Tax Administration Act — Part 5 | Act 28 of 2011 — South Africa law | Esheria

Tax Administration Act

Part 5 of 5 · provisions 801–922

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
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Language
en
Updated
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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

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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.

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Legal text

Provisions of Tax Administration Act

Showing 122 of 922

Part

Chapter 12 of that Act.

  1. 136

    Artikel 46 van die Wet op Belas-

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

    136. Artikel 46 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: ‘‘Die natuurlike persoon wat [’n inwoner van die]in die Republiek woonagtig is, is verantwoordelik vir die nakoming van die pligte deur hierdie Wet opgelê—’’; (b) deur paragraaf (a) deur die volgende paragraaf te vervang: ‘‘(a) op ’n maatskappy is die open- bare amptenaar daarvan [be- oog in artikel 101 van die Inkomstebelastingwet], of, in die geval van ’n maat- skappy wat in likwidasie geplaas is, die likwidateur daarvan;’’; en (c) deur die voorbehoudsbepaling te skrap. Herroeping van artikels 47, 48 en 49
  2. 137

    Artikels 47, 48 en 49 van die Wet

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    AI-assisted research summary: This section repeals Articles 47, 48, and 49 of the Value-Added Tax Act, 1991.

    137. Artikels 47, 48 en 49 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. 336 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 50
  3. 138

    Section 50 of the Value-Added

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    AI-assisted research summary: Commissioner decisions under sections 15 or 27 must apply equally to each separately registered enterprise, branch, or division of the vendor.

    138. Section 50 of the Value-Added Tax Act, 1991, is hereby amended by the substitution for subsection (6) of the following subsection: ‘‘(6) Notwithstanding the preceding provisions of this section, any [direc- tion] decision or determination of the Commissioner made under section 15 or 27 in respect of the vendor referred to in subsection (1) of this section shall, for the purposes of this Act, apply equally to each separate enterprise, branch or division of the vendor which is separately registered under this sec- tion: Provided that where a [direction] decision or determination is made by the Commissioner under subsection (2) of section 27 which applies in respect of any such separate enterprise, branch or division, this subsection shall not be construed as preventing the Commis- sioner from making a separate [direc- tion] decision or determination under subsection (4) of the said section in the circumstances contemplated in that subsection in respect of any other separate enterprise, branch or division of the said vendor.’’. Amendment of section 50A
  4. 139

    Section 50A of the Value-Added

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    AI-assisted research summary: If the Commissioner makes a decision under this section, the named persons are treated as one person and must register under section 23 from the decision date or a later date stated in the decision.

    139. Section 50A of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) Notwithstanding the provi- sions of section 23, if the Commis- sioner makes a [direction] deci- sion under this section, the persons named in the [direction] decision shall be deemed to be a single person carrying on the activities of an enterprise described in the [direction] decision and that per- son shall be liable to be registered in terms of section 23 with effect from the date of the [direction] decision or, if the [direction] deci- sion so provides, from such date as may be specified therein.’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 337 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 50
  5. 138

    Artikel 50 van die Wet op Belas-

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    AI-assisted research summary: A Commissioner’s decision under sections 15 or 27 applies equally to each separately registered branch or division of an entrepreneur, and this does not stop the Commissioner from making a separate decision under section 27(4) for another branch or division.

    138. Artikel 50 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig deur subartikel (6) deur die volgende subartikel te vervang: ‘‘(6) Ondanks die voorgaande bepa- is ’n [op- lings van hierdie artikel drag]besluit of bepaling van die Kommissaris kragtens artikel 15 of 27 wat ten opsigte van ’n ondernemer in subartikel (1) van hierdie bedoel artikel gemaak is, by die toepassing van hierdie Wet gelykmatig van toepassing op elke afsonderlike onderneming, tak of afdeling van die ondernemer wat afsonderlik ingevolge hierdie artikel geregistreer is: Met dien verstande dat waar ’n [opdrag]besluit of bepaling deur die Kommissaris kragtens sub- artikel (2) van artikel 27 gegee of gemaak is wat van toepassing is ten opsigte van ’n bedoelde afsonderlike onderneming, tak of afdeling, hierdie subartikel nie uitgelê word asof dit die Kommissaris belet om ’n afsonderlike [opdrag]besluit of bepaling ingevolge subartikel (4) van genoemde artikel te gee of te maak nie in die omstandig- hede in daardie subartikel beoog ten opsigte van ’n ander afsonderlike onderneming, tak of afdeling van bedoelde ondernemer.’’. Wysiging van artikel 50A
  6. 139

    Artikel 50A van die Wet op

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    AI-assisted research summary: The Commissioner may issue a decision naming persons involved in an enterprise, and those persons are treated as one liable person for registration purposes.

    139. Artikel 50A van die Wet op Belasting van Toegevoegde Waade, 1991, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Ondanks die bepalings van artikel 23, indien ’n [bevel]besluit deur die Kommissaris kragtens hierdie artikel gegee word, word die persone in die [bevel]besluit genoem, geag ’n enkele persoon te wees wat die bedrywighede van ’n onderneming beoefen soos in die [bevel]besluit is bedoelde persoon aanspreeklik om geregistreer ingevolge te wees artikel 23 met ingang van die da- tum van die [bevel]besluit of, indien die [bevel]besluit aldus bepaal, vanaf die datum daarin vermeld.’’; beskryf en 338 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 subsection (2) for the words preceding paragraph (a) of the following words: ‘‘The Commissioner shall not make a [direction] decision under this section naming any person unless he or she is satisfied—’’; (c) by the substitution in subsection (2) for paragraph (b) of the following paragraph: ‘‘(b) that the activities in the course of which he or she makes or made those taxable supplies form only part of certain activi- ties which should properly be regarded as those of the enter- prise described in the [direc- tion] decision, the other activi- that enterprise being ties of carried on at that time or previ- ously by one or more other persons; and’’; (d) by the substitution for subsection (3) of the following subsection: ‘‘(3) A [direction] decision made under this section shall be served on each of the persons named in it.’’; (e) by the substitution in subsection (4) for the words preceding paragraph (a) of the following words: ‘‘Where, after a [direction] deci- sion has been given under this section specifying a description of the enterprise, it appears to the Commissioner that a person who was not named in that [direction] decision is making taxable supplies in the course or furtherance of activities which should properly be regarded as part of the activities of that enterprise, the Commissioner may make and serve on him or her a supplementary [direction] deci- sion referring to the earlier [direc- tion] decision and the description of the enterprise specified in it and adding that person’s name to those of the persons named in the earlier [direction] decision with effect from—’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 339 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur die woorde wat paragraaf (a) in subartikel (2) voorafgaan deur die volgende woorde te vervang: ‘‘Die Kommissaris [gee] maak nie ’n [bevel] besluit waarin ’n persoon genoem word kragtens hierdie artikel nie, tensy hy oortuig is—’’; (c) deur paragraaf (b) in subartikel (2) deur die volgende paragraaf te vervang: slegs ‘‘(b) dat die bedrywighede in die loop waarvan hy daardie belasbare lewerings doen of ’n deel gedoen het uitmaak van sekere bedry- wighede wat behoorlik as dié van die onderneming wat in die [bevel] besluit beskryf word, beskou moet word, terwyl die ander bedrywig- hede van daardie onder- neming op daardie tydstip of voorheen deur een of meer ander persone bedryf word of is; en’’; (d) deur subartikel (3) deur die volgende subartikel te vervang: ‘‘(3) ’n [Bevel] Besluit kragtens hierdie artikel [gegee] gemaak, word aan elkeen van die persone daarin genoem, beteken.’’; (e) deur in subartikel (4) die woorde wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘Waar, nadat ’n [bevel] besluit kragtens hierdie artikel [gegee] gemaak is wat ’n beskrywing van die onderneming vermeld, dit vir ’n die Kommissaris blyk dat persoon wat nie in die [bevel] besluit genoem is nie belasbare lewerings doen in die loop of ter bevordering van bedrywighede wat behoorlik as deel van die bedry- wighede van daardie onderneming beskou moet word, die Kommissaris aanvullende ’n [bevel gee] besluit maak wat verwys na die vroeëre [bevel] besluit en die beskrywing van die onderneming daarin vermeld, en daardie persoon se naam by dié van die persone genoem in die vroeëre [bevel] besluit byvoeg, en aan hom beteken met ingang van—’’; kan 340 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 subsections (5) and (6), respectively, of the following subsections: ‘‘(5) If, immediately before a [direction] decision (including a supplementary [direction] deci- sion) is made under this section, any person named in the [direction] decision is registered in respect of the taxable supplies made by him or her as contemplated in subsection (2) or (4), he or she shall cease to be liable to be so registered with effect from— (a) the date with effect from which the single person concerned be- came liable to be registered; or (b) the date of the [direction] deci- sion, whichever date is the later. (6) In relation to an enterprise specified in a [direction] decision (including a supplementary [direc- tion] decision) under this section, the persons named in such [direc- tion] decision, who together are deemed to be the liable person, are in subsections (7) and (8) referred to as the members.’’; (g) by the substitution in subsection (7) for the words preceding paragraph (a) of the following words: ‘‘For the purposes of this Act, where a [direction] decision is made under this section—’’; and (h) by the substitution for paragraph (a) of subsection (7) of the following paragraph: ‘‘(a) the person carrying on the enterprise specified in the [direction] decision shall be registrable in such name as the members may jointly nominate upon compliance with the provisions of section 23(2);’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 341 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (f) deur subartikels (5) en (6), onder- skeidelik, deur die volgende sub- artikels te vervang: ‘‘(5) Indien, onmiddellik voordat ’n [bevel] besluit (met inbegrip van ’n aanvullende bevel) kragtens [gegee] gemaak hierdie artikel, word, ’n persoon wat in die [bevel] besluit genoem word, geregistreer word ten opsigte van die belasbare lewerings deur hom gedoen soos in subartikel (2) of (4) beoog, hou hy op om aanspreeklik te wees om aldus geregistreer te wees met ingang vanaf— (a) die datum met ingang waarvan die betrokke enkele persoon aanspreeklik geword het om geregistreer te wees; of (b) die datum van die [bevel] be- sluit, watter datum ook al die laatste is. (6) Met betrekking tot ’n onder- neming vermeld in ’n [bevel] be- sluit (met inbegrip van ’n aanvul- lende [bevel] besluit) kragtens hierdie artikel, word in subartikels (7) en (8) na die persone wat in die [bevel] besluit genoem word, wat gesamentlik geag word die aan- spreeklike persoon te wees, verwys as die lede.’’; (g) deur die woorde wat paragraaf (a) in subartikel (7) voorafgaan deur die volgende woorde te vervang: ‘‘By die toepassing van hierdie Wet, waar ’n [bevel] besluit krag- tens [gegee] gemaak is—’’; en hierdie artikel (h) deur paragraaf (a) in subartikel (7) deur die volgende paragraaf te vervang: ‘‘(a) is die persoon wat die onder- in die neming bedryf wat [bevel] besluit vermeld word, registreerbaar in die naam wat die lede gesamentlik kan nomineer by die nakoming van die bepalings van artikel 23(2);’’. 342 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 55
  7. 140

    Section 55 of the Value-Added

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    AI-assisted research summary: Every vendor must keep the required records and documents, in addition to the records already required under Part A of Chapter 4 of the Tax Administration Act.

    140. Section 55 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution for the words preceding paragraph (a) of the fol- lowing words: ‘‘[Every vendor shall keep such books of account (which books of account, where gener- ated by means of a computer, shall be retained in the form of a computer print-out) or other records as may enable him to observe the requirements of this Act and enable the Commis- sioner to satisfy himself that the vendor has observed such re- quirements, and] In addition to the records required under Part A of Chapter 4 of the Tax Administra- tion Act, every vendor [shall] must, in particular, keep the following records and documents[—]:’’; and (b) by the deletion of subsections (2), (3) and (4). Repeal of sections 57 to 57D

Part

Chapter 4 of the Tax Administra-

  1. 141

    Sections 57, 57A, 57B, 57C and

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    AI-assisted research summary: Sections 57, 57A, 57B, 57C and 57D of the Value-Added Tax Act, 1991 are repealed.

