subarticles (1) and (2), replaces subarticle (5), and repeals Articles 91A to 101.

    68. Artikel 91 van die Inkomste- hierby belastingwet, gewysig— (a) deur subartikels (1) en (2) te skrap; en (b) deur subartikel (5) deur die volgende word subartikel te vervang: ‘‘(5) Soveel van enige rente betaalbaar [artikel ingevolge nege-en-tagtig] Hoofstuk 12 van die Wet op Belastingadministrasie, as wat betrekking het op ’n gedeelte van ’n belasting wat inge- volge sub-artikel (4) verhaalbaar is uit die bates in daardie sub-artikel bedoel, kan ook uit bedoelde bates verhaal word.’’. Herroeping van artikels 91A tot 101
  65. 69

    Artikels 91A, 92, 93, 94, 95, 96, 97,

    Verify source ↗

    AI-assisted research summary: This section repeals Articles 91A to 101 of the Inkomste-belastingwet, 1962.

    69. Artikels 91A, 92, 93, 94, 95, 96, 97, 98, 99, 100 en 101 van die Inkomste- belastingwet, 1962, word hierby herroep. Wysiging van artikel 102
  66. 70

    Artikel 102 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: This amendment limits when the Commissioner may authorize certain tax refunds.

    70. Artikel 102 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur subartikel (1) te skrap; (b) deur subartikel (1A) deur die vol- gende subartikel te vervang: ‘‘(1A) Die Kommissaris magtig nie ’n terugbetaling ingevolge [subartikel (1)] artikel 190 van die Wet op Belastingadministrasie nie waar [daardie persoon]— (a) daardie persoon nagelaat het om ’n opgawe soos [deur] ingevolge hierdie Wet vereis [vir enige jaar van aanslag] in te dien, totdat daardie per- soon bedoelde opgawe inge- dien het soos vereis; of instelling (b) [versuim het om die Kom- missaris skriftelik te voor- sien van besonderhede van daardie persoon se bank- rekening of rekening by ’n ten soortgelyke einde die Kommissaris in staat te stel om ’n terug- indien enige, na betaling, daardie rekening te maak] die terugbetaling deur daardie persoon geëis word na ’n tydperk van drie jaar na die einde van die jaar van aanslag, in die geval waar daardie 258 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal 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 assess- ment.’’; and (c) by the deletion of subsections (2), (3) and (4). Repeal of section 102A
  67. 71

    Section 102A of the Income Tax

    Verify source ↗

    AI-assisted research summary: Section 102A of the Income Tax Act, 1962 is repealed.

    71. Section 102A of the Income Tax Act, 1962, is hereby repealed. Amendment of section 103
  68. 72

    Section 103 of the Income Tax Act,

    Verify source ↗

    AI-assisted research summary: This provision amends section 103 of the Income Tax Act by replacing subsection (4) and deleting subsection (6).

    72. Section 103 of the Income Tax Act, 1962, is hereby amended— (a) by the substitution for subsection (4) of the following subsection: or change agreement ‘‘(4) [Any decision of the Com- missioner under subsection (2) shall be subject to objection and appeal, and whenever] If in any objection and appeal proceedings relating [thereto] to a decision un- der subsection (2) it is proved that the 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 Com- missioner, or in the reduction of the amount it shall be pre- sumed, until the contrary is proved in the case of any such agreement or change in shareholding or mem- bers’ interests or trustees or benefi- ciaries of such trust, that it has been entered into or effected solely or mainly for the purpose of utilising the assessed loss, balance of as- sessed loss, capital loss or assessed capital loss in question in order to avoid or postpone such liability or to reduce the amount thereof.’’; and thereof, (b) by the deletion of subsection (6). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 259 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping persoon nie deur enige be- palings van hierdie Wet vereis was om ’n opgawe van in- komste te verstrek vir daardie jaar van aanslag nie, en nie sodanige opgawe gedurende die tydperk van drie jaar vanaf die einde van daardie jaar van aanslag verstrek het nie.’’; en (c) deur subartikel (2), (3) en (4) te skrap. Herroeping van artikel 102A
  69. 71

    Artikel 102A van die Inkomste-

    Verify source ↗

    AI-assisted research summary: Artikel 102A of the Income Tax Act, 1962, is repealed.

    71. Artikel 102A van die Inkomste- belastingwet, 1962, word hierby herroep. Wysiging van artikel 103
  70. 72

    Artikel 103 van die Inkomstebelas-

    Verify source ↗

    AI-assisted research summary: Section 72 amends section 103 of the Income Tax Act, 1962 by replacing subsection (4) and deleting subsection (6).

    72. Artikel 103 van die Inkomstebelas- tingwet, 1962, word hierby gewysig— (a) deur subartikel (4) deur die volgende subartikel te vervang: ‘‘(4) [’n Beslissing van die Kommissaris sub- ingevolge artikel (2) is aan beswaar en appèl onderhewig, en wanneer in enige by verrigtings] Waar, beswaar en appèlverrigtings wat [daarop] op ’n besluit ingevolge ingevolge subartikel (2) betrekking het, bewys word dat die onder- hawige ooreenkoms of verandering in aandelebesit of ledebelange of trustees of begunstigdes van die trust, die vermyding of die uitstel van aanspreeklikheid vir betaling van enige belasting of heffing wat opgelê is deur hierdie Wet of ’n vorige Inkomstebelastingwet of ’n ander wet deur die Kommissaris uitgevoer, of die vermindering van die bedrag daarvan, ten gevolg sou hê, word vermoed, totdat die teen- deel bewys word in die geval van so ’n ooreenkoms of verandering in ledebelange of aandelebesit of trustees van daardie trust, dat dit aangegaan of teweeggebring is uitsluitlik of hoofsaaklik met die oogmerk om die onderhawige vasgestelde ver- lies, balans van vasgestelde verlies, kapitaalverlies of vasgestelde kapi- taalverlies aan te wend ten einde bedoelde te vermy of uit te stel of die bedrag daarvan te verminder.’’; en aanspreeklikheid begunstigdes of (b) deur subartikel (6) te skrap. 260 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Repeal of sections 104, 105, 105A, 106, 107A and 110
  71. 73

    Sections 104, 105, 105A, 106,

    Verify source ↗

    AI-assisted research summary: This provision repeals sections 104, 105, 105A, 106, 107A and 110 of the Income Tax Act, 1962.

    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
  72. 74

    Paragraph 13 of the First Schedule

    Verify source ↗

    AI-assisted research summary: Farmers claiming the specified deduction must notify the Commissioner and keep full details of the livestock sold.

    74. Paragraph 13 of the First Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subpara- graph (3) of the following subparagraph: ‘‘(3) Every farmer who desires to claim a deduction in terms of subpara- graph (1), shall [with his return of income] for the year of assessment in which he or she sold livestock on ac- count of conditions of drought or stock disease or by reason of his or her participation in a livestock reduction scheme organized by the Government[, or within such period as the Commis- sioner may allow,] notify the Commis- sioner accordingly and [furnish] obtain and retain full particulars in regard to the livestock so sold.’’. Amendment of paragraph 19 of First Schedule
  73. 75

    Paragraph 19 of the First Schedule to

    Verify source ↗

    AI-assisted research summary: If a taxpayer’s assessment is already final and conclusive, the Commissioner does not have to make another assessment or issue a refund just because the farming income figure is wrong, unless the correction is at least six hundred rand.

    75. Paragraph 19 of the First Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subpara- graph (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, un- less it appears that such annual average taxable income from farming should be increased or reduced by at least six hundred rand.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 261 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroeping van artikels 104, 105, 105A, 106, 107A en 110
  74. 73

    Artikels 104, 105, 105A, 106, 107A

    Verify source ↗

    AI-assisted research summary: This section repeals Articles 104, 105, 105A, 106, 107A, and 110 of the Income Tax Act, 1962.

    73. Artikels 104, 105, 105A, 106, 107A en 110 van die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van paragraaf 13 van Eerste Bylae
  75. 74

    Paragraaf 13 van die Eerste Bylae

    Verify source ↗

    AI-assisted research summary: Farmers claiming the deduction for qualifying livestock sales must notify the Commissioner and keep full details of the livestock sold.

    74. Paragraaf 13 van die Eerste Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (3) deur die volgende subparagraaf te vervang: ‘‘(3) Elke boer wat ’n aftrekking kragtens subparagraaf (1) wil eis, moet [by verstrekking van sy opgawe van inkomste] vir die jaar van aanslag waar- in hy lewende hawe weens droogte- toestande of veesiekte of uit hoofde van sy deelname aan ’n veevermindering- skema deur die Regering georganiseer, verkoop het, [of binne die tydperk wat die Kommissaris toelaat,] dienooreen- komstig aan die Kommissaris kennis gee en volledige besonderhede [ver- strek] verkry en hou aangaande die lewende hawe wat aldus verkoop is.’’. Wysiging van paragraaf 19 van Eerste Bylae
  76. 75

    Paragraaf 19 van die Eerste Bylae

    Verify source ↗

    AI-assisted research summary: If a taxpayer’s assessment is final and conclusive, the Commissioner cannot reopen it or authorize a refund just because the farming-income figure was wrong, unless the change is at least R600.

    75. Paragraaf 19 van die Eerste Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (3) deur die volgende subparagraaf (3) te vervang: ‘‘(3) Waar die belastingpligtige se aanslag vir ’n toepaslike tydperk inge- volge artikel [81(5) van hierdie Wet] 100 van die Wet op Belastingadmini- strasie finaal en afdoende geword het, word daar nie, slegs uit hoofde van die feit dat die bedrag wat as die belasting- pligtige se jaarlikse gemiddelde belas- bare inkomste uit boerdery ingevolge subparagraaf (2)(a) met betrekking tot bedoelde tydperk vasgestel is, verkeerd is, vereis dat die Kommissaris inge- volge artikel [79 van hierdie Wet] 99 van daardie Wet ’n verdere aanslag vir die belastingpligtige vir bedoelde tyd- perk doen nie of ingevolge artikel [102 van hierdie Wet] 190 van daardie Wet ’n terugbetaling van enige belasting wat ten opsigte van bedoelde tydperk te veel betaal is, magtig nie, tensy dit blyk dat bedoelde jaarlikse gemiddelde belas- bare boerdery met uit minstens seshonderd rand vermeerder of verminder moet word.’’. inkomste 262 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of paragraph 20 of First Schedule
  77. 76

    Paragraph 20 of the First Schedule

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 20 of the First Schedule to the Income Tax Act, 1962, so that an eligible taxpayer other than a company may elect to have normal tax determined under the paragraph.

    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 Commis- sioner] makes an election as pro- vided 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 nor- mal tax payable by [him] the tax- payer to be determined under this paragraph.’’; and (c) by the substitution in subparagraph the words preceding (6)(b) subitem (i) of the following words: for ‘‘[Any] For purposes of such [application shall be submitted to the Commissioner and shall be accompanied by] election the fol- lowing records must be obtained and retained[—]:’’. Amendment of paragraph 1 of Fourth Schedule
  78. 77

    Paragraph 1 of the Fourth Schedule

    Verify source ↗

    AI-assisted research summary: This provision amends the definition of “representative employer” in the 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 [divi- sional council, municipal council, village management board or like authority] municipality or any body corporate or unincorporated (other than a company or a partner- ship), any manager, secretary, of- ficer or other person responsible for paying remuneration on behalf of such [council, board, author- ity] municipality or body;’’; and STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 263 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van paragraaf 20 van Eerste Bylae
  79. 76

    Paragraaf 20 van die Eerste Bylae

    Verify source ↗

    AI-assisted research summary: This amendment lets a non-company taxpayer with farming income elect the tax determination method in the paragraph, and it requires records to be kept for that election.

    76. Paragraaf 20 van die Eerste Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die woorde in subparagraaf (1) wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘Indien ’n belastingpligtige (be- halwe ’n maatskappy) wat inkomste uit boerderybedrywighede verkry [by die Kommissaris aansoek doen] ’n keuse uitoefen volgens voorskrif van subparagraaf (6) en indien aldus vereis tot bevrediging van die Kommissaris bewys—’’; (b) deur item (a) in subparagraaf (6) deur die volgende item te vervang: ‘‘(a) ’n Belastingpligtige (be- halwe ’n maatskappy) kan[, na sy keuse, ’n skriftelike aansoek by die Kommissaris indien] ’n keuse uitoefen vir die vasstelling inge- volge hierdie paragraaf van die nor- male belasting wat deur [hom] die belastingpligtige betaalbaar is.’’; en (c) deur in subparagraaf (6)(b) die woorde wat subitem (i) voorafgaan, deur die volgende woorde te vervang: ‘‘[So ’n aansoek word by die Kommissaris ingedien en word vergesel van] Vir doeleindes van sodanige keuse moet die volgende rekords verkry en gehou word—’’. Wysiging van paragraaf 1 van Vierde Bylae
  80. 77

    Paragraaf 1 van die Vierde Bylae by

    Verify source ↗

    AI-assisted research summary: This provision amends the definition of “representative employer” in the Fourth Schedule.

    77. Paragraaf 1 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur item (b) in die omskrywing van ‘‘verteenwoordigende werkgewer’’ deur die volgende item te vervang: ‘‘(b) in die geval van ’n [afde- raad, munisipale lingsraad, dorpsbestuur of dergelike gesag] munisipaliteit of ’n liggaam van persone (behalwe ’n maatskappy of ’n regs- vennootskap), persoonlikheid beklee al dan nie, ’n bestuurder, sekretaris, ampsbekleër of ander persoon wat vir die betaling van besoldiging namens bedoelde [raad, bestuur, gesag] munisipaliteit of liggaam verantwoordelik is; [of];’’; en hetsy met 264 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 li- ability, responsibility or duty im- posed upon him or her by this Schedule; and’’. Amendment of paragraph 2 of Fourth Schedule
  81. 78

    Paragraph 2 of the Fourth Schedule

    Verify source ↗

    AI-assisted research summary: This provision amends the Fourth Schedule by adding a rule about certain employer-paid insurance premiums.

    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): ‘‘(cA) any premium paid by an em- ployer of the taxpayer directly or indirectly for the benefit or on behalf of the taxpayer to the extent that the policy of insur- ance in respect of which the premium is paid covers the tax- payer against the loss of income as a result of illness, injury, disability or unemployment; and’’. Amendment of paragraph 5 of Fourth Schedule ‘‘(1) Subject
  82. 79

    Paragraph 5 of the Fourth Schedule

    Verify source ↗

    AI-assisted research summary: An employer who fails to deduct or withhold the full employees’ tax must pay that amount to the Commissioner by the date it should originally have been paid.

