Tax Administration Laws Amendment Act
This section is an amendment provision for section 30A of Act 58 of 1962.
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- Act 43 of 2024
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This section is an amendment provision for section 30A of Act 58 of 1962. A person who does not comply with subsection (10) commits an offence and may be fined or imprisoned for up to 24 months on conviction. This section amends the definition of “provisional taxpayer” to include certain labour brokers with a certificate of exemption. A person who does not comply with subarticle (10) commits an offence and may be fined or imprisoned for up to 24 months. This provision amends the definition of “provisional taxpayer” in the Fourth Schedule to the Income Tax Act, 1962, and adds labour brokers with an exemption certificate under paragraph 2(5)(a).
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Provisions of Tax Administration Laws Amendment Act
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No. 51827
AI-assisted research summary: This section is an amendment provision for section 30A of Act 58 of 1962.
4 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 4 through alternative dispute resolution; to provide that the tax court may extend the period for lodging of an appeal under certain circumstances; to amend the requirements for the hearing of an appeal by the tax board; to provide for a consequential amendment; to provide for the addition of registered tax practitioners to the panel from which a chairperson of the tax board must be nominated; to remove a ground for temporary write-off of a tax debt; to correct an incorrect cross-reference; to provide for the removal of the time-period for appointment of a public officer by a company and certain consequential amendments relating thereto; and ● amend the Tax Administration Laws Amendment Act, 2022, to make a textual correction; and to provide for matters connected therewith. BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— Amendment of section 30A of Act 58 of 1962, as inserted by section 25 of Act 20 of 2006, amended by section 26 of Act 8 of 2007, section 42 of Act 60 of 2008, section 42 of Act 17 of 2009, section 54 of Act 7 of 2010, section 9 of Act 21 of 2012, section 80 of Act 31 of 2013, section 36 of Act 34 of 2019 and section 7 of Act 18 of 2023 5 - 1 Verify source ↗
Section 30A of the Income Tax Act, 1962, is hereby amended by the substitution for
AI-assisted research summary: A person who does not comply with subsection (10) commits an offence and may be fined or imprisoned for up to 24 months on conviction.
1. Section 30A of the Income Tax Act, 1962, is hereby amended by the substitution for subsection (11) of the following subsection: ‘‘(11) A person who fails to comply with the provisions of subsection[(9A)] (10) shall be guilty of an offence and liable, on conviction, to a fine or to imprisonment for a period not exceeding 24 months.’’. 10 Amendment of paragraph 1 of Fourth Schedule to Act 58 of 1962, as amended by section 22 of Act 72 of 1963, section 44 of Act 89 of 1969, section 24 of Act 52 of 1970, section 37 of Act 88 of 1971, section 47 of Act 85 of 1974, section 6 of Act 30 of 1984, section 38 of Act 121 of 1984, section 20 of Act 70 of 1989, section 44 of Act 101 of 1990, section 44 of Act 129 of 1991, section 33 of Act 141 of 1992, section 48 of Act 113 of 1993, section 16 of Act 140 of 1993, section 37 of Act 21 of 1995, section 34 of Act 36 of 1996, section 44 of Act 28 of 1997, section 52 of Act 30 of 1998, section 52 of Act 30 of 2000, section 53 of Act 59 of 2000, section 19 of Act 19 of 2001, section 32 of Act 30 of 2002, section 46 of Act 32 of 2004, section 49 of Act 31 of 2005, section 28 of Act 9 of 2006, section 39 of Act 20 of 2006, section 54 of Act 8 of 2007, section 64 of Act 35 of 2007, section 43 of Act 3 of 2008, section 66 of Act 60 of 2008, section 17 of Act 18 of 2009, section 18 of Act 8 of 2010, section 93 of Act 24 of 2011, section 271 of Act 28 of 2011, read with paragraph 77 of Schedule 1, section 7 of Act 44 of 2014, section 6 of Act 23 of 2015, section 5 of Act 16 of 2016, section 8 of Act 13 of 2017, section 4 of Act 22 of 2018, section 6 of Act 24 of 2020 and section 36 of Act 20 of 2021 15 20 25 - 2 Verify source ↗
Paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: This section amends the definition of “provisional taxpayer” to include certain labour brokers with a certificate of exemption.
2. Paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended— (a) by the deletion in the definition of ‘‘provisional taxpayer’’ of the word ‘‘and’’ 30 at the end of subparagraph (b); and (b) by the insertion in the definition of ‘‘provisional taxpayer’’ after subparagraph (b) of the following subparagraph: ‘‘(bA) any labour broker in respect of which a certificate of exemption has been issued in terms of paragraph 2(5)(a); and’’. 35 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 5 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 5 No. 43 van 2024 deur SAID duideliker te maak; die bewoording van sekere bepalings te laat ooreenstem; die tydperk vir die uitstel van die indien van ’n beswaar te beperk; voorsiening te maak vir die beslegting van ’n geskil onder beswaar deur alternatiewe geskilbeslegting; voorsiening te maak dat die belastinghof die tydperk vir die indien van ’n appèl onder sekere omstandighede kan verleng; die vereistes vir die aanhoor van ’n appèl deur die belastingraad te wysig; om ’n gevolglike wysiging aan te bring; voorsiening te maak vir die byvoeging van ’n geregistreerde belastingpraktisyn tot die paneel waaruit ’n voorsitter van die belastingraad genomineer moet word; ’n grond vir tydelike afskrywing van ’n belastingskuld te skrap; ’n foutiewe kruisverwysing reg te stel; voorsiening te maak vir die verwydering van die tydperk vir die aanstel van ’n openbare amptenaar deur ’n maatskappy en sekere gevolglike wysigings wat daarmee verband hou; en ● die Wysigingswet op Belastingadministrasiewette, 2022, ten einde ’n teksuele regstelling aan te bring, en voorsiening te maak vir aangeleenthede wat daarmee in verband staan. DAAR WORD BEPAAL deur die Parlement van die Republiek van Suid-Afrika, soos volg:— Wysiging van artikel 30A van Wet 58 van 1962, soos ingevoeg deur artikel 25 van Wet 20 van 2006, gewysig deur artikel 26 van Wet 8 van 2007, artikel 42 van Wet 60 van 2008, artikel 42 van Wet 17 van 2009, artikel 54 van Wet 7 van 2010, artikel 9 van Wet 21 van 2012, artikel 80 van Wet 31 van 2013, artikel 36 van Wet 34 van 2019 en artikel 7 van Wet 18 van 2023 5 - 1 Verify source ↗
Artikel 30A van die Inkomstebelastingwet, 1962, word hierby gewysig deur in die
AI-assisted research summary: A person who does not comply with subarticle (10) commits an offence and may be fined or imprisoned for up to 24 months.
1. Artikel 30A van die Inkomstebelastingwet, 1962, word hierby gewysig deur in die Engelse weergawe, subartikel (11) deur die volgende subartikel te vervang: ‘‘(11) A person who fails to comply with the provisions of subartikel [(9A)](10) shall be guilty of an offence and liable, on conviction, to a fine or to imprisonment for a period not exceeding 24 months.’’. 10 Wysiging van paragraaf 1 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 22 van Wet 72 van 1963, artikel 44 van Wet 89 van 1969, artikel 24 van Wet 52 van 1970, artikel 37 van Wet 88 van 1971, artikel 47 van Wet 85 van 1974, artikel 6 van Wet 30 van 1984, artikel 38 van Wet 121 van 1984, artikel 20 van Wet 70 van 1989, artikel 44 van Wet 101 van 1990, artikel 44 van Wet 129 van 1991, artikel 33 van Wet 141 van 1992, artikel 48 van Wet 113 van 1993, artikel 16 van Wet 140 van 1993, artikel 37 van Wet 21 van 1995, artikel 34 van Wet 36 van 1996, artikel 44 van Wet 28 van 1997, artikel 52 van Wet 30 van 1998, artikel 52 van Wet 30 van 2000, artikel 53 van Wet 59 van 2000, artikel 19 van Wet 19 van 2001, artikel 32 van Wet 30 van 2002, artikel 46 van Wet 32 van 2004, artikel 49 van Wet 31 van 2005, artikel 28 van Wet 9 van 2006, artikel 39 van Wet 20 van 2006, artikel 54 van Wet 8 van 2007, artikel 64 van Wet 35 van 2007, artikel 43 van Wet 3 van 2008, artikel 66 van Wet 60 van 2008, artikel 17 van Wet 18 van 2009, artikel 18 van Wet 8 van 2010, artikel 93 van Wet 24 van 2011, artikel 271 van Wet 28 van 2011, gelees met paragraaf 77 van Bylae 1 by Wet, artikel 7 van Wet 44 van 2014, artikel 6 van Wet 23 van 2015, artikel 5 van Wet 16 van 2016, artikel 8 van Wet 13 van 2017, artikel 4 van Wet 22 van 2018, artikel 6 van Wet 24 van 2020 en artikel 36 van Wet 20 van 2021 15 20 25 30 - 2 Verify source ↗
Paragraaf 1 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: This provision amends the definition of “provisional taxpayer” in the Fourth Schedule to the Income Tax Act, 1962, and adds labour brokers with an exemption certificate under paragraph 2(5)(a).