    141. Sections 57, 57A, 57B, 57C and 57D of the Value-Added Tax Act, 1991, are hereby repealed. Amendment of section 58
  2. 142

    Section 58 of the Value-Added

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    AI-assisted research summary: This provision amends section 58 of the Value-Added Tax Act, 1991, and changes the wording about a person who wilfully and without just cause fails to comply with specified sections.

    142. Section 58 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution for the words preceding paragraph (a) of the fol- lowing words: ‘‘Any person who wilfully and without just cause—’’; (b) by the deletion of paragraphs (a), (b) and (c); (c) by the substitution for paragraph (d) of the following paragraph: ‘‘(d) fails to comply with the pro- visions of section 14, [or section] 28(1) or (2) or [sec- tion] 29 [or section 30]; or’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 343 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 55
  3. 140

    Artikel 55 van die Wet op Belas-

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    AI-assisted research summary: This provision amends section 55 of the Value-Added Tax Act, 1991, requiring every entrepreneur to keep specified records and documents in addition to records already required under the Tax Administration Act.

    140. Artikel 55 van die Wet op Belas- ting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die woorde wat paragraaf (a) in subartikel (1) voorafgaan deur die volgende woorde te vervang: ‘‘[Elke ondernemer moet die rekeningboeke (welke rekening- boeke, waar deur middel van ’n rekenaar gegenereer, in die vorm van ’n rekenaardrukstuk, gehou moet word) of ander aanteke- ninge hou wat hom in staat stel om die vereistes van hierdie Wet na te kom en die Kommissaris in staat stel om homself te oortuig dat die ondernemer genoemde vereistes nagekom het, en] Byko- mend tot die rekords ingevolge Deel A van Hoofstuk 4 van die Wet op Belastingadministrasie vereis, moet elke ondernemer [moet], in die besonder, die volgende aante- keninge en stukke hou, naamlik— ’’; en (b) deur subartikels (2), (3) en (4) te skrap. Herroeping van artikels 57 tot 57D
  4. 141

    Artikels 57, 57A, 57B, 57C en 57D

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    AI-assisted research summary: This section repeals Articles 57, 57A, 57B, 57C, and 57D of the Value Added Tax Act, 1991.

    141. Artikels 57, 57A, 57B, 57C en 57D van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 58
  5. 142

    Artikel 58 van die Wet op Belas-

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    AI-assisted research summary: This provision amends Article 58 of the Value-Added Tax Act, 1991, including deleting and replacing several paragraphs and repealing sections 59 and 60.

    142. Artikel 58 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: ‘‘Iemand wat opsetlik en sonder goeie rede—’’; (b) deur paragrawe (a), (b) en (c) te skrap; (c) deur paragraaf (d) deur die volgende paragraaf te vervang: ‘‘(d) versuim om die bepalings van artikel 14, [of artikel]28(1) of (2)[, artikel]of 29 [of artikel 30], na te kom; of’’; 344 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 deletion of paragraphs (f) to (i); (e) by the substitution in paragraph (j) for subparagraphs (ii) and (iii) of the following subparagraphs: ‘‘(ii) [knowingly and without law- ful excuse (the burden of proof of which shall be upon him)] includes in or adds to the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or (iii) [knowingly and without law- ful excuse (the burden of proof of which shall be upon him)] includes in or adds to the price or amount charged to the in relation to such recipient supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or’’; (f) by the substitution for paragraph (k) of the following paragraph: ‘‘(k) [knowingly and without lawful excuse (the burden of proof of which shall be upon him)] fails to comply with the provisions of para- graph (i) of the proviso to section 20(1) or paragraph (A) of the proviso to section 21(3); or’’; and (g) by the deletion of paragraphs (l), (n), (o), (p) and (q). Repeal of sections 59 and 60
  6. 143

    Sections 59 and 60 of the Value-

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    AI-assisted research summary: Sections 59 and 60 of the Value-Added Tax Act, 1991 are repealed.

    143. Sections 59 and 60 of the Value- Added Tax Act, 1991, are hereby re- pealed. Amendment of section 61
  7. 144

    Section 61 of the Value-Added

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    AI-assisted research summary: This provision amends section 61 of the Value-Added Tax Act, 1991, and repeals sections 59 and 60.

    144. Section 61 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 345 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (d) deur paragrawe (f) tot (i) te skrap; (e) deur subparagrawe (ii) en (iii) in paragrawe (j) deur die volgende para- grawe te vervang: ‘‘(ii) [wetens en sonder wettige ver- skoning (waarvan die bewys- las op hom rus)] belasting insluit in of byvoeg by die prys of bedrag gevorder van die ontvanger met betrekking tot in bedoelde werklikheid belasting ingevolge hierdie Wet betaal- baar is nie; of lewering, waar geen (iii) [wetens en sonder wettige ver- skoning (waarvan die bewyslas op hom rus)] belasting insluit in of byvoeg by die prys of bedrag gevorder van die ontvanger met betrekking tot bedoelde lewering wat die belasting wat kragtens hierdie Wet ten opsigte van die waarde van bedoelde lewering behoorlik hefbaar is, oorskry; of’’; (f) deur paragraaf (k) deur die volgende paragraaf te vervang: ‘‘(k) [wetens en sonder wettige verskoning (waarvan die be- wyslas op hom rus)] versuim om aan die bepalings van para- graaf (i) van die voorbehouds- bepaling by artikel 20(1) of paragraaf (A) van die voorbe- houdsbepaling by artikel 21(3) te voldoen; of’’; en (g) deur paragrawe (l), (n), (o), (p) en (q) te skrap. Herroeping van artikels 59 en 60
  8. 143

    Artikels 59 en 60 van die Wet op

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    AI-assisted research summary: Articles 59 and 60 of the Value-Added Tax Act, 1991 are repealed.

    143. Artikels 59 en 60 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby herroep. Wysiging van artikel 61
  9. 144

    Artikel 61 van die Wet op Belas-

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    AI-assisted research summary: This section amends Article 61 of the VAT Act and allows the Commissioner to assess the recipient when zero-rated or exempt treatment was wrongly applied because of the recipient’s fraud or misrepresentation.

    144. Artikel 61 van die Wet op Belas- ting van Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: 346 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 ‘‘(1) Where in respect of any supply made by a vendor, the vendor has, in consequence of any fraudu- lent action or any misrepresentation by the recipient of the supply, incor- rectly applied a rate of zero per cent or treated such supply as being ex- empt from tax, the Commissioner may, notwithstanding anything to the contrary contained in this Act, raise an assessment upon the recipi- ent for the amount of tax payable, together with any interest and pen- alty [or interest that has become payable in terms of section 39] that has become payable in terms of Chapter 12, 15 or 16 of the Tax Administration Act, as the case may be, in respect of such amount[, and, in raising such assessment, the Commissioner may estimate the amount on which the tax is pay- able].’’; and (b) by the deletion of subsection (2). Repeal of sections 62, 63, 70 and 71

Part

Chapter 12, 15 or 16 of the Tax

  1. 145

    Sections 62, 63, 70 and 71 of the

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    AI-assisted research summary: This section repeals sections 62, 63, 70 and 71 of the Value-Added Tax Act, 1991.

    145. Sections 62, 63, 70 and 71 of the Value-Added Tax Act, 1991, are hereby repealed. Amendment of section 72
  2. 146

    The Value-Added Tax Act, 1991, is

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    AI-assisted research summary: This provision amends the Value-Added Tax Act, 1991 by replacing section 72 with a new section.

    146. The Value-Added Tax Act, 1991, is hereby amended by the substitution for section 72 of the following section: ‘‘Arrangements and [directions] deci- sions to overcome difficulties, anoma- lies or incongruities
  3. 72

    If in any case the Commissioner is

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    AI-assisted research summary: The Commissioner may assess the recipient for tax, and interest, if a supply was wrongly treated as zero-rated or exempt because of misrepresentation.

    72. If in any case the Commissioner is satisfied that in consequence of the manner in which any vendor or class of vendors conducts his, her or their busi- ness, trade or occupation, difficulties, STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 347 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping ’n of die deur bedrieglike ‘‘(1) Waar optrede deur ten opsigte van ’n lewering ondernemer gemaak, die ondernemer, as gevolg ’n van wanvoorstelling ont- vanger van die lewering, verkeer- delik ’n koers van nul persent toegepas het of sodanige lewering as vrygestel van belasting behandel het, kan die Kommissaris, ondanks enige andersluidende bepaling van hierdie Wet, ’n aanslag op die ontvanger maak vir die bedrag aan belasting wat betaalbaar is, tesame met enige rente wat rente ingevolge artikel 39] wat ingevolge Hoofstuk 12, 15 of 16 van die Wet op Belastingadministrasie ten opsigte van so ’n bedrag betaalbaar geword het[, en, by die maak van so ’n aanslag, kan die Kommissaris die bedrag waarop die belasting betaalbaar is, beraam].’’; en en boete [of (b) deur subartikel (2) te skrap. Herroep van artikels 62, 63, 70 en 71
  4. 145

    Die Wet op Belasting op Toege-

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    AI-assisted research summary: This provision amends the Value-Added Tax Act, 1991 by repealing sections 62, 63, 70 and 71.

    145. Die Wet op Belasting op Toege- voegde Waarde, 1991, word hierby gewysig deur artikels 62, 63, 70 en 71 te herroep. Wysiging van artikel 72
  5. 146

    Die Wet op Belasting op Toege-

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    AI-assisted research summary: This provision amends the Value-Added Tax Act, 1991, by replacing section 72 with a new section about dealing with problems, anomalies, or irregularities.

    146. Die Wet op Belasting op Toege- voegde Waarde, 1991, word hierby gewy- sig deur artikel 72 deur die volgende artikel te vervang: ‘‘Reëlings en [opdragte]besluite om probleme, anomalieë of ongerymd- hede te bowe te kom
  6. 72

    Indien die Kommissaris in enige

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    AI-assisted research summary: The Commissioner may issue a direction or arrangement to fix how the Act is applied, or how tax is calculated or paid, when business practices create anomalies or inconsistencies, but not if it would substantially change the final tax liability.

    72. Indien die Kommissaris in enige geval oortuig is dat as gevolg van die wyse waarop ’n ondernemer of klas ondernemers sy, haar of hulle besig- beoefen, heid, beroep bedryf of 348 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 anomalies or incongruities have arisen or may arise in regard to the application of any of the provisions of this Act, the Commissioner may make an arrange- ment or [give a direction] decision as to— (a) the manner in which such provi- sions shall be applied; or (b) the calculation or payment of tax or the application of any rate of zero per cent or any exemption from tax provided in this Act, in the case of such vendor or class of vendors or any person transacting with such vendor or class of vendors as appears to overcome such difficulties, anomalies or incongruities: Provided that such [direction] decision or ar- rangement shall not have the effect of substantially reducing or increasing the ultimate liability for tax levied under this Act.’’. Act No. 34 of 1997 South African Rev- enue Service Act, 1997 Amendment of section 1
  7. 147

    Section 1 of the South African

    Verify source ↗

    AI-assisted research summary: This provision amends the definition of “revenue.”

    147. Section 1 of the South African is hereby Revenue Service Act, 1997, amended by the substitution for the defi- nition of ‘‘revenue’’ of the following definition: levies, ‘‘ ‘revenue’ means income derived fees[, from taxes, duties, charges, additional tax] and any other moneys imposed in terms of legisla- tion, including penalties and interest in connection with such moneys;’’. Amendment of section 1
  8. 148

    Section 1 of the Skills Development

    Verify source ↗

    AI-assisted research summary: This section amends the definition of “Commissioner” and lets the Commissioner make decisions or arrangements about how the Act is applied, tax calculations or payments, and zero rates or exemptions in certain problem cases.