    79. Paragraph 5 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended by the substitution for subpara- graph (1) of the following subparagraph: to the provisions of subparagraph (6) [any], if an employer [who fails to deduct or withhold the full amount of employees’ tax as pro- vided in paragraph 2 shall be] is personally liable for the payment [to the Commissioner of the amount] of em- ployees’ 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 provi- sions 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.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 265 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur die woorde wat volg op para- graaf (d) van die omskrywing van ‘‘verteenwoordigende werkgewer’’ deur die volgende woorde te vervang: ‘‘wat [’n inwoner is] in die Republiek woon, maar die be- palings van hierdie omskrywing word nie so uitgelê dat dit ’n persoon onthef van aanspreek- likheid, verantwoordelikheid of ’n verpligting hom deur hierdie Bylae opgelê nie;’’. Wysiging van paragraaf 2 van Vierde Bylae
  83. 78

    Paragraaf 2 van die Vierde Bylae by

    Verify source ↗

    AI-assisted research summary: This provision amends the Fourth Schedule to the Income Tax Act, 1962 by adding a new item about employer-paid insurance premiums for taxpayers.

    78. Paragraaf 2 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur die volgende item na item (c) in subparagraaf (4) in te voeg: ‘‘(cA) enige premie direk of indirek deur ’n werkgewer van die belastingpligtige, ten behoewe of namens die belastingpligtige tot die mate wat die betaal, versekeringspolis ten opsigte waarvan die premie betaal word die belastingpligtige teen ver- lies aan inkomste as gevolg van siekte, besering, ongeskiktheid of werkloosheid beskerm; en’’. Wysiging van paragraaf 5 van Vierde Bylae
  84. 79

    Paragraaf 5 van die Vierde Bylae by

    Verify source ↗

    AI-assisted research summary: If an employer does not deduct or withhold the full employees’ tax, the employer is personally liable to pay that amount to the Commissioner.

    79. Paragraaf 5 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (1) deur die volgende subparagraaf te vervang: ‘‘(1) Behoudens die bepalings van subparagraaf (6), [is] waar ’n werk- gewer [wat versuim om die volle bedrag van die werknemersbelasting volgens voorskrif van paragraaf 2 af te trek of terug te hou,] persoonlik aanspreeklik is vir betaling [aan die Kommissaris van die bedrag] van die werknemersbelasting ingevolge Hoof- stuk 10 van die Wet op Belasting- administrasie [wat hy of sy versuim om af te trek of terug te hou, en moet hy,] [behoudens die sal die werkgewer bepalings van sub-paragraaf (2),] daardie bedrag aan die Kommissaris betaal nie later nie as die datum waarop betaling sou moes geskied het indien die werknemersbelasting wel ingevolge paragraaf 2 afgetrek of teruggehou was.’’. 266 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of paragraph 6 of Fourth Schedule
  85. 80

    Paragraph 6 of the Fourth Schedule

    Verify source ↗

    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.

    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 her is liable within the for payment period allowable 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 Administra- tion 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

Part

Chapter 15 of the Tax Administra-

  1. 81

    The Fourth Schedule to the Income

    Verify source ↗

    AI-assisted research summary: This section amends the Fourth Schedule to the Income Tax Act, 1962 by repealing paragraph 8.

    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
  2. 82

    Paragraph 11B of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This provision amends paragraph 11B of the Fourth Schedule to the Income Tax Act, 1962 by deleting subparagraph (4A).

    82. Paragraph 11B of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby amended by the deletion of subparagraph (4A). Amendment of paragraph 11C of Fourth Schedule ‘‘(2) Subject
  3. 83

    Paragraph 11C of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: Every private company must pay the Commissioner a monthly amount for each of its directors, determined under subparagraph (3).

    83. Paragraph 11C of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby amended by the substitution for subpara- graph (2) of the following subparagraph: 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 [sec- tions 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 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 267 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van paragraaf 6 van Vierde Bylae
  4. 80

    Paragraaf 6 van die Vierde Bylae by

    Verify source ↗

    AI-assisted research summary: If an employer does not pay employees’ tax on time, SAID must impose a penalty of 10% of the amount owed.

    80. Paragraaf 6 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur (1) deur die subparagraaf volgende subparagraaf te vervang: ‘‘(1) Indien ’n werkgewer ver- suim om ’n bedrag aan werk- nemersbelasting waarvoor hy aanspreeklik is te betaal binne die tydperk ingevolge paragraaf 2 vir die betaling daarvan toegelaat, moet [hy benewens enige ander boete of heffing waaraan hy ingevolge hierdie Wet onder- hewig mag wees,] SAID ooreen- komstig Hoofstuk 15 van die Wet op Belastingadministrasie, ’n boete gelyk aan tien persent van be- doelde bedrag [betaal] oplê.’’; en (b) deur subparagrawe (2), (2A), (2B), (3) en (4) te skrap. Herroep van paragraaf 8 van Vierde Bylae
  5. 81

    Die Vierde Bylae by die Inkomste-

    Verify source ↗

    AI-assisted research summary: This section amends the Fourth Schedule to the Income Tax Act, 1962 by repealing paragraph 8 and indicating an amendment to paragraph 11B.

    81. Die Vierde Bylae by die Inkomste- belastingwet, 1962, word hierby gewysig deur paragraaf 8 te herroep. Wysiging van paragraaf 11B van Vierde Bylae
  6. 82

    Paragraaf 11B van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends paragraph 11B of the Fourth Schedule to the Income Tax Act, 1962 by deleting subparagraph (4A).

    82. Paragraaf 11B van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (4A) te skrap. Wysiging van paragraaf 11C van Vierde Bylae
  7. 83

    Paragraaf 11C van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: Private companies must pay the Commissioner a monthly amount for each director, subject to subparagraph (6).

    83. Paragraaf 11C van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur subparagraaf (2) deur te vervang: subparagraaf volgende die vasgestel ingevolge ‘‘(2) Behoudens subparagraaf (6), moet elke privaatmaatskappy op ’n maandelikse basis, ten opsigte van elke direkteur van daardie maatskappy ’n bedrag sub- (3) aan die Kommissaris paragraaf betaal, wat by die toepassing van [artikels 79, 89bis, 89ter, 89quat,] artikel 90[, 102 en 102A] van die Wet, [en] paragrawe 1, 4, 6, 11[, 12], 13 en 14 en Dele III en IV van hierdie Bylae en Hoofstukke 8, 12 en 13 van die Wet op Belastingadministrasie, geag word ’n bedrag van werknemersbelasting te 268 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal 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
  8. 84

    The Fourth Schedule to the Income

    Verify source ↗

    AI-assisted research summary: This section amends the Fourth Schedule to the Income Tax Act, 1962, by repealing paragraph 12.

    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
  9. 85

    Paragraph 14 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: Employers must keep employee records, submit a return when paying employees’ tax, and render the return to the Commissioner on time, or face a percentage-based penalty.

    85. Paragraph 14 of the Fourth Sched- ule 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 em- ployer shall in respect of each employee maintain a record show- ing—’’; (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 pre- scribe].’’; (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 ren- der to the Commissioner a return referred to in subparagraph (3) within the period prescribed in that the Commissioner subparagraph, may impose under Chapter 15 of the Tax Administration Act on that employer [shall be required to pay] a percentage based penalty STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 269 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping wees wat deur die maatskappy as werkgewer ingevolge paragraaf 2 van hierdie Bylae afgetrek of teruggehou moes word.’’. Herroeping van paragraaf 12 van Vierde Bylae
  10. 84

    Die Vierde Bylae by die Inkomste-

    Verify source ↗

    AI-assisted research summary: This section amends the Fourth Schedule to the Income Tax Act, 1962 by repealing paragraph 12.

    84. Die Vierde Bylae by die Inkomste- belastingwet, 1962, word hierby gewysig deur paragraaf 12 te herroep. Wysiging van paragraaf 14 van Vierde Bylae
  11. 85

    Paragraaf 14 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends employer record-keeping and return-filing rules, and adds a penalty for late or incomplete returns.

    85. Paragraaf 14 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur in subparagraaf (1) die woorde item (a) voorafgaan deur die wat volgende woorde te vervang: ‘‘[Elke] Bykomend tot die rekords wat ooreenkomstig Deel A van Hoofstuk 4 van die Wet op Belastingadministrasie vereis word, moet elke werkgewer [moet] ten opsigte van elke werknemer ’n aantekening hou aantonende—’’; (b) deur subparagraaf (2) deur die volgende subparagraaf te vervang: ‘‘(2) Elke werkgewer moet ’n wanneer daardie werkgewer bedrag van werk- by wyse nemersbelasting betaal, aan die Kommissaris [die verklaring met die inligting verstrek wat die Kommissaris voorskryf] ’n op- gawe verstrek.’’; (c) deur in subparagraaf (3) die woorde wat op item (b) volg deur die volgende woorde te vervang: ‘‘of binne so ’n langer tyd as wat die Kommissaris goedkeur, [die] ’n die Kommissaris opgawe indien [wat die Kommissaris voorskryf].; aan (d) deur subparagraaf (4) te skrap; en (e) deur subparagraaf (6) deur die volgende subparagraaf te vervang: ‘‘(6) Indien ’n werkgewer nalaat om ’n opgawe bedoel in sub paragraaf (3) aan die Kommissaris te lewer binne die tydperk in daardie subparagraaf voorgeskryf, kan die Kommissaris ingevolge Hoofstuk 15 van die Wet op Belastingadministrasie op daardie ’n [moet daardie] werkgewer 270 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal [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 employer from the remuneration of employees for the period [relating to the return re- quired 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 circum- stances warrant it].’’. Amendment of paragraph 15 of Fourth Schedule
  12. 86

    Paragraph 15 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: Employers must register with the Commissioner and tell the Commissioner in writing when they stop being employers, generally within 14 days.

    86. Paragraph 15 of the Fourth Sched- ule 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 em- ployer shall apply to the Commis- sioner [in such form as the Com- missioner may prescribe] in ac- cordance 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 [four- teen] 14 days after [changing his address or] ceasing to be an em- ployer, notify the Commissioner in writing of [his new address or of] the fact of [his] the employer hav- ing ceased to be an employer[, as the case may be].’’; and (d) by the deletion of subparagraph (4). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 271 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping afgetrek persentasie gebaseerdeboete [be- taal] oplê vir elke maand wat die werkgewer versuim om ’n volle- dige opgawe in te dien, wat in totaal hoogstens [gelykstaande aan] 10 persent van die totale bedrag aan of werkgewerbelasting weerhou of wat afgetrek of weer- hou moes wees deur die werkgewer van die besoldiging van werk- nemers vir die tydperk [wat met die opgawe soos ingevolge] in daardie subparagraaf beskryf[, verband hou: Met dien verstande dat die Kommissaris daardie boete of gedeelte daarvan kan kwytskeld indien hy of sy tevrede is dat die omstandighede dit reg- verdig].’’. [vereis] Wysiging van paragraaf 15 van Vierde Bylae
  13. 86

    Paragraaf 15 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: Employers must apply to register with the Commissioner, and registered or deemed-registered employers must notify the Commissioner in writing within 14 days after ceasing to be an employer.

    86. Paragraaf 15 van die Vierde Bylae by die Inkomstebelastingwet,1962, word hierby gewysig— (a) deur (1) deur die subparagraaf volgende subparagraaf te vervang: ‘‘(1) Elke persoon wat ’n werk- gewer is, moet [in die vorm wat die Kommissaris voorskryf] ooreen- komstig Hoofstuk 3 van die Wet op Belastingadministrasie by die Kom- missaris aansoek doen om registra- sie as ’n werkgewer [binne 14 dae nadat hy ’n werkgewer word, of binne ’n verdere tydperk wat die Kommissaris goedkeur]: Met dien verstande dat waar geeneen van bedoelde werkgewer se werknemers vir normale belasting aanspreeklik is nie, die bepalings van hierdie paragraaf nie op bedoelde werk- gewer van toepassing is nie.’’; (b) deur subparagraaf (2) te skrap; subparagraaf (c) deur (3) deur die volgende subparagraaf te vervang: gedoen het,] ‘‘(3) Elke persoon wat [ingevolge sub-paragraaf (1) om registrasie aansoek gedoen het of geag word aansoek te as werkgewer geregistreer is, moet binne veertien dae nadat [hy van adres verander of] die werkgewer ophou om ’n werkgewer te wees, die Kommissaris skriftelik in kennis stel van [sy nuwe adres of van] die feit dat [hy] die werkgewer opgehou het te wees[, na om ’n werkgewer gelang van die geval].’’; en (d) deur subparagraaf (4) te skrap. 272 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Repeal of paragraph 16 of Fourth Schedule
  14. 87

    Paragraph 16 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: Paragraph 16 of the Fourth Schedule to the Income Tax Act, 1962 is repealed.

    87. Paragraph 16 of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby repealed. Amendment of paragraph 17 of Fourth Schedule
  15. 88

    Paragraph 17 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: The Commissioner may prescribe optional tables for provisional taxpayers, and every provisional taxpayer must register with the Commissioner as a provisional taxpayer.

    88. Paragraph 17 of the Fourth Sched- ule 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 tax as fixed by rates of normal Parliament or foreshadowed by the Minister in his or her budget state- ment 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 Com- missioner, or by provisional taxpay- ers generally, for the purpose of estimating the liability of such tax- payers for normal tax, and the Com- missioner 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 provi- sional taxpayer shall [within 30 days after the date upon which he be- comes a provisional taxpayer,] ap- ply to the Commissioner for registra- tion as a provisional taxpayer in accordance with Chapter 3 of the Tax Administration Act.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 273 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroeping van paragraaf 16 van Vierde Bylae
  16. 87

    Paragraaf 16 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: Paragraph 16 of the Fourth Schedule to the Income Tax Act, 1962 is repealed.

    87. Paragraaf 16 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van paragraaf 17 van Vierde Bylae
  17. 88

    Paragraaf 17 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: The Commissioner may prescribe optional tax tables and their use, and every provisional taxpayer must apply to register as a provisional taxpayer.