2. Paragraaf 1 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur in die omskrywing van ‘‘voorlopige belastingpligtige’’ die woord ‘‘en’’ aan die einde van subparagraaf (b) te skrap; en (b) deur in die omskrywing van ‘‘voorlopige belastingpligtige’’ die volgende 35 subparagraaf na subparagraaf (b) in te voeg: ‘‘(bA) enige arbeidsmakelaar ten opsigte van wie ’n vrystelling- sertifikaat ingevolge paragraaf 2(5)(a) uitgereik is; en’’. This gazette is also available free online at www.gpwonline.co.za - 6 Verify source ↗
No. 51827
AI-assisted research summary: This section changes tax schedule wording about employer deductions and provisional taxpayer wording, and makes one amendment effective from 1 March 2025.
6 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 6 Amendment of paragraph 2 of Fourth Schedule to Act 58 of 1962, as amended by section 23 of Act 72 of 1963, section 29 of Act 55 of 1966, section 38 of Act 88 of 1971, section 48 of Act 85 of 1974, section 28 of Act 113 of 1977, section 40 of Act 90 of 1988, section 21 of Act 70 of 1989, section 45 of Act 101 of 1990, section 45 of Act 129 of 1991, section 38 of Act 21 of 1995, section 45 of Act 28 of 1997, section 53 of Act 30 of 2000, section 54 of Act 59 of 2000, section 20 of Act 19 of 2001, section 21 of Act 16 of 2004, section 50 of Act 31 of 2005, section 40 of Act 20 of 2006, section 55 of Act 8 of 2007, section 65 of Act 35 of 2007, section 20 of Act 4 of 2008, section 67 of Act 60 of 2008, section 18 of Act 18 of 2009, section 94 of Act 24 of 2011, sections 19 and 92 of Act 21 of 2012, section 8 of Act 39 of 2013, section 13 of Act 26 of 2013, section 6 of Act 16 of 2016, section 9 of Act 13 of 2017, section 66 of Act 17 of 2017, section 67 of Act 23 of 2018, section 51 of Act 34 of 2019, section 79 of Act 23 of 2020, section 37 of Act 20 of 2021 and section 13 of Act 18 of 2023 3. (1) Paragraph 2 of the Fourth Schedule to the Income Tax Act, 1962, is hereby amended— (a) by the substitution in subparagraph (4) for the colon at the end of item (f) of a semi-colon; (b) by the addition in subparagraph (4) after item (f) of the following item: ‘‘(g) any amount referred to in section 11(nA) as is actually refunded to the employer granting the deduction under this item: Provided that if the amount so deducted exceeds the remuneration for the month during which the amount is deducted, the excess amount may be deducted in the next succeeding month, if such next succeeding month falls within the same year of assessment as the year in which such amount was actually refunded:’’; and (c) by the substitution in subparagraph (5)(a) for subitem (i) of the following subitem: ‘‘(i) such person carries on an independent trade [and is registered as a provisional taxpayer under the provisions of paragraph 17];’’. (2) Subsection (1)(b) comes into effect on 1 March 2025. Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962, as amended by section 28 of Act 88 of 1965, section 46 of Act 89 of 1969, section 43 of Act 88 of 1971, section 50 of Act 85 of 1974, section 49 of Act 94 of 1983, section 52 of Act 101 of 1990, section 44 of Act 21 of 1995, section 37 of Act 5 of 2001, section 87 of Act 45 of 2003, section 54 of Act 31 of 2005, section 46 of Act 3 of 2008, section 18 of Act 61 of 2008, section 23 of Act 18 of 2009, section 271 of Act 28 of 2011, read with item 90 of Schedule 1, section 22 of Act 21 of 2012, section 13 of Act 39 of 2013, section 9 of Act 44 of 2014, section 16 of Act 23 of 2015, section 12 of Act 16 of 2016 and section 10 of Act 33 of 2019 5 10 15 20 25 30 35 - 4 Verify source ↗
Paragraph 19 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
AI-assisted research summary: Provisional taxpayers covered by the paragraph must submit estimates that are at least the basic amount, unless the circumstances justify a lower estimate.