    148. Section 1 of the Skills Development Levies Act, 1999, is hereby amended— (a) by the substitution for the definition of the following ‘‘Commissioner’’ of definition: Act No. 9 of 1999 Skills Development Levies Act, 1999 ‘‘ ‘Commissioner’ means the Commissioner for the South African in Revenue Service appointed STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 349 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping probleme, anomalieë of ongerymdhede ontstaan het of mag ontstaan met betrekking tot die toepassing van enige van die bepalings van hierdie Wet, kan die Kommissaris ’n reëling tref of [opdrag gee]besluit maak oor— (a) die wyse waarop bedoelde bepa- lings toegepas moet word; of (b) die berekening of betaling van belasting of die toepassing van ’n koers van nul persent of ’n vry- stelling van belasting waarvoor in hierdie Wet voorsiening gemaak word, in die geval van bedoelde ondernemer of klas ondernemers of ’n persoon wat met daardie ondernemer of klas onder- nemers sake doen wat na verwagting bedoelde probleme, anomalieë of onge- rymdhede sal oorkom: Met dien ver- stande dat bedoelde [opdrag]besluit of reëlings nie die uitwerking mag hê dat die uiteindelike aanspreeklikheid vir belasting gehef ingevolge hierdie Wet wesentlik verminder of verhoog word nie.’’. Wet No. 34 van 1997 Wet op die Suid- Afrikaanse Inkomstediens, 1997 Wysiging van artikel 1
  9. 147

    Artikel 1 van die Wet op die

    Verify source ↗

    AI-assisted research summary: This provision replaces the definition of “belastinginkomste” in Article 1 of the South African Revenue Service Act, 1997.

    147. Artikel 1 van die Wet op die Suid-Afrikaanse Inkomstediens, 1997, word hierby gewysig deur die omskry- wing van ‘‘belastinginkomste’’ deur die volgende omskrywing te vervang: ‘‘ ‘belastinginkomste’ inkomste ver- kry uit belastings, regte, heffings, fooie[, tariewe, addisionele belasting] en enige ander gelde ingevolge wet- gewing gehef, en ook boetes en rente in verband met sodanige gelde;’’. Wet No. 9 van 1999 Die ‘‘soMthetho Wysiging van artikel 1 weZibizontela wokuThuthukisa aMakhono’’, 1999
  10. 148

    Artikel 1 van die ‘‘soMthetho

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    AI-assisted research summary: This section amends Article 1 by updating a definition, adding a new definition, and renumbering the section.

    148. Artikel 1 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby gewysig— (a) deur die omskrywing van ‘‘Khomi- shinali’’ deur die volgende omskry- wing te vervang: ‘‘ ‘uKhomishinali’ kusho uKho- mishinali weNkonzo yeMali yase- Ningizimu Afrika, omiswe ngo- kwesigaba 6 soMthetho weNkonzo 350 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 terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;’’; (b) by the insertion after the definition of the ‘‘Skills Development Act’’ of following definition: ‘‘ ‘Tax Administration Act’ means the Tax Administration Act, 2011;’’; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion after subsection (1) of the following subsection: ‘‘(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.’’. Amendment of section 2
  11. 149

    Section 2 of the Skills Develop-

    Verify source ↗

    AI-assisted research summary: The Commissioner must administer the Act’s levy-collection provisions in line with the Tax Administration Act.

    149. Section 2 of the Skills Develop- is hereby ment Levies Act, 1999, amended— (a) by the substitution for subsection (2) of the following subsection: ‘‘(2) The Commissioner must administer the provisions of the Act in so far as it relates to the collection of the levy payable to the Commissioner in terms of this Act, in accordance with the provisions of the Tax Administration Act.’’; and (b) by the insertion after subsection (2) of the following subsection: ‘‘(2A) Administrative require- ments and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Adminis- tration Act.’’. Amendment of section 6
  12. 150

    Section 6 of the Skills Develop-

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    AI-assisted research summary: Every employer is given a time-limited obligation under the amended subsection, subject to section 7 and any longer period set by the Commissioner.

    150. Section 6 of the Skills Develop- is hereby ment Levies Act, 1999, amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) Subject to section 7, every employer must, not later than seven days, or such longer period as the Commissioner determines, after STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 351 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping yeMali yaseNingizimu Afrika, 1997 (uMthetho No. 34 we- 1997), kwebamba likaKhomishinali oju- tshwe ngokwesigaba 7 solowo Mthetho;’’; (b) deur die volgende omskrywing na die omskrywing van ‘‘uMthetho weZi- bizontela wokuThuthukisa aMa- khono’’ in te voeg: ‘‘ ‘uMthetho Wobuphathiswa uMthetho kuchaza Bentela’, Wobuphathiswa Bentela, 2011;’’; (c) deur artikel 1 na artikel 1(1) te her- nommer; en (d) deur die volgende artikel na sub- artikel (1) in te voeg: ‘‘(2) Ngaphandle uma ingqikithi ikhomba okunye, igama noma ukusho okuye kwanikezwa inca- zelo kuMthetho Wobuphathiswa Bentela, kuzohlala kunaleyo nca- zelo ngokwezinhloso zalo Mthe- tho.’’. Wysiging van artikel 2
  13. 149

    Artikel 2 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: This section amends section 2 so the Commissioner must administer the Act for tax collection matters in line with the Tax Administration Act, and any administrative procedures not covered by this Act are governed by that Act.

    149. Artikel 2 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby gewysig— (a) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) uKhomishinali makaphathe izihlinzeko zoMthetho njengokuba ziphathelene nokuqoqwa kwentela ekhokhwa kuye uKhomishinali ngokwalo Mthetho, ngokuhambi- sana zoMthetho nezihlinzeko Wobuphathiswa Bentela.’’; en (b) deur die volgende subartikel na sub- artikel (2) in te voeg: ‘‘(2A) nezinqubo Izimfuno zobuphathiswa ngokwenziwa kwa- noma imuphi umsebenzi kumbe ukusetshenziswa kwanoma iliphi ilungelo ngaphansi kwalo Mthetho, uma lo Mthetho ungakuhlinzeke- langa lokho, zilawulwa uMthetho Wobuphathiswa Bentela.’’. Wysiging van artikel 6
  14. 150

    Artikel 6 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: Employers must pay the levy to the Commissioner and submit a return with the payment.

    150. Artikel 6 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Kuye ngesigaba 7, wonke umqashi kufanele, zingakapheli izinsuku ezisikhombisa, kume leso sikhathi eside ngangokunqunywe uKhomishinali, emveni kokuphela 352 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 end of each month in respect of which the levy is payable, pay the levy to the Commissioner [in the manner and] within the period determined in this Act.’’; and (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) An employer must[, not later than seven days, or such longer period as the Commis- sioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner and] to- gether with [such] payment of the levy in terms of subsection (1), submit a [statement— (a) in such form as the Commis- sioner may require; and (b) reflecting the amount of the levy due by that employer and containing such other information as the Commis- sioner may require] return.’’. Repeal of section 7A
  15. 151

    Section 7A of the Skills Develop-

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    AI-assisted research summary: Section 7A of the Skills Development Levies Act, 1999 is repealed.

    151. Section 7A of the Skills Develop- ment Levies Act, 1999, is hereby repealed. Amendment of section 11
  16. 152

    Section 11 of the Skills Develop-

    Verify source ↗

    AI-assisted research summary: If an employer pays a levy late, interest is payable on the unpaid amount under the Tax Administration Act. The provision also shows a deleted employer reporting/payment rule.

    152. Section 11 of the Skills Develop- is hereby ment Levies Act, 1999, amended— (a) by the substitution for subsection (1) of the following subsection: interest ‘‘(1) If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6(2) or 7(4), is payable on the outstanding amount [at the rate contemplated paragraph (b) of the definition of ‘prescribed rate’ in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or ap- proved body, as the case may be] in accordance with the provisions of Chapter 12 of the Tax Adminis- tration Act.’’; and (b) by the deletion of subsection (2). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 353 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping kukhokhwe kwaleyo naleyo nyanga okudingeka ukuba isibizontela ngayo, makakhokhe isibizontela kuKhomishinali [ngendlela futhi] ngesikhathi yilo Mthetho.’’; en esinqunywe (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Umqashi kufanele[, zinga- kapheli izinsuku eziyisikhombisa, noma isikhathi eside ngangoku- nquma kukaKhomishinali, emva kokuphela kwaleyo naleyo nya- nga okukhokhwa ngayo isibizo- isibizontela ntela, kuKhomishinali kanye nenkokhelo [enjalo] yesibizontela ngokwesigatshana alethe (1), [isitatimende]iritheni[— (a) ngendlela uKhomishinali azo- akhokhe futhi] yifuna ngaso; futhi (b) siveze isamba sesibizontela esikweletwa yilowo mqashi sibe siqukethe neminye imini- ningwane ifunwe uKhomishinali].’’. engase Herroeping van artikel 7A
  17. 151

    Artikel 7A van ‘‘soMthetho

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    AI-assisted research summary: Article 7A is repealed.

    151. Artikel 7A van ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby herroep. Wysiging van artikel 11
  18. 152

    Artikel 11 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: This provision amends section 12 by replacing subsection (1) and deleting subsection (2).

    152. Artikel 11 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999 word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: noma isibizontela [ngesilinganiso ‘‘(1) Uma umqashi ehluleka uku- khokha isiphi isigamu sayo ngosuku lokugcina lokukhokha sona, njengoba kuca- tshangwe kusigaba 6(2) no 7(4), inzuzo iyakhokhwa esambeni esinga- khokhiwe esi- catshangwe kundima (b) yencazelo, yesilinganiso esinqunyiwe kusigaba 1 soMthetho weNtela wemali eNgenayo, sibalwe kusukela kulolo suku lokugcina lokukhokha kuya osukwini mhla kwakukelwa inko- khelo ngalo uKhomishinali, iSETA noma umgwamanda ovunyelwe, kuye ngesimo] ngokuhamisana nezi- hlinzeko zeSahluko 12 soMthetho Wobuphathiswa Bentela.’’; en (b) deur subartikel (2) te skrap. 354 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 12
  19. 153

    Section 12 of the Skills Develop-

    Verify source ↗

    AI-assisted research summary: If a levy is still unpaid after the payment deadline, the Commissioner must impose a 10% penalty; the Commissioner or certain SETA/approved-body officers may remit all or part of that penalty.

    153. Section 12 of the Skills Develop- is hereby ment Levies Act, 1999, amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6 (2) or 7 (4), the Commissioner must, un- der Chapter 15 of the Tax Admin- istration Act, impose a penalty of 10 per cent of that unpaid amount [is payable in addition to the interest contemplated in section 11].’’; (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) The Commissioner or the executive officer of the SETA or approved body, as the case may be, may[, having due regard to the circumstances of the case,] remit the penalty or any portion thereof imposed by subsection (1) in accor- dance with the provisions of Chap- ter 15 of the Tax Administration Act.’’; and (c) by the deletion of subsections (3), (4) and (5). Repeal of section 13
  20. 154

    Section 13 of the Skills Develop-

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    AI-assisted research summary: This section repeals section 13 of the Skills Development Levies Act, 1999.

    154. Section 13 of the Skills Develop- is hereby re- ment Levies Act, 1999, pealed. Amendment of section 15
  21. 155

    Section 15 of the Skills Develop-

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    AI-assisted research summary: This amendment gives inspectors the same powers as certain SARS officials under Chapter 5 of the Tax Administration Act, and it notes the repeal of sections 16, 17, 20, 20A and 21.

    155. Section 15 of the Skills Develop- ment Levies Act, 1999, is hereby amended by the addition after subsection (2) of the following subsection: ‘‘(3) An inspector has the same powers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.’’. Repeal of sections 16, 17, 20, 20A and 21

Part

Chapter 5 of the Tax Administration

  1. 156

    Sections 16, 17, 20, 20A and 21 of

    Verify source ↗

    AI-assisted research summary: This section repeals sections 16, 17, 20, 20A and 21 of the Skills Development Levies Act, 1999.