    88.Paragraaf 17 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur (5) deur die subparagraaf volgende subparagraaf te vervang: ‘‘(5) Die Kommissaris kan, met inagneming van die skale van die normale belasting soos deur die Parlement vasgestel of deur die Minister in sy begrotingsrede in die vooruitsig gestel of soos deur die Minister ingevolge artikel 5(3) van hierdie Wet verander, die kortings wat ingevolge artikel 6(2) en (3)(a) en artikel 6quat van hierdie Wet van toepassing is, en enige ander faktore wat met die waarskynlike aanspreeklikheid van belasting- pligtiges vir normale belasting in tyd verband staan, van tyd tot tabelle voorskryf vir opsionele gebruik be- lastingpligtiges wat in ’n kategorie val wat deur die Kommissaris alle aangedui word, voorlopige belastingpligtiges, ten einde skattings te maak van die aanspreeklikheid bedoelde normale belastingpligtiges belasting, en die Kommissaris kan die wyse voorskryf waarop soda- nige tabelle toegepas moet word, tesame met die tydperk waarvoor sodanige tabelle sal geld.’’; voorlopige van vir deur deur of (b) deur subparagraaf (6) te skrap; en (c) deur subparagraaf (8) deur die volgende subparagraaf te vervang: ‘‘(8) Elke persoon wat ’n voor- lopige belastingpligtige is, moet [binne 30 dae na die datum waarop hy ’n voorlopige be- lastingpligtige word,] die Kommissaris aansoek doen om registrasie as ’n voorlopige be- lastingpligtige ooreenkomstig met Hoofstuk 3 van die Wet op Belastingadministrasie.’’. by 274 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of paragraph 18 of Fourth Schedule
  18. 89

    Paragraph 18 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This provision amends paragraph 18 of the Fourth Schedule to the Income Tax Act, 1962 by replacing the wording in subparagraph (1)(d).

    89. Paragraph 18 of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby amended by the substitution in subpara- graph (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
  19. 90

    Paragraph 19 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: Certain provisional taxpayers who are not companies must submit an estimated taxable income return to the Commissioner when required, during the relevant provisional tax period.

    90. Paragraph 19 of the Fourth Sched- ule 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 per- son contemplated in paragraph 18)] shall, during every period within which provisional tax is or that may be payable by [him] 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 pre- scribe,] (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.’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 275 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van paragraaf 18 van Vierde Bylae
  20. 89

    Paragraaf 18 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 18 of the Fourth Schedule to the Income Tax Act, 1962, by replacing wording in subitem (i).

    89. Paragraaf 18 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word in subparagraaf hierby gewysig deur (1)(d) die woorde wat subitem (i) voorafgaan deur die volgende woorde te vervang: ‘‘ ’n natuurlike persoon [(behalwe ’n direkteur van ’n private maat- skappy)] wat op die laaste dag van die jaar van aanslag [oor die ouderdom van] 65 jaar of ouer sal wees, indien die Kommissaris oortuig is dat bedoelde persoon se belasbare inkomste vir daardie jaar—’’. Wysiging van paragraaf 19 van Vierde Bylae
  21. 90

    Paragraaf 19 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This amendment changes rules for provisional taxpayers to submit estimates of taxable income and gives the Commissioner powers to require, review, adjust, or estimate those figures.

    90. Paragraaf 19 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur item (a) in subparagraaf (1) deur die volgende item te vervang: van die ‘‘(a) Elke voorlopige belasting- pligtige (behalwe ’n maatskappy) [of ’n persoon in paragraaf 18 elke bedoel)] moet gedurende tydperk waarin voorlopige belas- ting deur [hom] die voorlopige belastingpligtige volgens voorskrif van hierdie Deel betaalbaar is of mag wees[, of gedurende ’n verlenging tydperk ingevolge paragraaf 25 (2) toe- gestaan,] aan die Kommissaris [in ’n vorm wat die Kommissaris voorskryf,] (sou die Kommissaris so vereis) ’n opgawe van ’n skatting verstrek van die totale belasbare inkomste wat ten opsigte van die jaar van aanslag ten opsigte waarvan voorlopige belasting deur [hom] die belastingpligtige betaal- baar is of mag wees, deur die belastingpligtige sal word.’’; verkry 276 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 provi- sional 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 Com- missioner so require) a return of an estimate of the total taxable income which will be derived by the com- pany in respect of the year of assessment in respect of which provisional tax is or may be pay- able 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 para- graph 25(2)], or by a company (as a provisional taxpayer) during the pe- riod referred to in paragraph 23(a) [or any extension of such period granted in terms of paragraph 25(2)], shall, unless the Commis- sioner, having regard to the circum- stances of the case, agrees to accept an estimate of a lower amount, not be less than the basic amount appli- cable 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 con- templated in [section 7A(4A) and] paragraph (d) of the definition of ‘gross income’ in section 1; and’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 277 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur item (b) in subparagraaf (1) deur die volgende item te vervang: belastingpligtige elke ‘‘(b) Elke maatskappy wat ’n is, voorlopige moet, gedurende tydperk waarin voorlopige belasting deur [hom] dit volgens voorskrif van hierdie Deel betaalbaar is of mag wees[, of gedurende ’n ver- lenging van die tydperk in- toe- gevolge paragraaf 25(2) gestaan,] aan die Kommissaris [in ’n vorm wat die Kommissaris voorskryf,] (sou die Kommissaris ’n opgawe van ’n so vereis) skatting verstrek van die totale belasbare inkomste wat deur die maatskappy verkry sal word ten opsigte van die jaar van aanslag ten opsigte waarvan voorlopige be- lasting die maatskappy betaalbaar is of mag wees;’’; (c) deur item (c) in subparagraaf (1) deur deur die volgende item te vervang: deur verstrek word ‘‘(c) Tensy die Kommissaris met inagneming van die omstandighede van die geval instem om ’n skatting van ’n laer bedrag te aanvaar, mag die bedrag van ’n skatting wat aldus ’n voorlopige belastingpligtige (be- halwe ’n maatskappy) gedurende die tydperk in paragraaf 21(1)(a) bedoel [of gedurende ’n ver- lenging van sodanige tydperk ingevolge paragraaf 25(2) toe- gestaan], of deur ’n maatskappy (as ’n voorlopige belastingpligtige) gedurende die tydperk in paragraaf 23(a) bedoel [of enige verlenging van sodanige tydperk kragtens paragraaf 25(2) toegestaan], nie minder wees nie as die basiese bedrag van toepassing op die betrokke skatting, soos in item (d) beoog.’’; (d) deur in subparagraaf (1) subsubitem (bb) van item (d)(i) deur die volgende subsubitem te vervang: gedeelte ‘‘(bb) [die belasbare van enige enkelbedrag] enige bedrag in [artikel 7A4A) en] paragraaf (d) van die omskrywing van ‘bruto inkomste’ in artikel 1 bedoel; en’’; 278 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (e) by the substitution in subparagraph (1) for the proviso to item (d) of the following proviso: ‘‘Provided that, if an estimate un- der 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 the basic amount such estimate, 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 es- timate has been issued by the Commissioner not less than [60]14 days before the date on which the estimate is sub- mitted to the Commissioner: Provided that where the Com- missioner has in respect of any estimate required to be made by a provisional tax- payer issued to the taxpayer a return for the payment of provisional tax upon which the Commissioner has indi- cated the taxpayer’s taxable income for the latest preced- ing year of assessment, in respect of which a notice of assessment was issued prior to the issue of such return, such [taxable income] year the of assessment shall at option of the taxpayer be deemed to be [the basic amount applicable to such estimate] that latest preced- ing year of assessment.’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 279 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (e) deur die voorbehoudsbepaling in item (d) van subparagraaf (1) deur die te volgende vervang: voorbehoudsbepaling ‘‘Met dien verstande dat, indien ’n skatting ingevolge item (a) of (b) gemaak moet word— (a) vir meer as 18 maande; en (b) met betrekking tot ’n tydperk wat einding meer as een jaar, [ten aansien waarvan daardie skatting gemaak word, gemaak moet word ten aansien van ’n jaar van aanslag wat einding meer as een jaar] na die einde van die onmiddellik voorafgaande jaar van aanslag [waarvoor daar ’n aanslag gemaak is], sal die basiese bedrag ingevolge subitems (i) en (ii) bepaal met ’n bedrag gelyk- staande aan agt persent per jaar van daardie bedrag, vanaf die einde van sodanige jaar tot die einde van die jaar van aanslag ten aansien waarvan daardie skatting gemaak word, verhoog word.’’; (f) deur subitem (ii) van item (e) in subparagraaf (1) deur die volgende subitem te vervang: ‘‘(ii) ten opsigte waarvan ’n aanslag- kennisgewing, wat op die skat- ting ter sake dienend is, deur die Kommissaris uitgereik is nie minder nie as [60] 14 dae voor die datum waarop die skatting aan die Kommissaris verstrek word: Met dien verstande dat waar die Kommissaris met be- trekking tot ’n skatting wat ’n voorlopige belastingpligtige mo- et verstrek ’n opgawe vir die betaling van voorlopige belasting aan die belastingpligtige uitge- reik het waarop die Kommissaris die belastingpligtige se belasbare inkomste vir die jongste vooraf- gaande jaar van aanslag, ten opsigte waarvan ’n aanslagken- nisgewing voor die datum van uitreiking van bedoelde opgawe uitgereik is, aangedui het, word bedoelde [belasbare inkomste] jaar van aanslag na die keuse van die belastingpligtige geag die [basiese bedrag van toepassing op bedoelde skatting te wees] die jongste jaar van aanslag, te wees.’’; 280 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 esti- mate shall be final and conclu- sive].’’; 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 re- quired, 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
  22. 91

    Paragraph 20 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This provision amends the penalty rules for understated taxable income estimates and gives the Commissioner powers to assess, require details, and increase a provisional taxpayer’s estimate.

    91. Paragraph 20 of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby amended— (a) by the substitution for the heading of the following heading: ‘‘[ADDITIONAL TAX] PEN- ALTY IN THE EVENT OF TAX- ABLE 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 taxable income the actual 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 to the understated, subject provisions of subparagraph (3), impose, in addition to the tax chargeable in normal STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 281 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (g) deur subparagraaf (2) deur die volgende subparagraaf te vervang: ‘‘(2) Indien ’n voorlopige belas- tingpligtige versuim om ’n skatting volgens voorskrif van subparagraaf (1) te verstrek, kan die Kommis- saris die belasbare inkomste wat geskat moet word, skat[, en so ’n skatting is finaal en afdoende].’’; en (h) deur (3) deur die subparagraaf volgende subparagraaf te vervang: ‘‘(3) Die Kommissaris kan ’n voorlopige belastingpligtige aansê om ’n skatting wat hy ingevolge subparagraaf (1) gemaak het te staaf of om besonderhede van sy inkomste en uitgawes of enige ander verlangde besonderhede te verstrek, en indien die Kommis- saris nie met die betrokke skatting tevrede is nie, kan hy die bedrag daarvan verhoog tot ’n bedrag wat hy redelik ag[, en die verhoogde skatting is finaal en afdoende].’’. Wysiging van paragraaf 20 van Vierde Bylae
  23. 91

    Paragraaf 20 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This section changes the rule for penalties when a taxpayer underestimates taxable income, and gives the Commissioner discretion to remit the penalty in some cases.

    91. Paragraaf 20 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die opskrif deur die volgende opskrif te vervang: ‘‘[ADDISIONELE BELAS- TING] BOETE IN GEVAL VAN ONDERSKATTING VAN BELASBARE INKOMSTE’’; (b) deur items (a) en (b) in subparagraaf (1) deur die volgende items te ver- vang: ‘‘(a) meer as R1 miljoen is en sodanige bedrag geskatte minder is as 80 persent van die bedrag van die werklike belasbare inkomste kan die Kommissaris, indien hy of sy nie oortuig is dat die bedrag van die skatting in erns inagneming bereken is met van die faktore wat daarop betrekking het of nie opsetlik of uit nalatigheid te min geskat is nie, behoudens die bepalings van subparagraaf (3), [by wyse van addisio- en nele belasting] bo 282 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal respect of the taxpayer’s tax- able income for such year of assessment, a [an amount by way of additional tax] pen- alty [up] equal to 20 per cent of the difference between the amount of normal tax as cal- culated 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 tax- payer shall, subject to the pro- visions 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 as- sessment, a [an amount by way of additional tax] pen- alty 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 ap- plicable in respect of such year of assessment, in re- spect of a taxable income equal to 90 per cent of such actual taxable in- come; and STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 283 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping is, behalwe die normale belas- ting wat ten opsigte van die belastingpligtige se belasbare inkomste vir bedoelde jaar van aanslag hefbaar ’n [bedrag] boete gelyk aan [tot en met] 20 persent van die verskil tussen die bedrag aan normale belasting ten opsigte van die sodanige skatting bereken en die bedrag aan normale belasting bereken, teen die toepaslike skale ten opsigte van sodanige jaar van ten opsigte van ’n aanslag, belasbare inkomste gelyk aan 80 persent van sodanige werk- like belasbare inkomste; en (b) in enige ander geval, minder is as 90 persent van die bedrag van die sodanige werklike belasbare inkomste en ook minder as die basiese bedrag van toepasing op die sodanige skatting, soos in paragraaf 19(1)(d) beoog, moet die belastingpligtige, behoudens die bepalings van subpara- grawe (2) en (3), [by wyse van addisionele belasting] bo en normale belasting wat ten opsigte van sy belasbare inkomste vir bedoelde jaar van aanslag hefbaar is, ’n [bedrag] boete aan die Kommissaris betaal gelyk aan 20 persent van die verskil tussen die bedrag aan normale belasting ten opsigte van sodanige geskatte bedrag bereken en die minste van die volgende bedrae, naamlik— (i) die bedrag van normale teen belasting bereken, die toepaslike skale ten opsigte van bedoelde jaar van aanslag, ten opsigte van ’n belasbare inkomste gelykstaande aan 90 per- sent van bedoelde werk- like belasbare inkomste; en behalwe die 284 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 assess- ment.’’; (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 subpara- graph (1)(b) was seriously calcu- lated with due regard to the factors having a bearing thereon and was not deliberately or negligently un- derstated, or if the Commissioner is partly so satisfied, the Commis- sioner 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
  24. 92

    Paragraph 20A of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This section changes the rule to a penalty for failing to submit an estimate of taxable income on time, and lets the Commissioner remit all or part of the penalty in some cases.

    92. Paragraph 20A of the Fourth Sched- ule to the Income Tax Act, 1962, is hereby amended— (a) by the substitution for the heading of the following heading: ‘‘[ADDITIONAL TAX] PEN- ALTY IN THE EVENT OF FAILURE TO SUBMIT AN ES- TIMATE OF TAXABLE IN- COME 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 assess- ment and the estimate of his or her taxable income for that year re- quired to be submitted by him or her under paragraph 19(1) during the period contemplated in para- graph 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 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 285 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping bereken (ii) die bedrag van normale belasting ten opsigte van ’n belasbare gelykstaande inkomste basiese aan bedrag, die ten toepaslike opsigte van die bedoelde jaar van aanslag.’’; teen skale bedoelde (c) deur subparagraaf (2) deur die volgende subparagraaf te vervang: ‘‘(2) Waar die Kommissaris oortuig is dat die bedrag van ’n skatting bedoel in subparagraaf in erns bereken is met (1)(b) behoorlike inagneming van die faktore wat daarop betrekking het, en nie opsetlik of uit nalatigheid te min geskat is nie, of indien die Kommissaris ten dele aldus oortuig is, na [addisionele goeddunke belasting] boete of ’n gedeelte daarvan kwytskeld.’’; en die Kommissaris kan die (d) deur subparagraaf (4) te skrap. Wysiging van paragraaf 20A van Vierde Bylae
  25. 92

    Paragraaf 20A van die Vierde

    Verify source ↗

    AI-assisted research summary: This section changes the penalty for a provisional taxpayer who does not submit an estimated taxable income timeously.