    156. Sections 16, 17, 20, 20A and 21 of the Skills Development Levies Act, 1999, are hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 355 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 12
  2. 153

    Artikel 12 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: This section amends Article 12 to require a 10% penalty on an unpaid levy after the payment deadline, and allows certain officials or bodies to pay the penalty or part of it under Chapter 15.

    153. Artikel 12 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Ngokwesigatshana (2), uma kusala isibizontela singakho- khwanga emva kosuku lokugcina olubekelwe inkokhelo njegokuca- tshangelwe kusigaba 6(2) noma 7(4), uKhomishinali kufanele, nga- phansi kweSahluko 15 soMthetho afake, Wobuphathiswa Bentela, ali-10 yamaphesenti inhlawulo kusamba esingakhokhiwe [kufa- nele ikhokhwe ngaphezu kwe- nzalo eshiwo kusigaba 11].’’; (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) kumbe uKhomishinali isiphathimandla esiphethe i- SETA noma uhlaka oluginyaziwe, noma ikuphi kwalokhu[, kube kubhe- kelwe ngokufanele izimo zoda- ba,] angakhokha inhlawulo noma ingxenye yayo ebekwe isigatshana (1) ngokuhambisana nezihlinzeko zeSahluko 15 soMthetho Wobu- phathiswa Bentela.’’; en (c) deur subartikels (3), (4) en (5) te skrap. Herroeping van artikel 13
  3. 154

    Artikel 13 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: Article 13 of the named 1999 Act is repealed.

    154. Artikel 13 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby herroep. Wysiging van artikel 15
  4. 155

    Artikel 15 van die ‘‘soMthetho

    Verify source ↗

    AI-assisted research summary: This provision amends Article 15 by inserting a new subarticle, and it refers to the repeal of Articles 16, 17, 20, 20A and 21.

    155. Artikel 15 van die ‘‘soMthetho aMa- weZibizontela wokuThuthukisa khono’’, 1999, word hierby gewysig deur die volgende artikel na subartikel (2) in te voeg: ‘‘(3) uMhloli unalawo mandla afana nesiphathimandla esiphakeme sakwa- isiphathimandla sakwa-SARS SARS, noma kwe- u-SARS Sahluko 5 soMthetho Wobuphathiswa Bentela.’’. ngaphansi Herroeping van artikels 16, 17, 20, 20A en 21
  5. 156

    Artikels 16, 17, 20, 20A en 21 van

    Verify source ↗

    AI-assisted research summary: Articles 16, 17, 20, 20A and 21 of the named 1999 Act are repealed.

    156. Artikels 16, 17, 20, 20A en 21 van die ‘‘soMthetho weZibizontela woku- Thuthukisa aMakhono’’, 1999, word hierby herroep. 356 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Act No. 4 of 2002 Short title Unemployment In- surance Contribu- tions Act, 2002 Extent of amendment or repeal Amendment of section 1
  6. 157

    Section 1 of the Unemployment

    Verify source ↗

    AI-assisted research summary: This section amends the definitions in Section 1 and adds a rule that terms given meanings in the Tax Administration Act keep those meanings unless the context says otherwise.

    157. Section 1 of the Unemployment is Insurance Contributions Act, 2002, hereby amended— (a) by the substitution for the definition of ‘‘Commissioner’’ of the following 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;’’; (b) by the insertion after the definition of the following ‘‘remuneration’’ of definition: ‘‘ ‘Tax Administration Act’ means the Tax Administration Act, 2011;’’; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion of the following subsection after subsection (1): ‘‘(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.’’. Amendment of section 3
  7. 158

    Section 3 of the Unemployment

    Verify source ↗

    AI-assisted research summary: The Commissioner must administer this Act in line with the Tax Administration Act.

    158. Section 3 of the Unemployment is Insurance Contributions Act, 2002, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) This Act must be adminis- tered by the Commissioner, in ac- cordance with the provisions of the Tax Administration Act.’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 357 Wet No. 28 van 2011 No. en jaar Wet No. 4 van 2002 Die ‘‘Mulayowa Kort titel Omvang van wysiging of herroeping Wysiging van artikel 1 Zwibviswa zwaNdinda khomboya u ShayaMushumo’’, 2002
  8. 157

    Artikel 1 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This provision amends Article 1 of the 2002 Act by changing a definition, adding a definition for the Tax Administration Act, renumbering a subsection, and inserting an interpretation rule.

    157. Artikel 1 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002 word hierby gewysig— (a) deur die zwi omskrywing van ‘‘Khomishinari’’ deur die volgende omskrywing te vervang: ‘‘ ‘Khomishinari’ amba Khomishinari wa Tshumelo ya Mbueloy a Afrika Tshipembe o tholwa u ya nga khethekanyo 6 ya Mulayo wa Tshumelo ya Mbuelo 1997 ya Afrika (Mulayo wa. 34 wa 1997), kana Khomishinari Pfareli o tholwaho u yanga khethekanyo 7 ya wonoyo mulayo;’’; Tshipembe, (b) deur die volgende omskrywing na die ‘‘mushumi wa van omskrywing khalan˙ waha’’ in te voeg: ‘‘ ‘Mulayo wa Ndaulo ya Muthelo’ zwi amba Mulayo wa Ndaulo ya Muthelo, 2011;’’; (c) deur artikel 1 tot artikel 1(1) te hernommer; en (d) deur die volgende subartikel na sub- artikel (1) in te voeg: ‘‘(2) Nga nnd ˆ ani ha musi zwo ila, ipfi sumbedziswa nga in˙ we nd ˆ la buliswa zwone he kana zwine ˆ etshedzwa kha thalutshedzo ya n ˆ ˆ Mulayo wa Ndaulo ya Muthelo, thalutshedzo yeneyo hu lihwala ˆ ˆ tshiitelwa uyu Mulayo.’’. Wysiging van artikel 3
  9. 158

    Artikel 3 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This amendment lets the Commissioner delegate certain collection-related powers or duties, and says some administrative procedures are governed by the Tax Administration Act.

    158. Artikel 3 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Mulayo uyu u fanela u langulwa nga Khomishinari, u yanga mbetshelwa ya Mulayo wa Ndaulo ya Muthelo.’’; 358 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 insertion after subsection (1) of the following subsection: ‘‘(1A) Administrative require- ments and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Adminis- tration Act.’’; and (c) by the substitution for subsection (2) of the following subsection: ‘‘(2) [The] In addition to section 9 of the Tax Administration Act, and in accordance with section 10 of that Act, the Commissioner may delegate any power or assign any duty which relates to the collection of— (a) contributions payable to the Unemployment Insurance Commissioner in terms of sec- tion 9; and (b) any information to be submit- ted by employers in terms of this Act, to the Unemployment Insurance Commissioner.’’. Amendment of section 8
  10. 159

    Section 8 of the Unemployment

    Verify source ↗

    AI-assisted research summary: An employer must submit a return with the related payment, showing the payment amount and any other particulars the Minister prescribes by regulation.

    159. Section 8 of the Unemployment is Insurance Contributions Act, 2002, hereby amended— (a) by the substitution for subsection (2) of the following subsection: ‘‘(2) An employer must, together with the payment [contemplated] referred to in subsection (1), sub- mit a [statement in such form as the Commissioner may require and] return reflecting the amount of the payment and such other particulars as the Minister may prescribe [by regulation].’’; and (b) by the deletion of subsection (3). STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 359 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur die volgende subartikel na subartikel (1) in te voeg: ‘‘(1A) T ˆ ea dza Ndaulo na hod ˆ matshimbidzele hu tshi itelwa mashumele a mushumo mun˙ we na mun˙ we, maand a kana pfanelo kana ˆ u shumiswa ha pfanelo in˙ we na in˙ we u yanga uyu Mulayo, u sa langulwanga u langulwa nga Mulayo wa Ndaulo ya Muthelo.’’; en uyuMulayo, (c) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) U d ˆ adzisa kha khethekanyo 9 ya Mulayo wa Ndaulo ya Muthelo, na u ya nga khethekanyo 10 ya uyo Mulayo, Khomishinari a nga n a man˙ we na ekedza maand ˆ ˆ ea mushumo man˙ we kana a n ˆ mun˙ we u na mun˙ we wa kuvhanganya— (a) zwibviswa zwi badelwa kha Khomishinari wa Ndinda- khombo ya u Shaya mushumo hu tshi tevhelwa khethekanyo 9; na (b) mafhungo man˙ we na man˙ we a etshedzwa honga vhatholi hu n ˆ tshi tevhelwa Mulayo uyu, kha Khomishinari wa Ndindakho- mbo ya u Shaya Mushumo.’’. Wysiging van artikel 8
  11. 159

    Artikel 8 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This provision amends section 8 and replaces subsection (2) with a rule requiring the employer to submit a report together with payment.

    159. Artikel 8 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig— (a) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Mutholi u fanela uri a ise muvhigo khathihi na mbadelo sa zwezwa [buliwa] livhiswa kha khethekanyo thuku(1), [kha fomo ˆ iyi yo tiwaho nga Khomishinari] muthelo une wa na u sumbedza tshelede ya mbadelo na dzin˙ we laedzwa sa ea thod ˆ ˆ nga[‘regu ta’’; lesheni’] dza Minisi ˆ ˆ en zwa zwe (b) deur subartikel (3) te skrap. 360 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 9A
  12. 160

    Section 9A of the Unemployment

    Verify source ↗

    AI-assisted research summary: If an employer fails to submit a required statement, provide a satisfactory return, deduct or withhold employees’ contributions, or pay over deducted amounts, the Unemployment Insurance Commissioner may estimate the unpaid contributions and issue a notice of assessment.

    160. Section 9A of the Unemployment is Insurance Contributions Act, 2002, hereby amended by the substitution for subsection (1) of the following subsec- tion: ‘‘(1) Where any employer who is required to pay the amount of all employees’ contributions and the em- ployer’s contributions in respect of every employee in the employment of that employer to [the Commissioner in terms of section 8 or to] the Unem- ployment Insurance Commissioner in terms of section 9— (a) has failed to submit a statement as required in terms of [section 8(2) or] section 9(2); (b) has furnished a return as required in terms of [section 8(2A) or] section [9(2A)] 9(2) but the Com- missioner is not satisfied with the return; (c) has failed to deduct or withhold employees’ contributions; or (d) has failed to pay over any contribu- tions deducted or withheld, and such employer has not been ab- solved from his or her liabilities in terms of the provisions of this Act, the [Commissioner or the] Unemploy- ment Insurance Commissioner[, as the case may be,] may make a reasonable estimate of the amount of any contribu- tions due in terms of section 6 and issue to the employer a notice of assessment for the unpaid amount.’’. Amendment of section 10
  13. 161

    Section 10 of the Unemployment

    Verify source ↗

    AI-assisted research summary: An employer covered by the Act must apply for registration to the relevant commissioner.

    161. Section 10 of the Unemployment is Insurance Contributions Act, 2002, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) An employer to whom this Act applies must apply for registra- tion to the Commissioner, in accord- ance with Chapter 3 of the Tax Administration Act, or the Unem- ployment Insurance Commis- sioner, [whichever is applicable to such employer in terms of STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 361 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 9A
  14. 160

    Artikel 9A van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This section amends section 9A of the cited 2002 Act by replacing subsection (1).