    92. Paragraaf 20A van die Vierde Bylaag by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die opskrif deur die volgende opskrif te vervang: ‘‘[ADDISIONELE BELASTING] BOETE IN GEVAL VAN VERSUIM OM SKATTING VAN BELASBARE INKOMSTE BETYDS TE VERSTREK’’; deur subparagraaf die (1) (b) deur volgende subparagraaf te vervang: ‘‘(1) Behoudens die bepalings van subparagrawe (2) en (3), waar ’n voorlopige belastingpligtige aan- spreeklik is vir die betaling van normale belasting ten opsigte van ’n bedrag van belasbare inkomste wat daardie voorlopige belastingpligtige gedurende ’n jaar van aanslag verkry het en die skatting van sy of haar belasbare inkomste vir daardie jaar wat volgens voorskrif van paragraaf 19(1) gedurende die in paragraaf 2 (1)(b), 22(1) of 23(b) beoogde tydperk, na gelang van die geval, verstrek moes gewees het, nie op of voor die laaste dag van daardie jaar [of, waar die tydperk vir die 286 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal for the payment of provisional tax due by him or her in respect of such period has under para- graph 25(2) been extended to a date later than the end of such year, on or before such date,] the taxpayer shall, unless the Com- missioner 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 Commis- sioner, 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 para- graph 25(2)] and any amounts of employees’ tax deducted or with- held from his or her remuneration by his or her employer during such year.’’; period under (c) by the substitution for subparagraph (2) of the following subparagraph: ‘‘(2) The Commissioner may, if he or she is satisfied that the provi- sional taxpayer’s failure to submit such an estimate timeously was not due to an intent to evade or post- pone the payment of provisional tax or normal tax, remit the whole or any part of the [additional tax] penalty imposed under subpara- graph (1).’’; and (d) by the deletion of subparagraph (3). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 287 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping bo tensy [by wyse betaling van voorlopige belasting ten opsigte van bedoelde tydperk ingevolge deur hom verskuldig, paragraaf 25(2) tot ’n datum na die end van bedoelde jaar verleng is, op of voor dié datum, deur hom of haar verstrek is nie,] moet die belastingpligtige, die Kommissaris bedoelde belasbare inkomste paragraaf ingevolge 19(2) geskat het of die bedrag daarvan ingevolge paragraaf 19(3) van verhoog het, addisionele belasting] en behalwe die normale belasting wat ten opsigte van bedoelde belasbare inkomste hefbaar is, ’n [bedrag] boete aan die Kommissaris betaal gelyk aan 20 persent van die bedrag waarmee die normale belasting wat deur hom of haar betaalbaar is ten opsigte van bedoelde belasbare inkomste deur hom of haar betaal binne ’n tydperk wat vir die betaling van daardie voorlopige belasting ingevolge hierdie Deel toegelaat word [of binne ’n verlenging van daardie tydperk ingevolge paragraaf 25(2)] en enige werk- nemersbelasting wat deur sy of haar werkgewer gedurende be- doelde jaar van sy of haar besoldiging afgetrek of teruggehou is, te bowe gaan.’’; bedrae aan (c) deur subparagraaf (2) deur die volgende subparagraaf te vervang: belastingpligtige ‘‘(2) Die Kommissaris kan, indien hy of sy oortuig is dat die se voorlopige versuim om so ’n skatting betyds te verstrek nie te wyte is aan ’n bedoeling om die betaling van voorlopige belasting of normale belasting te ontduik of uit te stel nie, die [addisionele belasting] boete by subparagraaf (1) opgelê geheel of ten dele kwytskeld.’’; en (d) deur subparagraaf (3) te skrap. 288 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of paragraph 23A of Fourth Schedule
  26. 93

    Paragraph 23A of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: A provisional taxpayer may make an additional provisional tax payment to reduce or avoid interest liability for a year of assessment.

    93. Paragraph 23A of the Fourth Sched- ule 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 pay- able 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 provi- sional tax in respect of such year.’’; and (b) by the deletion of subparagraph (2). Amendment of paragraph 25 of Fourth Schedule
  27. 94

    Paragraph 25 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: If the Commissioner increases a provisional taxpayer’s estimated taxable income after a provisional tax period ends, any extra provisional tax must be paid within the period the Commissioner sets.

    94. Paragraph 25 of the Fourth Sched- ule 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 subpara- graph (3) of paragraph 19 in- creased the amount of any estimate of taxable income submitted by any provisional taxpayer during such period, any additional provi- sional 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
  28. 129

    Section 40 of the Value-Added

    Verify source ↗

    AI-assisted research summary: Section 40 of the Value-Added Tax Act, 1991 is repealed.

    129. Section 40 of the Value-Added Tax Act, 1991, is hereby repealed. Repeal of section 41A
  29. 130

    Section 41A of the Value-Added

    Verify source ↗

    AI-assisted research summary: Section 41A of the Value-Added Tax Act, 1991 is repealed.

    130. Section 41A of the Value-Added Tax Act, 1991, is hereby repealed. Amendment of section 41B
  30. 131

    Section 41B of the Value-Added

    Verify source ↗

    AI-assisted research summary: The Commissioner may issue VAT rulings, and late payment of tax can trigger a 10% penalty plus interest.

    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 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 329 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (e) deur subartikel (5) deur die volgende subartikel te vervang: ‘‘(5) Indien enige persoon wat vir die betaling van belasting aanspreek- lik is, versuim om enige bedrag van daardie belasting te betaal op die aanspreeklikheid datum waarop ingevolge die Doeane- en Aksynswet ontstaan vir die betaling van die aksynsreg of omgewingsheffing in die artikel 7(3)(a) Kommissaris ooreenkomstig Hoof- stuk 15 van die Wet op Belas- tingadministrasie, ten opsigte van daardie persoon[, benewens be- doelde bedrag van belasting— (a)] ’n boete betaal gelyk aan 10 persent van bedoelde bedrag van belasting, oplê[; en bedoel, moet (b) waar betaling van bedoelde bedrag van belasting gedoen word op of na die eerste dag van die maand wat volg op die maand waarin die tydperk wat vir betaling van die belas- ting toegelaat word geëindig het, rente betaal op daardie bedrag van belasting, bereken teen die voorgeskrewe koers (maar behoudens die bepa- lings van artikel 45A) vir elke maand of gedeelte van ’n maand in die tydperk gereken vanaf vermelde eerste dag].’’; en (f) deur subartikels (6), (6A), (7) en (8) te skrap. Herroeping van artikel 40
  31. 129

    Artikel 40 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: Article 40 of the Value-Added Tax Act, 1991 is repealed.

    129. Artikel 40 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby herroep. Herroeping van artikel 41A
  32. 130

    Artikel 41A van die Wet op

    Verify source ↗

    AI-assisted research summary: This section repeals Article 41A of the Value-Added Tax Act, 1991.

    130. Artikel 41A van die Wet op Belasting op Toegevoegde Waarde, 1991, herroep. Wysiging van artikel 41B
  33. 131

    Artikel 41B van die Wet op

    Verify source ↗

    AI-assisted research summary: The Commissioner may issue VAT class rulings or VAT rulings, and certain applications for them must not be accepted in specified cases.

    131. Artikel 41B van die Wet op Belasting van Toegevoegde Waarde, 1991, word hierby gewysig deur sub- artikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die Kommissaris kan ’n BTW- klasbeslissing of ’n BTW-beslissing uitreik en by die toepassing van die 330 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal 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 In- come Tax Act] section 79(4)(f) and (k) and (6) of the Tax Administra- tion 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] Chap- ter 7 of the Tax Administration Act; and (bb) falls within a category of rul- ings prescribed by the Minister by regulation for which appli- cations for rulings in terms of this section may not be ac- cepted.’’. Repeal of sections 42 and 43

Part

Schedule the Commissioner has

  1. 95

    Paragraph 27 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This section amends paragraph 27 of the Fourth Schedule to the Income Tax Act, 1962.

    95. Paragraph 27 of the Fourth Sched- ule 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 provi- sional tax for which he or she is liable within the period allowed for STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 289 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van paragraaf 23A van Vierde Bylae
  2. 93

    Paragraaf 23A van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: A provisional taxpayer may make an extra provisional tax payment to avoid or reduce interest.

    93. Paragraaf 23A van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur subparagraaf (1) deur die vol- gende subparagraaf te vervang: ‘‘(1) ’n Voorlopige belasting- pligtige kan met die doel om enige rente te vermy of verminder wat ingevolge [artikel 89quat] Hoof- stuk 12 van die Wet op Belasting- administrasie, ten opsigte van ’n jaar van aanslag deur hom betaal- baar mag word, kies om ’n addi- sionele betaling van voorlopige belasting ten opsigte van bedoelde jaar te maak.’’; en (b) deur subparagraaf (2) te skrap. Wysiging van paragraaf 25 van Vierde Bylae
  3. 94

    Paragraaf 25 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 25 of the Fourth Schedule so that any extra provisional tax resulting from a Commissioner’s increase in estimated taxable income must be paid within the period the Commissioner determines.

    94. Paragraaf 25 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur subparagraaf (1) deur die vol- gende subparagraaf te vervang: ‘‘(1) Indien na die einde van ’n tydperk waarin volgens voorskrif van hierdie Bylae voorlopige be- lasting betaalbaar is die Kommis- saris ingevolge die bepalings van sub-paragraaf (3) van paragraaf 19 die bedrag van ’n skatting van belasbare inkomste deur ’n voor- lopige belastingpligtige gedurende bedoelde tydperk verstrek, verhoog het, word enige bykomende voor- lopige belasting betaalbaar as gevolg van die verhoging deur die Kommissaris gemaak, ondanks die bepalings van paragrawe 21[, 22] en 23, binne die tydperk betaal wat die Kommissaris bepaal.’’; en (b) deur subparagraaf (2) te skap. Wysiging van paragraaf 27 van Vierde Bylae
  4. 95

    Paragraaf 27 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: If a provisional taxpayer does not pay provisional tax due, the Commissioner must impose a penalty of 10% of the unpaid amount.

    95. Paragraaf 27 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur subparagraaf (1) deur die vol- gende subparagraaf te vervang: ‘‘(1) Indien ’n voorlopige belas- tingpligtige versuim om enige be- drag aan voorlopige belasting waarvoor hy of sy aanspreeklik is 290 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal payment thereof in terms of para- graph 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 Com- missioner must, under Chapter 15 of the Tax Administration Act, im- pose 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
  5. 96

    The Fourth Schedule to the Income

    Verify source ↗

    AI-assisted research summary: Payments of employees’ tax and provisional tax are treated as made toward the taxpayer’s tax liability, even if the liability has not yet been determined, subject to paragraph 28.

    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 employ- ees’ 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 re- spect 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
  6. 97

    Paragraph 30 of the Fourth Sched-

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 30 of the Fourth Schedule to the Income Tax Act, 1962, including a rule tied to registered employers and a 10% penalty on unpaid amounts.

    97. Paragraph 30 of the Fourth Sched- ule 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 regis- tration as an employer as required by subparagraph (1) of] being a registered em- ployer under paragraph 15(1), STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 291 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping te betaal binne die tydperk inge- volge paragraaf 21 of 23 of paragraaf 25(1) vir die betaling daarvan toegelaat, [of binne ’n langer tydperk wat die Kommis- saris ingevolge paragraaf 25(2) mag toelaat, moet hy of sy, afgesien van enige ander boete of heffing wat hy of sy ingevolge hierdie Wet oploop, aan die Kommissaris ’n boete betaal] moet die Kommissaris, kragtens Hoofstuk 15 van die Wet op Belas- tingadministrasie ’n boete gelyk aan tien persent van die bedrag wat nie betaal is nie, oplê.’’; en (b) deur subparagraaf (2) te skrap. Invoeging van paragraaf 28A in Vierde Bylae
  7. 96

    Die Vierde Bylae by die Inkomste-

    Verify source ↗

    AI-assisted research summary: Payments of employees’ tax and provisional tax are treated as payments toward the taxpayer’s tax liability, subject to paragraph 28.

    96. Die Vierde Bylae by die Inkomste- belastingwet, 1962, word hierby gewysig deur die volgende paragraaf na paragraaf 28 in te voeg: ‘‘28A. Betalings by wyse van werk- nemersbelasting en voorlopige belas- ting moet, vir die doel van hierdie Wet en onderhewig aan die bepalings van paragraaf 28, geag word gemaak te wees ten opsigte van die belasting- pligtige se aanspreeklikheid vir belas- ting ongeag of die aanspreeiklik bepaal of vasgestel is op die datum van enige betaling.’’. Wysiging van paragraaf 30 van Vierde Bylae
  8. 97

    Paragraaf 30 van die Vierde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends paragraph 30 of the Fourth Schedule, replaces item (j), deletes several items, and repeals paragraphs 31 and 32.

    97. Paragraaf 30 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die woorde wat subparagraaf (a) in paragraaf (1) voorafgaan deur die volgende woorde te vervang: ‘‘Iemand wat opsetlik en sonder goeie rede—’’; (b) deur items (c), (d), (e) en (i) in subparagraaf (1) te skrap; (c) deur item (j) in subparagraaf (1) deur die volgende item te vervang: ‘‘(j) [versuim of nalaat om volgens voorskrif van sub- paragraaf (1) van paragraaf 15 by die Kommissaris aan- ’n soek te doen om as werkgewer geregistreer te word of waar hy aldus 292 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal [or having so applied] fails or neglects to notify the Com- missioner of [any change of his address or the fact of his] having ceased to be an em- ployer as required by [sub- paragraph (3) of that para- graph] paragraph 15(3); or’’; and (d) by the deletion of item (k) in subpara- graph (1). Repeal of paragraphs 31 and 32 of Fourth Schedule
  9. 98

    Paragraphs 31 and 32 of the Fourth

    Verify source ↗

    AI-assisted research summary: Paragraphs 31 and 32 of the Fourth Schedule to the Income Tax Act, 1962 are repealed.

    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

Part

Schedule to the Income Tax Act, 1962, are

  1. 99

    Paragraph 11 of the Sixth Schedule

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 11 of the Sixth Schedule by removing one subparagraph, changing the penalty rule for underestimates, and barring that penalty where the Commissioner has already issued an assessment.

    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 de- scribed 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 be- tween 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 subpara- graph (6).’’. Repeal of paragraph 12 of Sixth Sched- ule
  2. 100

    Paragraph 12 of the Sixth Sched-

    Verify source ↗

    AI-assisted research summary: Paragraph 12 of the Sixth Schedule to the Income Tax Act, 1962 is repealed.

    100. Paragraph 12 of the Sixth Sched- ule to the Income Tax Act, 1962, is hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 293 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping aansoek gedoen het,] as ge- registreerde werkgewer inge- volge paragraaf 15(1), ver- suim of om die nalaat Kommissaris, soos deur para- graaf 15(3) vereis, [ooreen- (3) komstig sub-paragraaf van daardie paragraaf van enige verandering van sy adres of] van die feit dat hy opgehou het om ’n werkgewer te wees, in kennis te stel; en (d) deur item (k) in subparagraaf (1) te skrap. Herroeping van paragrawe 31 en 32 van Vierde Bylae
  3. 98

    Paragrawe 31 en 32 van die Vierde

    Verify source ↗

    AI-assisted research summary: Paragraphs 31 and 32 of the Fourth Schedule to the Income Tax Act, 1962 are repealed.

    98. Paragrawe 31 en 32 van die Vierde Bylae van die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van paragraaf 11 van Sesde Bylae
  4. 99

    Paragraaf 11 van die Sesde Bylae

    Verify source ↗

    AI-assisted research summary: This provision amends paragraph 11 of the Sixth Schedule and sets a penalty rule tied to taxable turnover estimates.

    99. Paragraaf 11 van die Sesde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur subparagraaf (3) te skrap; (b) deur subparagraaf (6) deur die vol- gende subparagraaf te vervang: ‘‘(6) Waar die raming beskryf in subparagraaf 4(a) minder is as 80 persent van die belasbare omset vir die jaar van aanslag, moet [addi- sionele belasting]’n boete gehef word gelyk aan 20 persent van die verskil belasting betaalbaar op 80 persent van die belasbare omset vir die jaar van aanslag en die belasting wat op daardie raming betaalbaar is.’’; en (c) deur subparagraaf (8) deur die vol- gende subparagraaf te vervang: tussen die ‘‘(9) Waar die Kommissaris ’n aanslag ten opsigte van die betaling vereis ingevolge subparagraaf (4) uitgereik het, moet ’n boete nie ingevolge subparagraaf (4) opgelê word nie.’’. Herroep van paragraaf 12 van Sesde Bylae
  5. 100

    Paragraaf 12 van die Sesde Bylae

    Verify source ↗

    AI-assisted research summary: Paragraaf 12 van die Sesde Bylae by die Inkomstebelastingwet, 1962 is hereby repealed.

    100. Paragraaf 12 van die Sesde Bylae by die Inkomstebelastingwet, 1962, word hierby herroep. 294 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of paragraph 14 of Sixth Schedule
  6. 101

    Paragraph 14 of the Sixth Sched-

    Verify source ↗

    AI-assisted research summary: A registered micro business must only keep a record of the items described, despite Part A of Chapter 4 of the Tax Administration Act.

    101. Paragraph 14 of the Sixth Sched- ule to the Income Tax Act, 1962, is hereby amended by the substitution for the words preceding subparagraph (a) of the follow- ing words: ‘‘[A]Notwithstanding the provisions of Part A of Chapter 4 of the Tax Administration Act, a registered micro business must only retain a record of—’’. Repeal of paragraph 15 of Sixth Sched- ule
  7. 102

    Paragraph 15 of the Sixth Sched-

    Verify source ↗

    AI-assisted research summary: Paragraph 15 of the Sixth Schedule to the Income Tax Act, 1962 is repealed.

    102. Paragraph 15 of the Sixth Sched- ule to the Income Tax Act, 1962, is hereby repealed. Amendment of paragraph 12A of Seventh Schedule
  8. 103

    Paragraph 12A of the Seventh

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 12A of the Seventh Schedule by deleting sub-paragraph (4).

    103. Paragraph 12A of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended by the deletion of sub- paragraph (4). Amendment Seventh Schedule of paragraph 17 of

Part

Schedule to the Income Tax Act, 1962, is

  1. 104

    Paragraph 17 of

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962 by deleting the proviso in subparagraph (4) and deleting subparagraph (5).

    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 Seventh Schedule of paragraph 18
  2. 105

    Paragraph 18 of

    Verify source ↗

    AI-assisted research summary: Every employer must declare taxable employee benefits on the specified return or on employees’ tax certificates, as required by the Commissioner.

    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] employ- ees’ 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 Commis- sioner.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 295 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van paragraaf 14 van Sesde Bylaag
  3. 101

    Paragraaf 14 van die Sesde Bylaag

    Verify source ↗

    AI-assisted research summary: This section amends paragraph 14 of the Sixth Schedule and repeals paragraph 15. It also says a registered microbusiness must keep records, despite Part A of Chapter 4 of the Tax Administration Act, 1962.

    101. Paragraaf 14 van die Sesde Bylaag by die Inkomstebelastingwet, 1962, word hierby gewysig deur die woorde wat subparagraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘14. [’n Geregistreeerde] Ondanks die bepalings van Deel A van Hoofstuk 4 van die Wet op Belastingadministra- sie, moet ’n geregistreerde mikrobesig- heid [moet]slegs rekord hou van—’’. Herroeping van paragraaf 15 van Sesde Bylae
  4. 102

    Paragraaf 15 van die Sesde Bylae

    Verify source ↗

    AI-assisted research summary: This provision repeals paragraph 15 of the Sixth Schedule to the Income Tax Act, 1962.

    102. Paragraaf 15 van die Sesde Bylae by die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van paragraaf 12A van Sewende Bylae
  5. 103

    Paragraaf 12A van die Sewende

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 12A of the Seventh Schedule to the Income Tax Act 1962 by adding subparagraph (4).

    103. Paragraaf 12A van die Sewende Bylae by die Inkomstebelastingwet 1962, word hierby gewysig deur subparagraaf (4) te skap. Wysiging Sewende Bylae van paragraaf van 17
  6. 104

    Paragraaf 17 van die Sewende

    Verify source ↗

    AI-assisted research summary: This provision amends Paragraph 17 of the Seventh Schedule to the Income Tax Act, 1962, by deleting the proviso to subparagraph (4) and deleting subparagraph (5).

    104. Paragraaf 17 van die Sewende Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur die voorbehoudsbepaling tot subparagraaf (4) te skrap; en (b) deur subparagraaf (5) te skrap. Wysiging 18 Sewende Bylae van paragraaf van
  7. 105

    Paragraaf 18 van die Sewende

    Verify source ↗

    AI-assisted research summary: Employers must declare taxable benefits enjoyed by employees on the relevant return.

    105. Paragraaf 18 van die Sewende Bylae by die Inkomstebelastingwet 1962, word hierby gewysig deur subparagraaf (1) deur die volgende subparagraaf te vervang: ‘‘(1) Elke werkgewer moet op die opgawe soos bedoel in paragraaf 14 van die Vierde Bylae verklaar dat alle belasbare voordele wat werknemers van daardie werkgewer geniet het gedurende die tydperk ten opsigte waarvan bedoelde opgawe verstrek is, op die werknemersbelastingsertifikate wat aan bedoelde werknemers uitgereik is of op [die]enige ander opgawe [wat verstrek moet word ingevolge artikel 69]soos wat deur die Kommissaris vereis kan word, verklaar is.’’. 296 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Act No. 89 of 1991 Value-Added Tax Act, 1991 Extent of amendment or repeal Repeal Seventh Schedule paragraph of 19 of
  8. 106

    Paragraph 19 of

    Verify source ↗

    AI-assisted research summary: Paragraph 19 of the Seventh Schedule to the Income Tax Act, 1962 is repealed.

    106. Paragraph 19 of the Seventh Schedule to the Income Tax Act, 1962, is hereby repealed. Amendment of Act 89 of 1991
  9. 107

    The Value-Added Tax Act, 1991, is

    Verify source ↗

    AI-assisted research summary: This section changes the term “officer” to “SARS official” in a specific VAT Act context.

    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 Commis- sioner in carrying out the provisions of that Act, of the term ‘SARS official’. Amendment of section 1
  10. 108

    Section 1 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This section amends section 1 of the Value-Added Tax Act, 1991 by deleting and replacing several definitions and adding a new definition.

    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 the following ‘‘Commissioner’’ of definition: ‘‘ ‘Commissioner’ means the Commissioner for the South Afri- can 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 Tax Administration Act, the 2011;’’; (e) by the deletion of the definition of ‘‘tax period’’; and STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 297 Wet No. 28 van 2011 No. en jaar Kort titel Wet No. 89 van 1991 Wet op Belasting op Toegevoegde Waarde, 1991 Omvang van wysiging of herroeping Herroeping van paragraaf 19 van Sewende Bylae
  11. 106

    Paragraaf 19 van die Sewende

    Verify source ↗

    AI-assisted research summary: This provision repeals paragraph 19 of the Seventh Schedule to the Income Tax Act, 1962.

    106. Paragraaf 19 van die Sewende Bylae by die Inkomstebelastingwet, 1962, word hierby herroep. Wysiging van Wet 89 van 1991 op Belasting
  12. 107

    Die Wet

    Verify source ↗

    AI-assisted research summary: This section amends the Value-Added Tax Act, 1991 by replacing certain uses of “beampte” with “SAID-amptenaar” in a specific context.

    107. Die Wet op Toegevoegde Waarde, 1991, word hierby gewysig deur die uitdrukking ‘beampte’, waar gebruik in die konteks van ’n persoon wat deur die Kommissaris met die uitvoering van die bepalings van daardie Wet belas is, deur die uitdrukking ‘SAID-amptenaar’ te vervang. Wysiging van artikel 1
  13. 108

    Artikel 1 van die Wet op Belasting

    Verify source ↗

    AI-assisted research summary: This provision amends Article 1 by deleting two definitions, replacing several definitions, renumbering section 1, and adding a default rule that words keep the Tax Administration Act meaning unless the context shows otherwise.

    108. Artikel 1 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die omskrywing van ‘‘belasting- tydperk’’ te skrap; (b) deur die omskrywing van ‘‘besig- heidsdag’’ te skrap; (c) deur die omskrywing van ‘‘BTW- registrasienommer’’ deur die vol- gende omskrywing te vervang: ‘‘ ‘BTW-registrasienommer’, met betrekking tot ’n ondernemer, die nommer wat deur die Kommissaris [vir die doeleindes van hierdie Wet]ingevolge artikel 24 van die Wet op Belastingadministrasie aan daardie toegewys ondernemer word;’’; (d) deur die omskrywing van ‘‘Kommis- saris’’ deur die volgende omskrywing te vervang: ‘‘ ‘Kommissaris’ die Kommissaris van die Suid-Afrikaanse Inkomste- diens ingevolge artikel 6 van die Wet op die Suid-Afrikaanse In- komstediens, 1997 (Wet No. 34 van 1997) aangestel, of die Waar- nemende Kommissaris ingevolge artikel 7 van daardie Wet aange- wys;’’; (e) deur die omskrywing van ‘‘voorge- skrewe koers’’ deur die volgende omskrywing te vervang: ‘‘ ‘voorgeskrewe koers’ die koers in artikel 189(3) van die Wet op Belastingadministrasie, beoog:’’; 298 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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
  14. 109

    The Value-Added Tax Act, 1991, is

    Verify source ↗

    AI-assisted research summary: The Commissioner is responsible for carrying out this Act, and unregulated administrative requirements and procedures are governed by the Tax Administration Act.

    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 provi- sions of this Act. (2) Administrative requirements and procedures for purposes of the perfor- mance 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 Adminis- tration Act.’’. Amendment of section 5
  15. 110

    Section 5 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This section amends Section 5 of the Value-Added Tax Act so that the Commissioner’s powers and duties may be exercised or performed by the Commissioner personally or by a SARS official, and it deletes subsection (2).

    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 Com- missioner by or in terms of the provisions of this Act or any amend- ment thereof may be exercised or performed by the Commissioner [personally], or by any [officer en- gaged in carrying out the said provisions under the control, di- rection or supervision of the Com- missioner] SARS official.’’; and (b) by the deletion of subsection (2). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 299 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (f) deur die volgende omskrywing na die ‘‘werknemers- van omskrywing organisie’’ in te voeg: ‘‘ ‘Wet op Belastingadministra- sie’ die Wet op Belastingadminis- trasie, 2011;’’; (g) deur artikel 1 tot artikel 1(1) te hernommer; en (h) deur die volgende subartikel na sub- artikel (1) in te voeg: ‘‘(2) Tensy uit die konteks anders blyk, dra ’n woord of uitdrukking waaraan ’n betekenis ingevolge die Wet op Belasting- administrasie geheg is, sodanige betekenis van vir hierdie Wet.’’. doeleindes Wysiging van artikel 4
  16. 109

    Die Wet

    Verify source ↗

    AI-assisted research summary: The Commissioner is responsible for carrying out this Act, and administrative requirements and procedures for doing so are governed by the Tax Administration Act where this Act does not already regulate them.

    109. Die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig deur artikel 4 deur die volgende artikel te vervang: ‘‘ [Wet word deur Kommissaris uitgevoer.—]Administrasie van Wet 4. (1) Die Kommissaris is verant- woordelik vir die uitvoering van die bepalings van hierdie Wet. (2) Administratiewe vereistes en prosedures vir doeleindes van die uit- voering van enige plig, mag of ver- pligting of die uitoefening van enige reg ingevolge hierdie Wet, word tot die mate nie ingevolge hierdie Wet geregu- leer nie, deur die Wet op Belasting- administrasie gereguleer.’’. Wysiging van artikel 5
  17. 110

    Artikel 5 van die Wet op Belasting

    Verify source ↗

    AI-assisted research summary: The Commissioner’s powers and duties under the Value-Added Tax Act may be exercised or performed personally by the Commissioner or by a SARS officer.

    110. Artikel 5 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die bevoegdhede aan die Kommissaris verleen en die pligte hom opgelê deur of ingevolge die bepalings van hierdie Wet of ’n wysiging daarvan kan deur die Kommissaris [persoonlik] of deur ’n [beampte wat bedoelde bepa- lings onder die beheer, leiding of toesig van die Kommissaris uit- voer, uitgeoefen of] SAID-ampte- naar verrig word.’’; en (b) deur subartikel (2) te skrap. 300 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Repeal of section 6
  18. 111

    Section 6 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: Section 6 of the Value-Added Tax Act, 1991 is repealed.

    111. Section 6 of the Value-Added Tax Act, 1991, is hereby repealed. Amendment of section 13
  19. 112

    Section 13 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This provision amends Section 13 of the Value-Added Tax Act to adjust who may collect VAT on imported goods and under what manner the Commissioner determines.