    160. Artikel 9A van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘9A. (1) Hune mutholi ane a tea u badela mutengo wa lwe to lwa tolwe ˆ ˆ mutholwa na lwe the lwa to lwo tolwe ˆ ˆ ˆ mutholi u ya nga mutholwa mun˙ we na mun˙ we kha mushumo wa mutholi kha [Khomishinari u ya nga khethe- kanyo8 kana kha]Khomishinari wa Ndindakhombo ya u Shaya Mushumo u ya nga khethekanyo 9— (a) o kundelwa u n ˆ etshedza tshita- tamennde sa zwine zwa ea u yanga [khethekanyo 8(2) kana] khethekanyo 9(2); tod ˆ ˆ (b) o d ˆ tod adza fomo sa zwine zwa ˆ ˆ ea u ya nga [khethekanyo 8(2A) kana] khethekanyo [9(2A)]9(2) fhedzi Khomishinari ha ngo fushea nga zwibviswa; (c) o kundelwa u to lwa mutholwa; kana tolwe ˆ ˆ (d) o kundelwa u badela lwe to tolwe ˆ ˆ tuswa lun˙ we na lun˙ we lune lwa ˆ kanau farwa, tusa kana u fara ˆ lwe Mutholi onoyo ha ngo vhofhololwa kha zwikolodo zwawe u yanga un˙ etshe- dzwa ha uyu Mulayo, [Khomishinari kana]Khomishinari wa Ndindakho- mbo ya u Shaya Mushumo[, u yanga nd ila ine zwa vhisa ngayo], a nga ita u ˆ anganyela hune ha pfadza ha mutengo wa lwe to lune lwa tea u badelwa u tolwe ˆ ˆ yanga khethekanyo 6 na u bvisela mutholi nd ivhadzo ya asesimennde ya ˆ mutengo u sa athu u badelwa.’’. Wysiging van artikel 10
  15. 161

    Artikel 10 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This section amends Article 10 so that an employer covered by the Act must apply for registration with the relevant Commissioner in the prescribed manner and within the prescribed period.

    161. Artikel 10 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Mutholi ane Mulayo uyu wa shuma khaye u fanela u humbela u d in˙ walisa kha Khomi- ˆ shinari, u yanga Ndima ya 3 ya Mulayo wa Ndaulo ya Muthelo, kana Khomishinari wa Ndinda- khombo ya u Shaya, [u ya nga hune nzulele ya zwithu ya vha 362 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 section 8 or 9,] in such manner and within such period as may be pre- scribed by the [Commissioner or] Unemployment Insurance Com- missioner[, respectively].’’; and (b) by the deletion of subsection (2). Repeal of section 12
  16. 162

    Section 12 of the Unemployment

    Verify source ↗

    AI-assisted research summary: Section 12 is repealed, and section 13 is set up for amendment.

    162. Section 12 of the Unemployment is Insurance Contributions Act, 2002, hereby repealed. Amendment of section 13
  17. 163

    Section 13 of the Unemployment

    Verify source ↗

    AI-assisted research summary: If a contribution is unpaid after the due date, the Commissioner must impose a 10% penalty on the unpaid amount.

    163. Section 13 of the Unemployment is Insurance Contributions Act, 2002, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) If any contribution remains unpaid after the last day for pay- ment thereof as contemplated in section 8(1) or 9(1), the Commis- sioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount [is payable in ad- dition to the interest contem- plated in section 12,] but the Commissioner or the Unemploy- ment Insurance Commissioner, as the case may be, may[, having due regard to the circumstances of the case,] remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act.’’; and (b) by the deletion of subsections (2), (3) and (4). Repeal of section 14
  18. 164

    Section 14 of the Unemployment

    Verify source ↗

    AI-assisted research summary: Section 14 of the Unemployment Insurance Contributions Act, 2002 is repealed.

    164. Section 14 of the Unemployment is Insurance Contributions Act, 2002, hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 363 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping zwone zwi tshi ya nga nd ila n˙ iwe ˆ na in˙ we ine ya shuma kha mutholi uyo hu tshi tevhelwa khethekanyo ila na nga 8 kana 9,]nga nd ˆ tshifhinga tiwaho tsho nga[Khomishinari kana]Ndinda- khombo ya u Shaya Mushumo[, nga u tevhekana].’’; en (b) deur subartikel (2) te skrap. Herroeping van artikel 12
  19. 162

    Artikel 12 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: Article 12 of the named 2002 Act is repealed.

    162. Artikel 12 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby herroep. Wysiging van artikel 13
  20. 163

    Artikel 13 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This section amends article 13 so the Commissioner must impose a 10% penalty on the unpaid amount, but may waive the penalty or part of it in appropriate cases.

    163. Artikel 13 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig— (a) deur subartikel (1) deur die volgende artikel te vervang: zwi kana ‘‘(1) Arali zwibviswa zwine zwa songo badelwa nga sala murahu ha d la u la u fhedza uvha ˆ ˆ ˆ badela sa zwe zwa lavhelelwa kha khethekanyo 9(1), 8(1) Khomishinari u fanela, nga fhasi ha Ndima ya 15 ya Mulayo wa Ndaulo ya Muthelo, u ta nda tiso ya ˆ fumitshad ana (10%) ya tshelede i ˆ songo badelwaho[i badelwa u inga nd yo ˆ lavhelelwaho kha khethekanyo 12,] Fhedzi Khomishinari wa Shaya Ndindakhombo Mushumo, sa zwine zwa nga vha ngaho [,a nga ri musi o sedza zwiitisi na nyimele ya zwithu], a humisa nda a tsha tiso kana tshipid ˆ ˆ tiso i yo u ya nga mbetshelwa nda ˆ ya Ndima ya 15 ya Mulayo wa Ndaulo ya Muthelo.’’; en ha ha nzwalelo ya u (b) deur subartikels (2), (3) en (4) te skrap. Herroeping van artikel 14
  21. 164

    Artikel 14 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This section repeals Article 14 of the named 2002 Act.

    164. Artikel 14 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby herroep. 364 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Act No. 14 of 2007 Diamond Export Levy (Administra- tion) Act, 2007 Extent of amendment or repeal Amendment of section 15
  22. 165

    Section 15 of the Unemployment

    Verify source ↗

    AI-assisted research summary: An inspector is given the same powers as a senior SARS official, a SARS official, or SARS under Chapter 5 of the Tax Administration Act.

    165. Section 15 of the Unemployment is Insurance Contributions Act, 2002, hereby amended by the addition after subsection (1) of the following subsec- tion: ‘‘(2) An inspector has the same pow- ers afforded to a senior SARS official, a SARS official or SARS under Chapter 5 of the Tax Administration Act.’’ Repeal of section 17
  23. 166

    Section 17 of the Unemployment

    Verify source ↗

    AI-assisted research summary: Section 17 of the Unemployment Insurance Contributions Act, 2002 is repealed.

    166. Section 17 of the Unemployment is Insurance Contributions Act, 2002, hereby repealed. Amendment of section 1
  24. 167

    Section 1 of the Diamond Export

    Verify source ↗

    AI-assisted research summary: This section amends Section 1 of the Diamond Export is Levy (Administration) Act, 2007 by updating definitions and renumbering the section.

    167. Section 1 of the Diamond Export is Levy (Administration) Act, 2007, hereby amended— (a) by the substitution for the definition of ‘‘Commissioner’’ of the following 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;’’; (b) by the insertion after the definition of ‘‘registered person’’ of the following definition: ‘‘ ‘Tax Administration Act’ means the Tax Administration Act, 2011.’’; (c) by the renumbering of section 1 to section 1(1); and (d) by the insertion after subsection (1) of the following subsection: ‘‘(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 365 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 15
  25. 165

    Artikel 15 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: This provision amends Article 15 by inserting a new subsection and also repeals Article 17 of another 2007 law.

    165. Artikel 15 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby gewysig deur die volgende subartikel na subartikel (1) in te voeg: ‘‘(2) Tshipiki a ane a fana na a muofisiri muhulwane wa SARS. Muofisiri wa SARS kana SARS nga fhasi ha Ndima ya 5 ya Mulayo wa Ndaulo ya Muthelo.’’. Herroeping van artikel 17 tere tshi na maand ˆ ˆ Wet No. 14 van 2007 Die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsamaiso) yaTaemane wa’’, 2007
  26. 166

    Artikel 17 van die ‘‘Mulayo wa

    Verify source ↗

    AI-assisted research summary: Article 17 of the named 2002 Act is repealed.

    166. Artikel 17 van die ‘‘Mulayo wa Zwibviswa zwa Ndindakhombo ya u Shaya Mushumo’’, 2002, word hierby herroep. Wysiging van artikel 1
  27. 167

    Artikel 1 van die ‘‘Molao wa

    Verify source ↗

    AI-assisted research summary: This section amends section 1 by updating a definition, adding a new definition, renumbering article 1, and inserting a new subsection about meanings from the Tax Administration Act, 2011.

    167. Artikel 1 van die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsama- iso) ya Taemane wa’’, 2007, word hierby gewysig— (a) deur die omskrywing van ‘‘Mokomi- senara’’ deur die volgende omskry- wing te vervang: ‘‘ ‘Mokomisenara’e kaya Moko- misenara wa Tirelo ya Letseno la Aforika Borwa; yo o thapilweng go ya ka karalo 6 ya Molao wa Ditirelo tsa Letseno la Aforika Borwa, 1997 (Molao wa No. 34 wa 1997), kgotsa Mokomisenara wa Namaotshwere yo o tlhophilweng go ya ka karolo 7 ya Molao oo;’’; (b) deur die volgende omskrywing na die omskrywing van ‘‘Motho yo a kwadi- sitsweng’’ in te voeg: ‘‘ ‘Molao wa Tsamaiso ya Lekgetho’ e kaya Molao wa Tsamaiso yaLekgetho, 2011.’’; (c) deur artikel 1 tot artikel 1(1) te hernommer; en (d) deur die volgende subartikel na subartikel (1) in te voeg: lefoko lengwe tlhagiso le ‘‘(2) Ntle ga go re bokao bo supe le se sengwe, lengwe kgotsa le filweng tlhaloso mo Molaong wa Tsamaiso ya Lekgetho, le rwala bokao boo mo mabakeng a Molao o.’’. 366 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 7
  28. 168

    Section 7 of the Diamond Export

    Verify source ↗

    AI-assisted research summary: This provision amends section 7 and keeps the rule that every registered person must retain records, in addition to records required under the Tax Administration Act.

    168. Section 7 of the Diamond Export is Levy (Administration) Act, 2007, hereby amended— (a) by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: ‘‘[Every] In addition to the records required under the Tax Administration Act, every regis- tered person must retain [records necessary to observe the require- ments of this Act and the Levy following Act, including] records—’’; and the (b) by the deletion of subsections (2) and (3). Repeal of sections 10 to 15
  29. 169

    Sections 10, 11, 12, 13, 14 and 15

    Verify source ↗

    AI-assisted research summary: Sections 10 to 15 of the Diamond Export Levy (Administration) Act, 2007 are repealed.

    169. Sections 10, 11, 12, 13, 14 and 15 of the Diamond Export Levy (Adminis- tration) Act, 2007, are hereby repealed. Amendment of section 16
  30. 170

    Section 16 of the Diamond Export

    Verify source ↗

    AI-assisted research summary: This section amends section 16 so the Commissioner is responsible for administering the Act and the Levy Act, following the Tax Administration Act and with assistance from the Regulator.

    170. Section 16 of the Diamond Export is Levy (Administration) Act, 2007, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) The Commissioner will be responsible for administering this Act and the Levy Act, in accord- ance with the provisions of the Tax Administration Act, together with the assistance of the Regulator as described in subsection (2).’’; (b) by the insertion after subsection (1) of the following subsection: ‘‘(1A) Administrative require- ments and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Adminis- tration Act.’’; and (c) by the deletion of subsection (3). Repeal of section 17
  31. 171

    Section 17 of the Diamond Export

    Verify source ↗

    AI-assisted research summary: Section 17 is repealed.

    171. Section 17 of the Diamond Export is Levy (Administration) Act, 2007, hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 367 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 7
  32. 168

    Artikel 7 van die ‘‘Molao wa

    Verify source ↗

    AI-assisted research summary: Section 7 amends section 168 so that every registered person must keep the required records, and it deletes subsections (2) and (3).