    112. Section 13 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (5) for para- graph (a) of the following paragraph: ‘‘(a) for the collection (in such manner as the Commissioner may deter- mine) 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 Com- missioner, 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
  20. 113

    Section 14 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: Section 14(1)(a) of the Value-Added Tax Act is amended so that the paragraph requires furnishing the Commissioner with a return.

    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
  21. 114

    Section 15 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This section amends VAT section 15 so that, in certain cases, any excess amount must be refunded to the vendor by the Commissioner.

    114. Section 15 of the Value-Added Tax is hereby amended by the Act, 1991, substitution for subsection (8) of the fol- lowing subsection: ‘‘(8) If, in relation to any particulars required to be furnished under subsec- tion (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 refund- able to the vendor by the Commissioner in respect of the changeover period as pro- vided in [section 44(1)] Chapter 13 of the Tax Administration Act, read with section 16(5).’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 301 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Herroeping van artikel 6
  22. 111

    Artikel 6 van die Wet op Belasting

    Verify source ↗

    AI-assisted research summary: Article 6 of the Value-Added Tax Act, 1991 is repealed.

    111. Artikel 6 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 13
  23. 112

    Artikel 13 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: This provision amends VAT section 13(5)(a) to allow import tax collection by a SARS official or the South African Post Office managing director on the Commissioner’s behalf.

    112. Artikel 13 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig deur paragraaf (a) in subartikel (5) deur die volgende paragraaf te vervang: ‘‘(a) vir die invordering (op die wyse wat die Kommissaris mag bepaal) deur ’n SAID-amptenaar, of— [(i) ’n beampte wat sy pligte onder die beheer, leiding of toesig van die Kommissaris uitvoer; of (ii)] die Besturende Direkteur van die Suid- Afrikaanse Poskan- toor Beperk ten behoewe van die Kommissaris[.] van die belasting betaalbaar inge- volge hierdie Wet ten opsigte van die invoer van goed in die Republiek; en’’. Wysiging van artikel 14
  24. 113

    Artikel 14 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: This provision amends VAT Act Article 14 by replacing paragraph (a) so that a statement must be furnished to the Commissioner.

    113. Artikel 14 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig deur paragraaf (a) in subartikel (1) deur die volgende paragraaf te vervang: ‘‘(a) ’n [verklaring (in die vorm deur die Kommissaris voorgeskryf)] opgawe aan die Kommissaris verstrek [wat die inligting bevat wat benodig mag word]; en’’. Wysiging van artikel 15
  25. 114

    Artikel 15 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: If certain amounts exceed others, the excess is refundable by the Commissioner to the entrepreneur.

    114. Artikel 15 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig deur subartikel (8) deur die volgende subartikel te vervang: ‘‘(8) Indien, met betrekking tot besonderhede wat ingevolge subartikel (4) verstrek moet word[,]— (a) die bedrag bedoel in subartikel (6)(b) die bedrag bedoel in sub- artikel 6(a) te bowe gaan; of (b) die bedrag bedoel in subartikel (7)(b) die bedrag bedoel in sub- artikel (7)(a) te bowe gaan, is die oorskot deur die Kommissaris aan die ondernemer terugbetaalbaar ten opsigte van die oorgangstydperk soos bepaal in [artikel 44(1)] Hoofstuk 13 van die Wet op Belastingadministrasie, saamgelees met artikel 16(5).’’. 302 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 16
  26. 115

    Section 16 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This provision amends VAT section 16 so the Commissioner can deny an input tax deduction unless the relevant invoice, note, bill of entry, or other document is kept as required, and so any excess amount in a vendor’s tax period must be refunded by the Commissioner.

    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 pro- viso: ‘‘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 rela- tion 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 de- ducted under subsection (3) from the sum referred to in that subsec- tion, the amount (if any) refundable to the vendor under section 15(8), [the amount (if any) brought forward from the tax period pre- ceding 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 ven- dor’s account during the first- mentioned tax period] and any other amount refundable under Chapter 13 of the Tax Administra- tion 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 [sec- tion 44(1)] Chapter 13 of the Tax Administration Act.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 303 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 16

Part

Chapter 13 of the Tax Administra-

  1. 115

    Artikel 16 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: The Commissioner may refuse an input tax deduction unless the required invoice or customs document is kept, and must refund any excess amount to the entrepreneur in the specified circumstances.

    115. Artikel 16 van die Wet op Belas- ting op Toegevoegde Waarde, 1991,word hierby gewysig— (a) deur die voorbehoudsbepaling tot subartikel (2) deur die volgende voor- behoudsbepaling te vervang: ‘‘Met dien verstande dat waar ’n belas- tingfaktuur of debietnota of krediet- nota met betrekking tot bedoelde lewering ooreenkomstig hierdie Wet verstrek is, of ’n klaringsbrief of ander dokument ooreenkomstig die Doeane- en Aksynswet gelewer is, na gelang van die geval, die Kommissaris kan bepaal dat geen aftrekking vir inset- belasting met betrekking tot daardie lewering of invoer gedoen word nie tensy die belastingfaktuur of debiet- nota of kredietnota of die klaringsbrief of ander dokument behou is ooreen- komstig die bepalings van artikel 55[3] en Deel A van Hoofstuk 4 van die Wet op Belastingadministrasie.’’; en (b) deur subartikel (5) deur die volgende subartikel te vervang: ‘‘(5) Indien, met betrekking tot ’n belastingtydperk van ’n onder- nemer, die totaalbedrag van die bedrae wat ingevolge subartikel (3) van die in daardie subartikel be- is, die doelde totaal aftrekbaar bedrag (as daar is) wat aan die ondernemer ingevolge artikel 15(8) terugbetaalbaar is, [die bedrag (as daar is) wat volgens voorskrif van paragraaf (ii) van die voorbe- houdsbepaling by artikel 44(1) oorgebring is van die belasting- tydperk wat eersbedoelde belas- tingtydperk voorafgaan, en die bedrag (as daar is) wat ingevolge artikel 44(4) aan die ondernemer se rekening gedurende eersbe- doelde tydperk gekrediteer is,]en enige ingevolge Hoofstuk 13 van die Wet op Belas- terugbetaalbaar, tingadministrasie meer is as bedoelde totaal, is die oorskot, behoudens die bepalings van hierdie Wet, deur die Kommis- saris aan die ondernemer volgens voorskrif van [artikel 44(1)] Hoof- stuk 13 van die Wet op Belasting- administrasie terugbetaalbaar.’’. bedrag ander 304 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 17
  2. 116

    Section 17 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: The amendment changes how input tax is apportioned when goods or services are used partly for taxable supplies and partly for another purpose, and it says an approved method may only be changed prospectively.

    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 sup- ply (hereinafter referred to as the intended use) in the course of mak- ing 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, tax, shall be an amount is input 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 ser- vices 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 para- graph: ‘‘(iii) where a method for determin- ing 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— STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 305 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 17

Part

Chapter 7 of the Tax Administration

  1. 116

    Artikel 17 van die Wet op

    Verify source ↗

    AI-assisted research summary: If the Commissioner has approved a method for working out the ratio in this subsection, the vendor may change that method only from a future tax period or from another fair date set by the Commissioner.

    116. Artikel 17 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die woorde wat die voorbe- (1) volgende subartikel die houdsbepaling tot deur voorafgaan, woorde te vervang: enige ‘‘Waar goed of dienste deur ’n ondermemer verkry of ingevoer verbruik, vir gedeeltelik word gebruik of lewering (hieronder die voorgenome gebruik genoem) in die loop van die doen van belasbare lewerings en gedeeltelik vir ’n ander voorgenome gebruik, is die mate waarin belasting wat betaalbaar geword het ten opsigte van die lewering aan die onder- nemer of die invoer deur die ondernemer, na gelang van die geval, van bedoelde goed of dienste of ten opsigte van bedoelde goed ingevolge artikel 7(3) of enige bedrag vasgestel ooreenkomstig paragraaf (c) van die omskrywing van ,insetbelasting’’ in artikel 1 insetbelasting is, ’n bedrag wat, tot die volle bedrag van bedoelde belasting of bedrag, na gelang van die geval, in dieselfde verhouding staan as die verhouding (vasgestel deur die Kommissaris ooreenkomstig ’n beslissing soos beoog in Hoofstuk 7 van die Wet op artikel Belastingadministrasie of [41A of] 41B) waarin die voorge- nome gebruik van bedoelde goed of dienste in die loop van die doen van belasbare lewerings tot die totale voorgenome gebruik van bedoelde goed of dienste, staan’’; en (b) deur paragraaf (iii) in subartikel (1) te volgende paragraaf (b) of die deur vervang: ‘‘(iii) waar ’n metode vir die vasstelling van die verhou- ding in hierdie subartikel bedoel deur die Kommissaris goedgekeur is, mag daardie metode slegs met ingang van ’n toekomstige belastingtyd- perk verander word, of van die ander datum wat die Kom- missaris billik ag, en daardie ander datum moet val— 306 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 as- sessment 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 Feb- ruary, or if such vendor draws up annual finan- cial statements in re- spect of a year ending other than on the last day of February, within that year, the during which the application for aforementioned method was made by the vendor.’’. Amendment of section 23
  2. 117

    Section 23 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: Certain non-residents who become liable to register must apply to the Commissioner within 21 days and provide any required particulars and documents.

    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 Com- missioner with such further par- ticulars and any documentation as the Commissioner may require in such form for the purpose of registering that person: Provided that where— STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 307 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (aa) in die geval van ’n ondernemer wat ’n belastingpligtige soos omskryf in artikel 1 van die Inkomstebelas- tingwet is, binne die jaar van aanslag in daardie Wet omskryf; of (bb) in die geval van ’n ondernemer wat nie ’n belastingpligtige soos omskryf in artikel 1 van die Inkomstebelas- is nie, binne tingwet die tydperk van twaalf maande wat eindig op die laaste dag van Feb- ruarie, of waar daardie ondernemer jaarlikse finansiële state optrek met betrekking tot ’n jaar wat anders as op laaste dag van die Februarie eindig, binne daardie jaar, waartydens die aansoek vir die voormelde metode deur die ondernemer gemaak is.’’. Wysiging van artikel 23
  3. 117

    Artikel 23 van die Wet op

    Verify source ↗

    AI-assisted research summary: Non-resident persons who become liable to register must apply to the Commissioner within 21 days and provide required details and documents.

    117. Artikel 23 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Elke persoon wat nie ’n inwoner van die Republiek is nie, en wat ingevolge subartikel (1) of artikel 50A aanspreeklik word om geregistreer te wees[, moet nie later nie as 21 dae nadat hy aldus aanspreeklik word by die Kom- missaris aansoek doen om regis- trasie in die vorm wat die Kommissaris beveel en aan die Kommissaris die nadere beson- derhede en enige dokumentasie verstrek wat die Kommissaris in daardie vorm vereis ten einde daardie persoon te registreer: Met dien verstande dat waar— 308 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (i) a person who applies for reg- istration under this subsec- tion has not provided all par- ticulars and documentation as required by the Commis- sioner, 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 ad- dition to section 22(4) of the Tax Administration Act, until [he] such person has— [(aa)](a) appointed a repre- sentative vendor as contemplated in sec- tion [48(1)] 46 in the Republic and fur- nished the Commis- sioner with the par- ticulars of such re- presentative vendor; [(bb)](b) opened a banking ac- count with any bank, mutual bank or other similar institution, registered in terms of the Banks Act, 1990 of (Act No. 1990), for the pur- poses of his or her enterprise carried on in the Republic and furnished the Com- missioner with the particulars of such banking account.’’; 94 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 309 Wet No. 28 van 2011 No. en jaar Kort titel (i) Omvang van wysiging of herroeping ’n persoon wat ingevolge hierdie subartikel om regis- trasie aansoek doen, nie alle besonderhede en dokumen- tasie verstrek het wat deur die Kommissaris vereis word nie, daardie persoon geag word nie om registrasie aansoek te gedoen het nie totdat hy sodanige alle besonderhede en dokumen- tasie aan die Kommissaris verstrek het; (ii) bedoelde persoon nie ’n in- woner van die Republiek is nie, bedoelde persoon]word geag nie ooreenkomstig met Hoofstuk 3 van die Wet op Belastingadministrasie[, word geag nie] om registrasie aansoek te gedoen het nie totdat hy— [(aa)](a) ’n verteenwoordi- gende ondernemer soos beoog in arti- kel[48(1)]46 in die Republiek aange- stel het en die Kom- die missaris van besonderhede van bedoelde verteen- woordigende onder- nemer voorsien het; [(bb)](b) ’n bankrekening by ’n bank, onderlinge bank of ander soort- instelling, gelyke geregistreer inge- volge die Bankwet, 1990 (Wet No. 94 van 1990), geopen het vir die doel- eindes die onderneming deur hom in die Repu- bliek bedryf en die besonderhede van bedoelde bankreke- ning aan die Kom- missaris voorsien het.’’; van 310 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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: is ‘‘(a) applied for registration in ac- cordance with Chapter 3 of the Tax Administration Act or subsection (2) or (3) and the Commissioner 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 Admin- istration Act and the Com- missioner is satisfied that that person is liable to be regis- tered 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 the this Act: Provided that Commissioner may, having regard to the circumstances of the case, determine that person to be a vendor from such later date as the Com- missioner may consider equit- able’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 311 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur in subartikel (3) die woorde wat (d) deur die volg op paragraaf volgende woorde te vervang: aansoek ‘‘by die Kommissaris doen[, in die vorm deur die Kommissaris bepaal,] om regis- trasie [ingevolge hierdie Wet, en die verdere besonderhede en enige dokumentasie verstrek wat die Kommissaris in daardie vorm vereis ten einde daardie persoon te registreer].’’; en (c) deur paragrawe (a) in (4) deur die volgende (b) en subartikel paragrawe te vervang: ‘‘(4) Waar ’n persoon— (a) aansoek om registrasie gedoen het ooreenkomstig Hoofstuk 3 van die Wet op Belastingadmin- istrasie of subartikel (2) of (3) en die Kommissaris oortuig is dat daardie persoon kwalifiseer om ingevolge hierdie Wet geregi- streer te wees, is daardie persoon by die toepassing van hierdie Wet ’n ondernemer met ingang van ’n datum deur die Kommissaris bepaal; of (b) nie ingevolge [subartikel (2)] Hoofstuk 3 van die Wet op Belastingadministrasie aansoek om registrasie gedoen het nie en die Kommissaris oortuig is dat daardie persoon aanspreeklik is om ingevolge hierdie Wet gereg-istreer te wees, is daardie persoon by die toepassing van hierdie Wet ’n ondernemer met ingang van die datum waarop daardie persoon vir die eerste maal aanspreeklik geword het om ingevolge hierdie Wet geregistreer te wees: Met dien verstande dat die Kommissaris, met die omstandighede van die geval, kan bepaal dat daardie persoon ’n ondernemer is vanaf die latere datum wat die Kommis- saris redelik ag’’. inagneming van 312 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 25

Part

Chapter 3 of the Tax Admin-

  1. 118

    Section 25 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: Vendors must notify the Commissioner in writing of certain changes within 21 days.

    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 fol- lowing 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 Commis- sioner in writing of—’’; (b) by the substitution for paragraph (a) of the following paragraph: ‘‘(a) any change in the [name, address,] constitution or na- ture 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
  2. 119

    The Value-Added Tax Act, 1991,

    Verify source ↗

    AI-assisted research summary: This provision amends the Value-Added Tax Act, 1991 by replacing section 26 with a new section.

    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
  3. 26

    The obligations and liabilities

    Verify source ↗

    AI-assisted research summary: A person’s tax obligations and liabilities for acts or omissions made while registered as a vendor are not changed if the person later stops being a vendor or the Commissioner cancels the vendor registration.

    26. The obligations and liabilities under this Act or the Tax Administra- tion 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.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 313 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 25
  4. 118

    Artikel 25 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: Every entrepreneur must notify the Commissioner in writing within 21 days when certain business details change.

    118. Artikel 25 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die woorde wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘[Behoudens die bepalings van hierdie Wet]Bykomend tot enige vereiste ingevolge die Wet op Belastingadministrasie, moet elke ondernemer binne 21 dae die Kom- missaris [in die vorm wat die Kommissaris voorskryf,] skrifte- lik in kennis stel van—’’; (b) deur paragraaf (a) deur die volgende subparagraaf te vervang: verandering ‘‘(a) enige van die [naam, adres,] konstitusie of aard van die hoofonderneming of -ondernemings van daardie ondernemer;’’; (c) deur paragraaf (f) te skrap; (d) deur die volgende paragraaf na paragraaf (g) in te voeg: ‘‘(h) enige veranderinge in die meerderheideienaarskap van enige maatskappy’’; en (e) deur die voorbehoudsbepaling te skrap. Wysiging van artikel 26
  5. 119

    Die Wet op Belasting op Toege-

    Verify source ↗

    AI-assisted research summary: This section amends the Value-Added Tax Act, 1991 by replacing article 26 with a new article.

    119. Die Wet op Belasting op Toege- voegde Waarde, 1991, word hierby gewy- sig deur artikel 26 deur die volgende artikel te vervang: ‘‘Aanspreeklikhede nie geraak waar persoon ophou om ondernemer te wees nie
  6. 26

    Die verpligtinge en aanspreeklik-

    Verify source ↗

    AI-assisted research summary: Leaving entrepreneur status, or the Commissioner cancelling registration, does not affect a person's obligations or liabilities for acts or omissions done while they were an entrepreneur.

    26. Die verpligtinge en aanspreeklik- hede ingevolge hierdie Wet of die Wet op Belastingadministrasie van enige persoon ten opsigte van enigiets gedoen of die versuim om enigiets te doen deur daardie persoon terwyl hy ’n ondernemer is, word nie geraak nie deur die feit dat daardie persoon ophou om ’n ondernemer te wees of deur die feit dat, terwyl hy ’n ondernemer is, die Kommissaris daardie persoon se regis- trasie as ’n ondernemer kanselleer.’’. 314 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal Amendment of section 27
  7. 120

    Section 27 of the Value-Added

    Verify source ↗

    AI-assisted research summary: This section changes how a vendor’s tax periods are set, lets a month-end period move to a Commissioner-approved fixed day, and requires the approved new period to be used for at least 12 months.

    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 un- der this Act to any vendor shall be the tax periods applicable to the Category within which the vendor falls as con- templated in this section: Provided that— (i) the first such period shall com- mence 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
  8. 121

    Section 28 of the Value-Added

    Verify source ↗

    AI-assisted research summary: This provision amends section 28 of the Value-Added Tax Act, 1991 by deleting one proviso paragraph and replacing another.

    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: STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 315 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 27
  9. 120

    Artikel 27 van die Wet op Belasting

    Verify source ↗

    AI-assisted research summary: Die belastingtydperke vir 'n ondernemer volg die toepaslike kategorie, met spesiale reëls vir die begin- en einddatum en 'n Kommissaris-goedgekeurde vasgestelde dag.

    120. Artikel 27 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig deur subartikel (6) deur die volgende subartikel te vervang: ‘‘(6) Die belastingtydperke wat inge- volge hierdie Wet op ’n ondernemer van toepassing is, is die belasting- tydperke wat van toepassing is op die Kategorie waarin die ondernemer val soos in hierdie artikel beoog: Met dien verstande dat— (i) die eerste bedoelde tydperk op die aanvangsdatum begin, of waar ’n persoon ’n ondernemer op ’n latere datum word, daardie latere datum; die (ii) ’n belastingtydperk wat op die laaste dag van ’n maand eindig, soos van toepassing ten opsigte van betrokke Kategorie, instede dat dit op daardie laaste dag eindig, op ’n vasgestelde dag wat deur die Kommissaris goed- gekeur is, welke dag binne 10 dae voor of na daardie laaste dag moet val, kan eindig: Met dien verstande dat die toekomstige belastingtydperk aldus deur die Kommissaris goedgekeur deur die ondernemer gebruik moet word vir ’n minimum tydperk van 12 maande wat vanaf die belas- tingtydperk wat die verandering gemaak word, ’n aanvang neem; (iii) die eerste dag van enige belas- tingtydperk van ’n ondernemer wat volg op die ondernemer se eerste belastingtydperk die eerste dag na— (a) die laaste dag van die onder- nemer se voorafgaande belas- tingtydperk is; (b) die vasgestelde dag soos deur die Kommissaris goedgekeur ingevolge paragraaf (ii).’’. Wysiging van artikel 28
  10. 121

    Artikel 28 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: This section amends section 28 of the Value-Added Tax Act, 1991.

    121. Artikel 28 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur in subartikel (1) paragraaf (i) van die voorbehoudsbepaling te skrap; (b) deur in subartikel (1) paragraaf (iii) van die voorbehoudsbepaling deur die volgende paragraaf te vervang: 316 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal ‘‘(iii) a vendor registered with the Commissioner to submit re- turns [and payments] elec- tronically [(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 busi- ness 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
  11. 122

    Section 29 of the Value-Added

    Verify source ↗

    AI-assisted research summary: This provision amends section 29 of the Value-Added Tax Act, 1991, and repeals section 30.

    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 follow- ing words: ‘‘furnish the Commissioner with a re- turn [(in such form as the Commis- sioner may prescribe)] reflecting—’’. Repeal of section 30
  12. 123

    Section 30 of the Value-Added

    Verify source ↗

    AI-assisted research summary: Section 30 of the Value-Added Tax Act, 1991 is repealed.

    123. Section 30 of the Value-Added Tax Act, 1991, is hereby repealed. Amendment of section 31
  13. 124

    Section 31 of the Value-Added

    Verify source ↗

    AI-assisted research summary: The Commissioner may assess tax payable if a person fails to file required returns or declarations, or if the Commissioner is not satisfied with them.

    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 Commission- er 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 sat- isfied with any return or declaration which any per- son is required to furnish under a section referred to in paragraph (a); or STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 317 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping [moet die ‘‘(iii) ’n ondernemer wat by die Kommissaris geregistreer is om opgawes [en betalings] elektronies [(anders as by wyse van ’n debietorder)] te doen, opgawe verstrek]word geag betaling te gemaak het binne die tydperk in subartikel (1) beoog, indien die ondernemer [en] volle betaling van die belasting maak binne die tydperk wat eindig op die laaste besigheidsdag van die maand waarin genoemde vyf-en-twintigste dag val;’’; (c) deur in subartikel (1) paragrawe (iv) en (v) van die voorbehoudsbepaling te skap; en (d) deur subartikels (3), (4), (5), (6), (7), (8) en (9) te skrap. Wysiging van artikel 29
  14. 122

    Artikel 29 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: This provision amends Article 29 of the Value-Added Tax Act, 1991 by replacing wording in paragraph (a), and it also refers to the repeal of Article 30.

    122. Artikel 29 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig deur in paragraaf (a) die woorde wat subparagraaf (i) voorafgaan deur die volgende woorde te vervang: ‘‘aan die Kommissaris ’n opgawe [(in die vorm wat die Kommissaris voor- skryf)] verstrek, waarin aangetoon word—’’. Herroeping van artikel 30
  15. 123

    Artikel 30 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: Article 30 of the Value Added Tax Act, 1991 is repealed.

    123. Artikel 30 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 31
  16. 124

    Artikel 31 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: This provision amends VAT section 31 so the Commissioner may assess tax payable in listed cases and must give a notice of assessment.

    124. Artikel 31 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) [Waar] Die Kommissaris kan ’n aanslag maak vir die bedrag van die belasting betaalbaar, waar— [(a) ’n persoon versuim om enige opgawe te verstrek soos deur artikel 28, 29 of 30 vereis of versuim om ’n verklaring te verstrek soos deur artikel 14 vereis; of (b) die Kommissaris nie tevrede is nie met enige opgawe of verklaring wat ingevolge ’n in paragraaf (a) bedoelde artikel deur ’n persoon ver- strek moet word; of 318 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (c) the Commissioner has rea- son to believe that any per- son has become liable for the payment of any amount of tax but has not paid such amount; or] that vendor (d) any person, not being a vendor, that supplies goods or services and represents that tax is charged on that supply; or (e) any 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, fur- nishes, 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 incen- tive 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, not- withstanding 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 Com- missioner].’’; (b) by the deletion in subsection (2) of paragraph (a); (c) by the deletion of subsection (3); STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 319 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (f) en (e) (d) (c) die Kommissaris rede het om te glo dat ’n persoon vir die betaling van enige be- drag aan belasting aan- spreeklik geword het, maar bedoelde bedrag nie betaal het nie; of] ’n persoon wat nie ’n onder- nemer is nie wat goed of dienste lewer en voorgee dat belasting op daardie lewering gehef word; of ’n ondernemer wat goed of daardie dienste lewer ’n belasbare lewering nie lewering is of daardie lewe- ring ’n belasbare lewering is ten opsigte waarvan belasting teen ’n koers van nul persent gehef word, en in die een of die ander geval daardie onder- nemer voorgee dat belasting op daardie lewering teen ’n koers hoër as nul persent gehef word; enige persoon wat homself as ’n persoon voordoen wat ge- regtig is op ’n terugbetaling of wat ’n belastingfaktuur of dokument of debetnota produ- seer, uitreik, goedkeur, of van gebruik maak ten einde ’n onbehoorlike belastingvoor- deel kragtens die bepalings van die uitvoeraansporing- skema bedoel in paragraaf (d) van die omskrywing van ‘‘uitgevoer’’ in artikel 1 te verkry, waarop sodanige persoon nie geregtig is nie[, kan die Kommissaris, ondanks die bepalings van artikel 32(5) van hierdie Wet en artikel 83(18) en 83A(12) van die Inkomste- belastingwet, ’n aanslag maak van die bedrag aan belasting betaalbaar deur die persoon wat aanspreeklik is vir die betaling van daardie bedrag aan belas- ting, en word die bedrag van belasting aldus aangeslaan deur die betrokke persoon aan die Kommissaris betaal.]’’; (b) deur paragraaf (a) in subartikel (2) te skrap; (c) deur subartikel (3) te skrap; 320 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 pay- able, the amount of any addi- tional 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
  17. 125

    Sections 31A and 31B of the

    Verify source ↗

    AI-assisted research summary: Sections 31A and 31B of the Value-Added Tax Act, 1991 are repealed.

    125. Sections 31A and 31B of the Value-Added Tax Act, 1991, are hereby repealed. Amendment of section 32
  18. 126

    Section 32 of the Value-Added

    Verify source ↗

    AI-assisted research summary: This section amends section 32 of the Value-Added Tax Act so that certain Commissioner decisions are subject to objection and appeal, and so the Commissioner must issue a notice of assessment.

    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 dissat- isfied with—]The following deci- sions 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 deci- sion to cancel any registra- tion of that person in terms of this Act or of the Com- missioner’s refusal to can- cel such registration; or STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 321 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (d) deur die woorde in subartikel (4) wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘(4) Die Kommissaris [moet die betrokke skriftelike persoon kennis van bedoelde aanslag gee, met vermelding van die bedrag waarop belasting betaalbaar is, die bedrag aan belasting be- taalbaar, die bedrag van enige addisionele belasting wat be- taalbaar is ingevolge artikel 60 en die belastingtydperk (as daar is) met betrekking waartoe die aanslag gemaak word, en-]moet ’n kennisgewing van aanslag uit- reik.’’; en (e) deur subartikels (5) en (5A) te skrap. Herroeping van artikel 31A en 31B
  19. 125

    Artikels 31A en 31B van die Wet

    Verify source ↗

    AI-assisted research summary: Articles 31A and 31B of the Value-Added Tax Act, 1991 are repealed.

    125. Artikels 31A en 31B van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 32
  20. 126

    Artikel 32 van Wet op Belasting

    Verify source ↗

    AI-assisted research summary: This provision amends section 32 of the VAT Act and replaces the objection/appeal heading and subsection (1), while deleting subsections (2) to (5).

    126. Artikel 32 van Wet op Belasting op Toegevoegde Waarde, 1991, is hierby gewysig by— (a) deur die opskrif met die volgende opskrif te vervang: ‘‘Besware teen sekere beslissings [of aanslae]’’; (b) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) [Iemand wat ontevrede is met—]Die volgende beslissings aan van die Kommissaris beswaar en appèl onderhewig: (a) enige skriftelike deur die Kommissaris— beslissing is (i) ingevolge artikel 23 (7) waarin daardie persoon verwittig word van die Kommissaris se weiering om daardie persoon inge- te volge hierdie Wet registreer; [of] (ii) ingevolge artikel 24 (6) en (7) waarin daardie persoon verwittig word van die Kommissaris se besluit om ’n registrasie van daardie persoon in- te gevolge hierdie Wet kanselleer of van die Kommissaris se weiering om bedoelde registrasie te kanselleer; of 322 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal [(iii) in terms of section 44(8) of the Commissioner’s refusal to make a re- fund; 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 mem- or shareholder ber, 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 supplemen- tary 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
  21. 127

    Sections 33, 33A, 34, 35, 36 and 37

    Verify source ↗

    AI-assisted research summary: This provision repeals sections 33, 33A, 34, 35, 36 and 37 of the Value-Added Tax Act, 1991.