    168. Artikel 7 van die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsama- iso) ya Taemane wa’’, 2007 word hierby gewysig— (a) deur die woorde wat paragraaf (a) in subartikel (1) voorafgaan deur die volgende woorde te vervang: ‘‘(1)[Mongwe le mongwe]Go tlaleletsa direkoto tse di tlhokegang ka fa tlase ga Molao wa Tsamaiso ya Lekgetho, motho mogwe le mongwe yo o kwadisitsweng o tshwanetse go tshola[direkoto tse tlhokegang go ela tlhoko di le ditlhokego ono tsaMolao go Molao wa Lekgethwana, akaretswa]direkoto di latelang—’’; en tse (b) deur subartikels (2) en (3) te skrap. Herroeping van artikels 10 tot 15
  33. 169

    Artikels 10, 11, 12, 13, 14 en 15

    Verify source ↗

    AI-assisted research summary: This section repeals Articles 10 to 15 of the named 2007 Act.

    169. Artikels 10, 11, 12, 13, 14 en 15 van die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsamaiso) ya Taemane wa’’, 2007 word hierby herroep. Wysiging van artikel 16
  34. 170

    Artikel 16 van die ‘‘Molao wa

    Verify source ↗

    AI-assisted research summary: This section amends Article 16 of the referenced 2007 Act, replacing subsection (1), inserting subsection (1A), deleting subsection (3), and noting the repeal of Article 17.

    170. Artikel 16 van die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsama- iso) ya Taemane wa, 2007’’, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Mokomisenara o tla rwala maikarabelo a tsamaiso ya Molao o le Molao wa Lekgethwana go ya ka ditlamelo tsa Molao wa Tsamaiso ya Lekgetho mmogo le ka thuso ya Molaodi jaaka go ilhalosiwa mo karolwaneng ya (2).’’; (b) deur die volgende subartikel na sub- artikel (1) in te voeg: ‘‘(1A) Ditlhokego tsa botsamaisi le ditiragalo tsa go diragatsa tiro epe, maatla kgotsa kgapeletso kgotsa go tsenngwa tirisong ga tshiamelo epe go ya ka Molao o, mo gongwe ga di laolwe mo Molaong ono, fela di laolwa ke Molao ya Lekgetho.’’; en Tsamaiso wa (c) deur subartikel (3) te skrap. Herroeping van artikel 17
  35. 171

    Artikel 17 van die ‘‘Molao wa

    Verify source ↗

    AI-assisted research summary: This section repeals Article 17 of the named 2007 Act.

    171. Artikel 17 van die ‘‘Molao wa Lekgethwana la Thomkelontle (Tsama- iso) ya Taemane wa’’, 2007 word hierby herroep. 368 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Short title No. and year Act No. 26 of 2007 Securities Transfer Tax Administration Act, 2007 Extent of amendment or repeal Amendment of section 1
  36. 172

    Section 1 of the Securities Trans-

    Verify source ↗

    AI-assisted research summary: Section 1 is amended so the Commissioner must administer the Act and the Securities Transfer Tax Act, 2007 under the Tax Administration Act, 2011.

    172. Section 1 of the Securities Trans- is fer Tax Administration Act, 2007, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) The Commissioner must ad- minister this Act and the Securities Transfer Tax Act, 2007, in accord- ance with the provisions of the Tax Administration Act, 2011.’’; (b) by the insertion after subsection (1) of the following subsection: ‘‘(1A) Administrative require- ments and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Adminis- tration Act, 2011.’’; (c) by the substitution for subsection (2) of the following subsection: ‘‘(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, 2011, and any word or expression to which a meaning has been assigned in the Securities Transfer Tax Act, 2007, bears the meaning so assigned for the purposes of this Act.’’; and (d) by the deletion of subsection (3). Amendment of section 3
  37. 173

    Section 3 of the Securities Transfer

    Verify source ↗

    AI-assisted research summary: This provision amends section 3 of the Securities Transfer Tax Administration Act, 2007 by deleting subsection (4).

    173. Section 3 of the Securities Transfer Tax Administration Act, 2007, is hereby amended by the deletion of subsection (4) thereof. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 369 Wet No. 28 van 2011 No. en jaar Wet No. 26 van 2007 Kort titel Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007 Omvang van wysiging of herroeping Wysiging van artikel 1
  38. 172

    Artikel 1 van die Wet op die

    Verify source ↗

    AI-assisted research summary: The Commissioner must administer this Act and the Securities Transfer Tax Act, 2007, in line with the Tax Administration Act, 2011.

    172. Artikel 1 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die Kommissaris moet hierdie Wet en die Wet op Belas- ting op Oordrag van Sekuriteite, 2007, ooreenkomstig die bepalings van die Wet op Belastingadmini- strasie, 2011, administreer.’’; (b) deur die volgende subartikel na sub- artikel (1) in te voeg: ‘‘(1A) Administratiewe vereistes en prosedures vir doeleindes van die uitvoering van enige plig, mag of verpligting of die uitoefening van enige reg ingevolge hierdie Wet, is tot die mate nie ingevolge hierdie Wet gereguleer nie, geregu- leer deur die Wet op Belasting- administrasie.’’; (c) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Tensy die [samehang] ’n konteks anders aandui, het woord of uitdrukking waaraan ’n betekenis in die Wet op Belas- tingadministrasie, 2011, toegeskryf is, en het ’n woord of uitdrukking waaraan ’n betekenis toegeskryf is in die Wet op Belasting op Oordrag van Sekuriteite, 2007, die betekenis aldus daaraan toegeskryf by die toepassing van hierdie Wet.’’; en (d) deur subartikel (3) te skrap. Wysiging van artikel 3
  39. 173

    Artikel 3 van die Wet op die

    Verify source ↗

    AI-assisted research summary: This provision amends section 3 of the referenced 2007 Act by deleting subsection (4).

    173. Artikel 3 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby gewy- sig deur subartikel (4) te skrap. 370 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 4
  40. 174

    Section 4 of the Securities Trans-

    Verify source ↗

    AI-assisted research summary: The Commissioner must refund overpaid tax, interest, or penalty amounts relating to the transfer of a security, subject to sections 190 and 191 of the Tax Administration Act, 2011.

    174. Section 4 of the Securities Trans- is fer Tax Administration Act, 2007, hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) The Commissioner must refund the amount of any overpay- ment of tax or of any interest or penalty properly chargeable in re- spect of the transfer of any security, [if application for the refund is made within two years after the date of that overpayment] in ac- cordance with sections 190 and 191 of the Tax Administration Act, 2011.’’; and (b) by the deletion of subsections (2) and (4). Repeal of sections 5, 6 and 7
  41. 175

    Sections 5, 6 and 7 of the Securi-

    Verify source ↗

    AI-assisted research summary: Sections 5, 6 and 7 of the Securities Transfer Tax Administration Act, 2007 are repealed.

    175. Sections 5, 6 and 7 of the Securi- ties Transfer Tax Administration Act, 2007, are hereby repealed. Amendment of section 8
  42. 176

    The Securities Transfer Tax Admin-

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    AI-assisted research summary: This section replaces section 8 and lets a member or participant recover certain interest or penalty amounts from the person whose transfer, cancellation, or redemption caused them.

    176. The Securities Transfer Tax Admin- istration Act, 2007, is hereby amended by the the substitution for section 8 of following section: ‘‘8. Interest on overdue payments and penalty on default recoverable from person to whom security is transferred.—(1) In the case of a listed security, a member or participant may recover the amount of [the] interest [referred to in section 5, penalty on default referred to in section 6 or the] or penalty [in the case of evasion referred to in section 7] payable by that member or participant [in terms of this Act] under the Tax Administration Act from the person— (a) to whom a listed security is trans- ferred; or (b) who cancels or redeems a listed security, to the extent that the action or inaction of that person resulted in the interest or penalty. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 371 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 4
  43. 174

    Artikel 4 van die Wet op die

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    AI-assisted research summary: The Commissioner must refund any overpaid tax, interest, or penalty charged on the transfer of a security, following sections 190 and 191 of the Tax Administration Act, 2011.

    174. Artikel 4 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die Kommissaris moet die bedrag van enige oorbetaling van belasting of van enige rente of boete wat na behore ten opsigte van die oordrag van ’n sekuriteit hef- baar is, terugbetaal [indien aan- soek om die terugbetaling binne twee jaar na die datum van daardie gedoen oorbetaling word]ooreenkomstig artikels 190 en 191 van die Wet op Belasting- administrasie, 2011.’’; en (b) deur subartikels (2) en (4) te herroep. Herroeping van artikels 5, 6 en 7
  44. 175

    Artikels 5, 6 en 7 van die Wet op

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    AI-assisted research summary: Articles 5, 6, and 7 of the cited 2007 Act are repealed.

    175. Artikels 5, 6 en 7 van die Wet op die Administrasie van Belasting op Oor- drag van Sekuriteite, 2007, word hierby herroep. Wysiging van artikel 8
  45. 176

    Artikel 8 van die Wet op die

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    AI-assisted research summary: This provision amends section 8 and allows recovery of interest or penalties from the person whose conduct caused them, for listed and unlisted securities.

    176. Artikel 8 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby gewysig deur artikel 8 deur die volgende artikel te vervang: rente [bedoel ‘‘8. Rente op agterstallige betalings en boete by versuim verhaalbaar van persoon aan wie sekuriteit oorgedra word (1) In die geval van ’n genoteerde sekuriteit, kan ’n lid of deelnemer die bedrag [van die] in artikel 5, boete by versuim bedoel in artikel 6 of die]of boete [in die geval van ontduiking bedoel in artikel 7] wat deur daardie lid of deelnemer [ingevolge hierdie Wet]ingevolge die Belastingadministrasie op Wet betaalbaar die persoon— (a) aan wie ’n genoteerde sekuriteit verhaal van is, oorgedra word; of (b) wat ’n genoteerde sekuriteit kan- selleer of aflos, in die mate dat die doen of nalate van daardie persoon die rente of boete tot gevolg gehad het. 372 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 (2) In the case of an unlisted security, the company which issued that security may recover the amount of [the] inter- est [referred to in section 5, penalty on default referred to in section 6 or the] or penalty [in the case of evasion referred to in section 7] payable by that company [in terms of this Act] under the Tax Administration Act from the person to whom that security was transferred, to the extent that the action or inaction of that person resulted in the interest or penalty.’’. Repeal of sections 9, 10, 11, 12, 14, 15, 16, 17, 18 and 19
  46. 177

    Sections 9, 10, 11, 12, 14, 15, 16,

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    AI-assisted research summary: This section repeals sections 9 to 19 of the Securities Transfer Tax Administration Act, 2007.

    177. Sections 9, 10, 11, 12, 14, 15, 16, 17, 18 and 19 of the Securities Transfer Tax Administration Act, 2007, are hereby repealed. Substitution of section 20
  47. 178

    The Securities Transfer Tax Ad-

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    AI-assisted research summary: This section creates offences for failing to file required documents, withholding information, hiding material facts, obstructing functions, or giving false certificates or statements.

    178. The Securities Transfer Tax Ad- ministration Act, hereby amended by the substitution for section 20 of the following section: 2007, is ‘‘Offences [and penalties] 20. [Any] In addition to the offences contained in sections 235 and 236 of the Tax Administration Act, 2011, any person who [— (a) fails or neglects to furnish, file or submit any declaration or docu- ment as and when required by or under this Act; (b) without just cause shown, refuses or neglects to furnish any infor- mation, document or thing re- ferred to in section 12; (c) fails to disclose any material fact in the declaration referred to in section 2 or 3; (d) obstructs or hinders any person in the performance of his or her functions under or in terms of this Act; (e) submits or furnishes a false cer- tificate or statement; or STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 373 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping rente [bedoel (2) In die geval van ’n ongenoteerde sekuriteit, kan die maatskappy wat daardie sekuriteit uitgereik het die bedrag [van die] in artikel 5, boete by versuim bedoel in artikel 6 of die]of boete [in die geval van ontduiking bedoel in artikel 7] wat deur daardie maatskappy [inge- volge hierdie Wet]ingevolge die Wet op Belastingadministrasie betaalbaar is, verhaal van die persoon aan wie daardie sekuriteit oorgedra is, in die mate dat die doen of nalate van daardie persoon die rente of boete tot gevolg gehad het.’’. Herroeping van artikels 9, 10, 11, 12, 14, 15, 16, 17, 18 en 19
  48. 177

    Artikels 9, 10, 11, 12, 14, 15, 16,

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    AI-assisted research summary: This section repeals articles 9, 10, 11, 12, and 14–19 of the specified 2007 law.