    127. Sections 33, 33A, 34, 35, 36 and 37 of the Value-Added Tax Act, 1991, are hereby repealed. Amendment of section 39
  22. 128

    Section 39 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: This provision amends Section 39 of the Value-Added Tax Act, 1991, changing its heading and deleting subsections (2), (2A), (3), (4) and (5).

    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’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 323 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping [(iii) van die Kommissaris se weiering kragtens arti- kel 44(8) om ’n terug- betaling te doen; of] (iv) van ’n weiering om ’n metode vir die vasstel- ling van die verhouding beoog in artikel 17(1) goed te keur; of [(v) ingevolge artikel 43(5) en (6) waarin ’n lid, aandeelhouer of trustee van ’n ondernemer ver- wittig word dat van hom vereis word om borg te staan met be- trekking tot die onder- nemer se belastingaan- spreeklikheid van tyd tot tyd; of (vi) van ’n weiering om rente of boete ingevolge artikel 39(7) in geheel of te gedeeltelik skeld; of kwyt (b) ’n aanslag wat vir hom ingevolge die bepalings van artikel 31 of 60 of 61 gedoen is; of] (c) enige [bevel of aanvullende bevel] beslissing deur die Kommissaris gegee en aan daardie persoon beteken inge- volge artikel 50A(3) of (4)[, kan ’n beswaar by die Kommissaris indien].’’; en (c) deur subartikels (2), (2A), (3), (4) en (5) te skrap. Herroeping van artikels 33 to 37
  23. 127

    Artikels 33, 33A, 34, 35, 36 en 37

    Verify source ↗

    AI-assisted research summary: This section repeals Articles 33, 33A, 34, 35, 36, and 37 of the Value-Added Tax Act, 1991.

    127. Artikels 33, 33A, 34, 35, 36 en 37 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 39
  24. 128

    Artikel 39 van die Wet op Belas-

    Verify source ↗

    AI-assisted research summary: If tax is not paid on time in the listed cases, the Commissioner must impose a penalty of 10% of the tax amount.

    128. Artikel 39 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die opskrif met die volgende opskrif te vervang: ‘‘Boete [en rente] weens versuim om belasting te betaal wanneer verskuldig’’; 324 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 ac- cordance 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 Commis- sioner must, in [addition to such amount of tax, pay] accordance with Chapter 15 of the Tax Admin- istration 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 sub- ject to the provisions of sec- tion 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 provi- sions 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 provi- sions 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 STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 325 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) [(a)] Indien ’n persoon wat vir die betaling van belasting aan- spreeklik is en daardie betaling [volgens voorskrif van]ooreen- komstig die bepalings van artikel 14, 28(1) of 29 moet doen, versuim om enige bedrag van daardie be- lasting te betaal binne die tydperk ingevolge bedoelde [bepa- wat ling]bepalings vir die betaling van daardie voorgeskryf word, moet [hy]die Kommissaris, [benewens bedoelde bedrag van belasting— (i)] ’n boete betaal gelyk aan 10 persent van genoemde bedrag van belasting[; en belasting (ii) waar betaling van bedoelde bedrag van belasting gedoen word op of na die eerste dag van die maand wat volg op die maand waarin die tyd- perk wat vir betaling van die belasting toegelaat word, geëindig het, rente betaal op bedoelde bedrag van belas- ting, bereken teen die voor- geskrewe koers (maar be- houdens die bepalings van artikel 45A) vir elke maand of gedeelte van ’n maand in die tydperk gereken vanaf daardie eerste dag. tot (b) Waar ’n bedrag van belas- ting met betrekking ’n belastingtydperk van ’n onder- nemer ingevolge die bepalings van artikel 44(1), saamgelees met artikel 16(5), aan die onder- nemer terugbetaal is of met betrekking tot daardie tydperk van ingevolge die bepalings artikel 44(6) verreken is teen onbetaalde belasting, en daardie bedrag as geheel of ten dele nie behoorlik ingevolge artikel 16(5) aan die ondernemer terugbetaal- baar was nie, word soveel van bedoelde bedrag as wat nie aldus behoorlik terugbetaalbaar was nie, geag by die toepassing van paragraaf (a)(i) ’n bedrag van belasting te wees wat die onder- nemer binne bedoelde tydperk 326 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal 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 en- tered 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 al- lowed for payment of the tax ended, interest on the said amount of tax, calculated at the prescribed rate (but sub- ject to the provisions of sec- tion 45A) for each month or part of a month in the period reckoned from the said first day].’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 327 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping moes betaal het, en by die toepassing van paragraaf (a)(ii), ’n bedrag van belasting te wees wat die ondernemer binne die tydperk waarin die terugbetaling gedoen is, moes betaal het].’’; (c) deur subartikel (2) te skrap; (d) deur subartikel (4) deur die volgende subartikel te vervang: ‘‘(4) Waar enige invoerder van goed wat geklaar moet word onder die Doeane- en Aksynswet, nalaat om enige bedrag van belasting ten opsigte van die invoer van die goed te betaal op die datum waarop die goed geklaar word onder die bedoelde Wet vir binnelandse ver- bruik in die Republiek of die datum waarop doeane reg betaalbaar is ingevolge die bedoelde Wet ten opsigte van die invoer daarvan, indien so ’n reg nie betaalbaar is nie, die datum waarop dit betaal- baar moes gewees het indien dit betaalbaar was, welke datum ook al die laaste is, moet die Kommis- saris, ooreenkomstig Hoofstuk 15 van die Wet op Belastingadmini- strasie, [sal die invoerder, addi- sioneel tot so ’n bedrag van belasting betaal— (a)] ’n boete gelyk aan 10 persent van die bedoelde bedrag van belasting ten aansien van die invoerder oplê[; en (b) waar betaling van bedoelde bedrag van belasting ge- doen is op of na die eerste dag van die maand wat volg op die maand waarin die tydperk toegelaat vir beta- ling van die belasting eindig, rente betaal op bedoelde bedrag van belasting, bere- ken teen die voorgeskrewe koers (maar behoudens die bepalings van artikel 45A) vir elke maand of gedeelte van ’n maand in die tydperk gereken daardie vanaf eerste dag].’’; 328 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 Commis- in accordance with sioner must, Chapter 15 of the Tax Administra- tion 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, on that amount of tax, calculated at the prescribed rate (but sub- to the provisions of ject section 45A) for each month or part of a month in the period reckoned from the said first day].’’; and interest (f) by the deletion of subsections (6), (6A), (7) and (8). Repeal of section 40

Part

Part IA of Chapter III of the Income

  1. 132

    Sections 42 and 43 of the Value-

    Verify source ↗

    AI-assisted research summary: This provision repeals sections 42 and 43 of the Value-Added Tax Act, 1991.

    132. Sections 42 and 43 of the Value- Added Tax Act, 1991, are hereby repealed. Amendment of section 44
  2. 133

    Section 44 of the Value-Added Tax

    Verify source ↗

    AI-assisted research summary: Section 44 is amended, including a rule that the Commissioner may not make a refund under Chapter 13 of the Tax Administration Act unless the stated conditions are met.

    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 Adminis- tration Act unless—’’; (c) by the deletion in subsection (3) of paragraphs (a) and (b); (d) by the deletion of subsections (4), (5) and (6); STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 331 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping ’n BTW-klasbeslissing of bepalings [wat verband hou met Deel IA van Hoofstuk III van die Inkom- stebelastingwet,]van Hoofstuk 7 van die Wet op Belastingadministrasie, moet ’n BTW-beslissing gehanteer word asof dit onderskeidelik ’n bindende klas- beslissing of ’n bindende privaat beslis- sing is: Met dien verstande dat— (i) die bepalings van [subartikels (2)(k), (2)(l) en (5) van artikel 76E en artikel 76F van die Inkomste- belastingwet]artikel 79(4)(f) en (k) en (6) van die Wet op Belasting- administrasie nie van toepassing is op enige BTW-klasbeslissing of BTW-beslissing nie; (ii) ’n aansoek om ’n BTW-klas- ’n BTW-beslissing beslissing of ingevolge hierdie artikel nie deur die Kommissaris aanvaar sal word nie indien die aansoek— (aa) om ’n [vooruit] voorafbe- slissing [belastingbeslissing] is wat kwalifiseer vir aan- vaarding ingevolge [artikel 41A]Hoofstuk 7 van die Wet op Belastingadministrasie; en (bb) binne die kategorie van beslis- sings val wat deur die Minister by regulasie voorgeskryf word vir waarvoor beslissings ingevolge hierdie artikel nie aan-vaar mag word nie.’’. aansoeke Herroeping van artikels 42 en 43
  3. 132

    Artikels 42 en 43 van die Wet op

    Verify source ↗

    AI-assisted research summary: Articles 42 and 43 of the Value Added Tax Act, 1991 are repealed, and article 44 is amended.

    132. Artikels 42 en 43 van die Wet op Belasting op Toegevoegde Waarde, 1991, herroep. Wysiging van artikel 44
  4. 133

    Artikel 44 van die Wet op Belasting

    Verify source ↗

    AI-assisted research summary: The Commissioner may withhold a vendor’s refundable payment if the vendor has not filed a required return for a tax period.

    133. Artikel 44 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikels (1) en (2) te skrap; (b) deur in subartikel (3) die woorde wat (a) voorafgaan deur die paragraaf volgende woorde te vervang: ‘‘(3) Die Kommissaris doen nie ’n terugbetaling ingevolge [subartikel (2)] Hoofstuk 13 van die Wet op nie, Belastingadministrasie tensy—’’; (c) deur paragrawe (a) en (b) in subartikel (3) te skrap; (d) deur subartikels (4), (5) en (6) te skrap; 332 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 Com- missioner 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 Administra- tion Act until the vendor has fur- nished 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 ac- counted for as provided in section 16(5), but any refundable amount (irrespective quantum of thereof) is refundable in full to a vendor in respect of its final tax period on the cancellation of its registration as a vendor.’’. the Substitution of section 45
  5. 134

    The Value-Added Tax Act, 1991, is

    Verify source ↗

    AI-assisted research summary: Section 45 is replaced to require interest on delayed VAT refunds and allow the Commissioner to withhold refunds when a required return is not filed.

    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 busi- ness 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— STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 333 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (e) deur subartikel (7) deur die volgende subartikel te vervang: ‘‘(7) Waar ’n ondernemer ver- suim het om ’n opgawe vir ’n belastingtydperk te verstrek vol- gens die voorskrifte van hierdie Wet, kan die Kommissaris betaling van ’n bedrag wat ingevolge [subartikel (1)]artikel 190 van die Wet op Belastingadministrasie aan die ondernemer terugbetaalbaar is [of enige bedrag aan rente wat ingevolge artikel 45 aan die ondernemer terugbetaalbaar is], terughou totdat die ondernemer bedoelde opgawe verstrek het volgens bedoelde voorskrifte.’’; (f) deur subartikel (8) te skrap; en (g) deur die volgende subartikel na subartikel (9) in te voeg: ‘‘(10) Die bedrag ingevolge artikel 191(3) van die Wet op Belastingadministrasie vasgestel, moet ter boek gestel word soos in artikel 16(5) bepaal, maar enige terugbetaalbare bedrag (ongeag die quantum daarvan) is ten volle aan die ondernemer terugbetaalbaar ten opsigte van die ondernemer se finale belastingtydperk by die kansellasie van die ondernemer se registrasie as ondernemer.’’. Wysiging van artikel 45

Part

Chapter 12 of that Act.

  1. 134

    Die Wet op Belasting op Toege-

    Verify source ↗

    AI-assisted research summary: The Commissioner must pay interest on a refundable amount if a refund is not made within 21 business days after receipt of an entrepreneur’s return, subject to the Tax Administration Act.

    134. Die Wet op Belasting op Toege- voegde Waarde, 1991, word hierby gewysig deur artikel 45 deur die volgende artikel te vervang: ‘‘Rente op vertraagde terugbetalings 45. (1) Waar die Kommissaris nie binne die tydperk van 21 besigheidsdae na die datum waarop ’n ondernemer se opgawe ten opsigte van ’n belasting- tydperk deur ’n kantoor van die Suid- Afrikaanse Inkomstediens, ontvang word, ’n terugbetaling maak nie van ’n bedrag wat ingevolge die Wet op Belas- is, tingadministrasie terugbetaalbaar word rente op dié bedrag betaal inge- volge Hoofstuk 12 van daardie Wet. (2) Ondanks die bepalings van Hoofstuk 12 van die Wet op Belasting- administrasie, waar ’n persoon versuim om— 334 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Extent of amendment or repeal (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 Admin- istration Act; or (b) furnish SARS in writing with par- ticulars 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
  2. 135

    Section 45A of the Value-Added

    Verify source ↗

    AI-assisted research summary: Section 45A of the Value-Added Tax Act, 1991 is repealed.

    135. Section 45A of the Value-Added Tax Act, 1991, is hereby repealed. Amendment of section 46
  3. 136

    Section 46 of the Value-Added

    Verify source ↗

    AI-assisted research summary: This section amends VAT Act section 46 so that the responsible person is the resident natural person, and for a company the public officer or, if the company is in liquidation, the liquidator.

    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 fol- lowing 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 [con- templated in section 101 of the Income Tax Act] or, in the case of any company which is placed in liquida- tion, the liquidator thereof;’’; and (c) by the deletion of the proviso. Repeal of sections 47, 48 and 49
  4. 137

    Sections 47, 48 and 49 of the

    Verify source ↗

    AI-assisted research summary: Sections 47, 48 and 49 of the Value-Added Tax Act, 1991 are repealed.

    137. Sections 47, 48 and 49 of the Value-Added Tax Act, 1991, are hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 335 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (a) sonder grondige rede tersaaklik materiaal, deur SAID vir die doel van verifikasie, inspeksie of oudit van ’n terugbetaling ingevolge Hoofstuk 5 van die Wet op Belas- tingadministrasie, vereis; of (b) SAID skriftelik te voorsien van besonderhede van die rekening ingevolge artikel 44(3)(d) benodig, ten einde SAID in staat te stel om ’n oordrag van ’n terugbetaling na daardie rekening te maak, sal geen rente op die bedrag terug- betaalbaar ontvang word vir die tyd- perk van die datum wat— (i) ten opsigte van subparagraaf (a), die tersaaklik materiaal vereis was om ingedien te word; of (ii) ten opsigte van subparagraaf (b), die terugbetaling gemagtig word, tot en met die datum wat die persoon die tersaaklike materiaal of bankreke- ning besonderhde indien of verskaf.’’. Herroep van artikel 45A
  5. 135

    Artikel 45A van die Wet op

    Verify source ↗

    AI-assisted research summary: Article 45A of the Value Added Tax Act, 1991 is repealed.

    135. Artikel 45A van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 46

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.