    177. Artikels 9, 10, 11, 12, 14, 15, 16, 17, 18 en 19 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby herroep. Wysiging van artikel 20
  49. 178

    Die Wet op die Administrasie van

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    AI-assisted research summary: This section replaces section 20 with an offence and penalty rule for any person who does the listed prohibited acts.

    178. Die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby gewysig deur sub- artikel 20 deur die volgende artikel te vervang: ‘‘20. Oortredings [en boetes].— [Enige]Bykomend tot die oortredings in artikel 235 en 236 van die Wet op Belastingadministrasie bevat, enige persoon wat[— (a) versuim of nalaat om ’n ver- klaring of dokument te verskaf, in te dien of voor te lê soos en wanneer by of kragtens hierdie Wet vereis; (b) sonder om goeie redes aan te toon, weier of nalaat om enige inligting, dokument of ding be- doel in artikel 12 te verskaf; (c) nalaat om enige wesentlike feit in die verklaring bedoel in artikel 2 of 3 te openbaar; (d) ’n persoon by die uitvoering van sy of haar werksaamhede krag- tens of ingevolge hierdie Wet dwarsboom of belemmer; ’n valse sertifikaat of verklaring voorlê of verstrek; of (e) 374 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 Act No. 36 of 2007 Revenue Laws Sec- ond Amendment Act, 2007 Act No. 4 of 2008 Taxation Laws Sec- ond Amendment Act, 2008 Act No. 29 of 2008 Mineral and Petro- leum Resources Royalty (Adminis- tration) Act, 2008 (f)] acquires an unlisted security and fails to inform the company of the transfer within the period referred to in section 2, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding [12 months] two years.’’. Repeal of section 21
  50. 179

    Section 21 of the Securities Trans-

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    AI-assisted research summary: This provision repeals section 21 of the Securities Transfer Tax Administration Act, 2007.

    179. Section 21 of the Securities Trans- is fer Tax Administration Act, 2007, hereby repealed. Repeal of sections 33 and 36
  51. 180

    Sections 33 and 36 of the Revenue

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    AI-assisted research summary: This section repeals sections 33 and 36 of the Revenue Laws Second Amendment Act, 2007.

    180. Sections 33 and 36 of the Revenue Laws Second Amendment Act, 2007, are hereby repealed. Repeal of sections 16 and 18
  52. 181

    Sections 16 and 18 of the Taxation

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    AI-assisted research summary: Sections 16 and 18 of the Taxation Laws Second Amendment Act, 2008 are repealed.

    181. Sections 16 and 18 of the Taxation Laws Second Amendment Act, 2008, are hereby repealed. Amendment of section 23
  53. 182

    Section 23 of the Taxation Laws

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    AI-assisted research summary: This provision amends Section 23 of the Taxation Laws Second Amendment Act, 2008 by deleting subsection (1).

    182. Section 23 of the Taxation Laws Second Amendment Act, 2008, is hereby amended by the deletion of subsection (1). Amendment of section 1
  54. 183

    Section 1 of the Mineral and

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    AI-assisted research summary: This section amends the definition of “Commissioner” in the Mineral and Petroleum Resources Royalty (Administration) Act, 2008.

    183. Section 1 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby amended— (a) by the substitution for the definition of ‘‘Commissioner’’ of the following definition: ‘‘ ‘Commissioner’ means the Commissioner for the South 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;’’; STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 375 Wet No. 28 van 2011 No. en jaar Kort titel Wet No. 36 van 2007 Tweede Wysigingswet op Inkomstewette, 2007 Wet No. 4 van 2008 Tweede Wysigingswet op Belastingwette, 2008 Wet No. 29 van 2008 Die ‘‘Molao wa (Tshepe- Royalithi disˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008 Omvang van wysiging of herroeping (f)] ’n ongenoteerde sekuriteit verkry en versuim om die maatskappy binne die tydperk in artikel 2 bedoel van die oordrag in kennis te stel, is aan ’n misdryf by skuldigbevinding strafbaar met ’n boete of met gevangenisstraf vir ’n tydperk [12 maande]twee jaar.’’. hoogstens skuldig van en Herroeping van artikel 21
  55. 179

    Artikel 21 van die Wet op die

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    AI-assisted research summary: This provision repeals Article 21 of the Tax Administration of Securities Transfer Act, 2007, and also notes the repeal of Articles 33 and 36.

    179. Artikel 21 van die Wet op die Administrasie van Belasting op Oordrag van Sekuriteite, 2007, word hierby herroep. Herroeping van artikels 33 en 36
  56. 180

    Artikels 33 en 36 van die Tweede

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    AI-assisted research summary: Articles 33 and 36 of the Second Amendment Act on Income Laws, 2007 are repealed.

    180. Artikels 33 en 36 van die Tweede Wysigingswet op Inkomstewette, 2007, word hierby herroep. Herroeping van artikels 16 en 18
  57. 181

    Artikels 16 en 18 van die Tweede

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    AI-assisted research summary: Articles 16 and 18 of the Second Amendment Act on Tax Laws, 2008 are repealed.

    181. Artikels 16 en 18 van die Tweede Wysigingswet op Belastingwette, 2008, word hierby herroep. Wysiging van artikel 23
  58. 182

    Artikel 23 van die Tweede Wysi-

    Verify source ↗

    AI-assisted research summary: This provision amends the referenced tax laws amendment act by deleting subsection (1) of article 23.

    182. Artikel 23 van die Tweede Wysi- gingswet op Belastingwette, 2008, word hierby gewysig deur subartikel (1) te skrap. Wysiging van artikel 1
  59. 183

    Artikel 1 van die ‘‘Molao wa

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    AI-assisted research summary: This section amends Article 1 of the Royalty Act by updating and adding definitions and deleting one definition.

    183. Artikel 1 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, hierby gewysig— (a) deur die omskrywing van ‘‘Mokomi- sˇenare’’ deur die volgende omskry- wing te vervang: ‘‘ ‘Mokomisˇenare’ e ra Mokomi- sˇenare wa Tirelo ya Metsˇhelo ya Afrika Borwa ye e thwetsˇwego go ya ka karolo 6 ya Molao wa Tirelo ya Metsˇhelo ya Afrika Borwa, 1997 (Molao 34 wa 1997), goba Mokomesˇinaremotsˇwaoswere yo a kgethilwego go ya ka karolo 7 ya Molao woo;’’; 376 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 deletion of the definition of ‘‘nonbinding private opinion’’; (c) by the substitution for the definition of a ‘‘notice of assessment’’ of the following definition: ‘‘ ‘notice of assessment’ means a notice of assessment [mentioned in section 9] as described in section 96 of the Tax Administration Act;’’; and (d) by the insertion after the definition of ‘‘Royalty Act’’ of the following defi- nition: ‘‘ ‘Tax Administration Act’ means the Tax Administration Act, 2011;’’; and (e) by the insertion after subsection (2) of the following subsection: ‘‘(3) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act, bears that meaning for purposes of this Act.’’. Amendment of section 4
  60. 184

    Section 4 of the Mineral and Petro-

    Verify source ↗

    AI-assisted research summary: This provision amends section 4 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008 by replacing paragraph (b) and adding a new definition.

    184. Section 4 of the Mineral and Petro- leum Resources Royalty (Administration) Act, 2008, is hereby amended by the substitution in subsection (1) for paragraph (b) of the following paragraph: ‘‘(b) of which one or more members [of that unincorporated body] hold a prospecting right, retention permit, ex- ploration right, mining right, mining permit or production right granted pursu- ant to the Mineral and Petroleum Re- sources Development Act (or a lease or sublease mentioned in section 11 of [the Mineral and Petroleum Resources De- velopment] that Act in respect of such a right); and’’. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 377 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping (b) deur die omskrywing van ‘‘kgopolo ya poraefete yeo e sa tlamego’’ te skrap; (c) deur die omskrywing van ‘‘tsebisˇo ya tekolo‘‘ deur die volgende omskry- wing te vervang: ‘‘ ‘tsebisˇo ya tekolo’ e ra tsebiso ya tekolo [ye e boletsˇwego ka yona go karolo 9]bjalo ka ge e hlalosˇwa ka go karolo 96 ya Molao wa Taolo ya Motsˇhelo, 2011;’’; en (d) deur die volgende omskrywing na die ‘‘Molao wa van omskrywing Royalithi’’ in te voeg: ‘‘ ‘Molao wa Taolo ya Motsˇhelo’ e ra Molao wa Taolo ya Motsˇhelo, 2011;’’; (e) deur artikel 1 na artikel 1(1) te her- nommer; en (f) deur die volgende subartikel na subartikel (1) in te voeg: ye lentsˇu nngwe, ‘‘(2) Ge fela maemo a laetsˇa ka tsela goba mmolelo oo tlhalosˇo e filwego ka go Molao wa Taolo ya Motsˇhelo, o ba le tlhalosˇo yeo mabapi le Molao wo.’’. Wysiging van artikel 4
  61. 184

    Artikel 4 van die ‘‘Molao wa

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    AI-assisted research summary: This provision amends section 4 of the Royalty Act, 2008 by replacing text in subsection (1).

    184. Artikel 4 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, deur paragraaf (a) in subartikel (1) deur die volgende paragraaf te vervang: ya go tokelo ‘‘(b) wo o leng gore o tee goba go feta wa maloko [a lekgotla leo e se go la koperasi] a na le tokelo ya go lekola diminerale nageng, phemiti ya go b among wa moepo, tokelo ya go utolla diminerale, rafa diminerale moepong, phemiti ya go rafa diminerale moepong goba tokelo ya tsˇweletsˇo tsˇe di filwego go latela Molao wa Tlhabollo ya Methopo ya Diminerale le Petroliamo (goba go hirisˇa goba go hirisˇetsˇa ba bangwe ba ka fasana mo go boletsˇwego ka gona karolong ya 11 ya [Molao wa Tlhabollo ya methopo ya Diminerale le Petroliamo]Molao woo wa mabapi le tokelo yeo);’’. 378 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 5
  62. 185

    Section 5 of the Mineral and Petro-

    Verify source ↗

    AI-assisted research summary: A registered person must submit royalty estimates and make the related payments within the stated year-of-assessment deadlines.

    185. Section 5 of the Mineral and Petro- leum Resources Royalty (Administration) Act, 2008, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) A registered person must submit an estimate of the royalty payable in respect of a year of assessment within six months after the first day of that year and must make a payment (together with [such] a return for that payment[as the Commissioner may pre- scribe]) equal to one-half of the amount of the royalty so esti- mated.’’; and (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) A registered person must submit an estimate of the royalty payable in respect of a year of assessment by the last day of that year and submit a payment (to- gether with [such] a return for that payment [as the Commissioner may prescribe]) equal to the amount of the royalty so estimated STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 379 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping Wysiging van artikel 5
  63. 185

    Artikel 5 van die ‘‘Molao wa

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    AI-assisted research summary: This section amends royalty-payment rules for a registered person.

    185. Artikel 5 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) motho yo a ngwadisˇitsˇwego o swanetsˇe go[— (a)] romela kakanyo ya tsˇhelete ya royalithi yeo e swanetsˇego go lefsˇa ya mabapi le ngwaga wa tekolo [ge e le gore motho yoo o ngwadisˇitsˇwe] mo [ka fase ga] dikgwedi tsˇe tshelela [pele ga la mafe- lelo]morago ga letsˇatsˇi la mathomo la ngwaga woo[;] le [(b)] o swanetsˇe go lefela tsˇhelete [ya go lekana le— (i) seripa se tee sa tsˇhelete ya royalithi ye e aka- nywago; goba (ii) ge palo ya dikgwedi mo ngwageng woo e le ka fase ga 12, tsˇhelete ye e swanetsˇego go lefsˇa e lekana le tsˇhelete ye e akantsˇwego karolo ya go swana le palo ya dikgwedi tsˇe di fetilego mo ngwageng woo e lekana le palomoka ya dikgwedi ka ngwaga woo,] [ye (gammogo le pampiri bjalo]ya ge [ka tefo Mokomisˇenara a ka laela bjalo])tsˇhelete ye e lekanago le seripa se tee ya royalithi ye e akantsˇwego.’’; en (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Motho yo a ngwadisˇi- tsˇwego o swanetse go romela kakanyo ya tsˇhelete ya royalithi yeo e swanetsˇego go lefsˇa ya mabapi le ngwaga wa tekolo pele letsˇatsˇi la mafelelo la ngwaga woo le dikela gomme o swanetsˇe go romela tefo (gammogo le pampiri ya tefo [yeo][ka ge Mokomisˇe- nara a ka laela bjalo]) tsˇhelete yeo e lekanago le tsˇhelete ya 380 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 less the amount paid as mentioned in subsection (1).’’. Repeal of section 7
  64. 186

    Section 7 of the Mineral and

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    AI-assisted research summary: This provision repeals section 7 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008.

    186. Section 7 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby repealed. Amendment of section 8
  65. 187

    Section 8 of the Mineral and

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    AI-assisted research summary: This provision amends section 8 and requires a registered person to retain certain records in addition to records required under the Tax Administration Act.

    187. Section 8 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby amended— (a) by the substitution in subsection (1) for the words preceding paragraph (a) of the following words: ‘‘[A] In addition to the records required under the Tax Administra- tion Act, a registered person must retain [such records as are neces- sary to satisfy the require- ments of this Act and the Royalty following Act, records:’’; and including—]the (b) by the deletion of subsection (2). Amendment of section 9
  66. 188

    Section 9 of the Mineral and

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    AI-assisted research summary: This provision amends Section 9 by deleting subsections (1), (2), (3), and (5), and repeals sections 10, 11, 12, 13, and 16.

    188. Section 9 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby amended by the deletion of subsections (1), (2), (3) and (5). Repeal of sections 10, 11, 12, 13 and 16
  67. 189

    Sections 10, 11, 12, 13 and 16 of

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    AI-assisted research summary: This provision repeals sections 10, 11, 12, 13 and 16 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008.

    189. Sections 10, 11, 12, 13 and 16 of the Mineral and Petroleum Resources Royalty (Administration) Act, 2008, are hereby repealed. Amendment of section 17
  68. 190

    Section 17 of the Mineral and

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    AI-assisted research summary: The Commissioner must administer this Act and the Royalty Act in line with the Tax Administration Act.

    190. Section 17 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) The Commissioner is respon- sible for administering this Act and the Royalty Act, in accordance with the provisions of the Tax Administra- tion Act.’’; and STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 381 Wet No. 28 van 2011 No. en jaar Kort titel Omvang van wysiging of herroeping royalithi yeo e akantsˇwego gomme e le ka fase ga tsˇhelete yeo e lefilwego yeo go boletsˇwego ka yona karolwaneng ya (1).’’. Herroeping van artikel 7
  69. 186

    Die ‘‘Molao wa Royalithi (Tshe-

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    AI-assisted research summary: This section says the named 2008 Royalty Act is repealed by section 7.

    186. Die ‘‘Molao wa Royalithi (Tshe- pedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby deur artikel 7 te herroep. Wysiging van artikel 8
  70. 187

    Artikel 8 van die ‘‘Molao wa

    Verify source ↗

    AI-assisted research summary: This provision amends article 8 by changing the wording in subsection (1) and deleting subsection (2).

    187. Artikel 8 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby gewysig— (a) deur die woorde in subartikel (1) wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘(1) [A] Ka tlaleletsˇo go dipego tsˇe di nyakegago ka fase ga Molao wa Taolo ya Motsˇhelo, motho yo a ngwadisˇitsˇwego o swanetsˇe go boloka [dipego tsˇeo bjalo ka ge di le maleba go phethagatsˇa dinya- kwa tsˇa Molao wo le Molao wa Royalithi, go akaretsˇwa—]dipe- go tsˇe di latelago:’’; en (b) deur subartikel (2) te skrap. Wysiging van artikel 9
  71. 188

    Artikel 9 van die ‘‘Molao wa

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    AI-assisted research summary: This provision amends Article 9 by deleting subsections (1), (2), (3) and (5), and repeals articles 10, 11, 12, 13 and 16.

    188. Artikel 9 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby gewysig deur subartikels (1), (2), (3) en (5) te skrap. Herroeping van artikels 10, 11, 12, 13 en 16
  72. 189

    Artikels 10, 11, 12, 13 en 16 van

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    AI-assisted research summary: This provision repeals Articles 10, 11, 12, 13, and 16 of the named 2008 Act.

    189. Artikels 10, 11, 12, 13 en 16 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby herroep. Wysiging van artikel 17
  73. 190

    Artikel 17 van die ‘‘Molao wa

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    AI-assisted research summary: The Commissioner must carry out this Act and the Royalty Act together with the Tax Administration Act.

    190. Artikel 17 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Mokomisˇenare o na le maikarabelo a go phethagatsˇa Molao wo le Molao wa Royalithi, ka tshepelelano le ditaolelo tsˇa Molao wa Taolo ya Motsˇhelo.’’; en 382 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 No. and year Short title Act No. 61 of 2008 Revenue Laws Sec- Amendment ond Act, 2008 Extent of amendment or repeal (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) Administrative require- ments and procedures for purposes of the performance of any duty, power or obligation or the exercise of any right in terms of this Act are, to the extent not regulated in this Act, regulated by the Tax Adminis- tration Act.’’. Repeal of section 18
  74. 191

    Section 18 of the Mineral and

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    AI-assisted research summary: Section 18 is repealed.

    191. Section 18 of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008, is hereby repealed. Amendment of section 18A
  75. 192

    Section 18A of the Mineral and

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    AI-assisted research summary: The Commissioner may only issue a non-binding private opinion for a person, and only under Chapter 7 of the Tax Administration Act.

    192. Section 18A of the Mineral and Petroleum Resources Royalty (Adminis- tration) Act, 2008 is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) [The] For purposes of this Act, the Commissioner may only issue a non-binding private opinion [to a person regarding the tax treatment of a particular set of facts and circumstances or a par- ticular transaction] in terms of Chapter 7 of the Tax Administration Act.’’; and (b) by the deletion of subsections (2) and (3). Repeal of sections 3, 13 and 14

Part

Chapter 7 of the Tax Administration

  1. 193

    Sections 3, 13 and 14 of the

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    AI-assisted research summary: Sections 3, 13 and 14 of the Revenue Laws Second Amendment Act, 2008 are repealed.

    193. Sections 3, 13 and 14 of the Revenue Laws Second Amendment Act, 2008, are hereby repealed. Amendment of section 16
  2. 194

    Section 16 of the Revenue Laws

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    AI-assisted research summary: This provision amends section 16 by deleting paragraph (b) in subsection (1) and repeals section 20.

    194. Section 16 of the Revenue Laws Second Amendment Act, 2008, is hereby amended by the deletion in subsection (1) of paragraph (b). Repeal of section 20
  3. 195

    Section 20 of the Revenue Laws

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    AI-assisted research summary: This provision repeals section 20 of the Revenue Laws Second Amendment Act, 2008.

    195. Section 20 of the Revenue Laws Second Amendment Act, 2008, is hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 383 Wet No. 28 van 2011 No. en jaar Kort titel Wet No. 61 van 2008 Tweede Wysigingswet op Inkomstewette, 2008 Omvang van wysiging of herroeping (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Dinyakwa tsˇa taolo le ditshepedisˇo mabapi le phetha- gatsˇo ya mosˇomo ofe goba ofe, maatla goba maikarabelo goba tirisˇo ya tokelo efe goba efe go ya ka Molao wo, gannyane ga di a bewa molaong ka go Molao wo, di laolwa ke Molao wa Taolo ya Motsˇhelo.’’. Herroeping van artikel 18
  4. 191

    Artikel 18 van die ‘‘Molao wa

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    AI-assisted research summary: Article 18 is repealed.

    191. Artikel 18 van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008, word hierby herroep. Wysiging van artikel 18A
  5. 192

    Artikel 18A van die ‘‘Molao wa

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    AI-assisted research summary: This section amends Article 18A so the Commissioner may issue only a private opinion that is not binding under Chapter 7 of the Tax Administration Act, and deletes subsections (2) and (3).

    192. Artikel 18A van die ‘‘Molao wa Royalithi (Tshepedisˇo) ya Methopo ya Diminerale le Petroliamo’’, 2008 word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) [Mo] Mabapi le Molao wo, Mokomisˇenare a ka ntsˇha fela kgopolo ya poraefete yeo e sa tlamego go ya ka Kgaolo 7 ya Molao wa Taolo ya Motsˇhelo[go motho mabapi le go sˇomana le motsˇhelo ya sete ya dintlha tsˇe di rilego le mabaka goba kgwe- bisˇano ye itsˇego]go ya ka Kgaolo 7 ya Molao wa Taolo ya Motsˇhelo.’’; en (b) deur subartikels (2) en (3) te skrap. Herroeping van artikels 3, 13 en 14
  6. 193

    Artikels 3, 13 en 14 van die

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    AI-assisted research summary: This provision repeals Articles 3, 13 and 14 of the Second Amendment Act on Income Laws, 2008.

    193. Artikels 3, 13 en 14 van die Tweede Wysigingwet op Inkomstewette, 2008, word hierby herroep. Wysiging van artikel 16
  7. 194

    Artikel 16 van die Tweede

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    AI-assisted research summary: This provision amends Article 16 by deleting paragraph (b) in subsection (1), and repeals Article 20.

    194. Artikel 16 van die Tweede Wysigingwet op Inkomstewette, 2008, word hierby gewysig deur paragraaf (b) in subartikel (1) te skrap. Herroeping van artikel 20
  8. 195

    Artikel 20 van die Tweede

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    AI-assisted research summary: This provision repeals Article 20 of the Second Amendment Act on Income Taxes, 2008.

    195. Artikel 20 van die Tweede Wysigingswet op Inkomstewette, 2008, word hierby herroep. 384 No. 35491 Act No. 28 of 2011 GOVERNMENT GAZETTE, 4 JULY 2012 Tax Administration Act, 2011 Short title No. and year Act No. 18 of 2009 Taxation Laws Sec- ond Amendment Act, 2009 Extent of amendment or repeal Repeal of sections 12, 13, 14, 33, 34 and 38
  9. 196

    Sections 12, 13, 14, 33, 34 and 38

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    AI-assisted research summary: This provision repeals sections 12, 13, 14, 33, 34 and 38 of the Taxation Laws Second Amendment Act, 2009.

    196. Sections 12, 13, 14, 33, 34 and 38 of the Taxation Laws Second Amendment Act, 2009, are hereby repealed. STAATSKOERANT, 4 JULIE 2012 Wet Op Belastingadministrasie, 2011 No. 35491 385 Wet No. 28 van 2011 No. en jaar Wet No. 18 van 2009 Kort titel Tweede Wysigingswet op Belastingwette, 2009 Omvang van wysiging of herroeping Herroeping van artikels 12, 13, 14, 33, 34 en 38
  10. 196

    Artikels 12, 13, 14, 33, 34 en 38

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    AI-assisted research summary: This provision repeals articles 12, 13, 14, 33, 34 and 38 of the Second Amendment Act 2009 from the Tax Acts.

    196. Artikels 12, 13, 14, 33, 34 en 38 op die Tweede Wysigingswet hierby 2009, word van Belastingwette, herroep.

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