4. Paragraph 19 of the Fourth Schedule to the Income Tax Act, 1962, is hereby 40 amended by the substitution in subparagraph (1) for item (c) of the following item: ‘‘(c) The amount of any estimate so submitted by a provisional taxpayer (other than a company) during the period referred to in paragraph 21(1)(a), or by a company (as a provisional taxpayer) during the period referred to in paragraph 23(1)(a), shall not be less than the basic amount applicable to the estimate in question, as contemplated in item (d), unless the circumstances of the case justify the submission of an estimate of a lower amount.’’. Amendment of section 4 of Act 91 of 1964, as amended by section 2 of Act 105 of 1969, section 2 of Act 110 of 1979, section 3 of Act 98 of 1980, section 2 of Act 84 of 1987, section 4 of Act 59 of 1990, section 1 of Act 105 of 1992, section 1 of Act 98 of 1993, section 2 of Act 45 of 1995, section 34 of Act 34 of 1997, section 58 of Act 30 of 1998, section 47 of Act 53 of 1999, section 115 of Act 60 of 2001, section 43 of Act 30 of 2002, section 39 of Act 12 of 2003, section 133 of Act 45 of 2003, section 10 of Act 10 of 2006, section 9 of Act 21 of 2006, section 5 of Act 36 of 2007, section 25 of Act 61 of 2008, section 24 of Act 8 of 2010, section 3 of Act 25 of 2011 and section 45 50 55 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 7 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 7 No. 43 van 2024 Wysiging van paragraaf 2 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 23 van Wet 72 van 1963, artikel 29 van Wet 55 van 1966, artikel 38 van Wet 88 van 1971, artikel 48 van Wet 85 van 1974, artikel 28 van Wet 113 van 1977, artikel 40 van Wet 90 van 1988, artikel 21 van Wet 70 van 1989, artikel 45 van Wet 101 van 1990, artikel 45 van Wet 129 van 1991, artikel 38 van Wet 21 van 1995, artikel 45 van Wet 28 van 1997, artikel 53 van Wet 30 van 2000, artikel 54 van Wet 59 van 2000, artikel 20 van Wet 19 van 2001, artikel 21 van Wet 16 van 2004, artikel 50 van Wet 31 van 2005, artikel 40 van Wet 20 van 2006, artikel 55 van Wet 8 van 2007, artikel 65 van Wet 35 van 2007, artikel 20 van Wet 4 van 2008, artikel 67 van Wet 60 van 2008, artikel 18 van Wet 18 van 2009, artikel 94 van Wet 24 van 2011, artikels 19 en 92 van Wet 21 van 2012, artikel 8 van Wet 39 van 2013, artikel 13 van Wet 26 van 2013, artikel 6 van Wet 16 van 2016, artikel 9 van Wet 13 van 2017, artikel 66 van Wet 17 van 2017, artikel 67 van Wet 23 van 2018, artikel 51 van Wet 34 van 2019, artikel 79 van Wet 23 van 2020, artikel 37 van Wet 20 van 2021 en artikel 13 van Wet 18 van 2023 3. (1) Paragraaf 2 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig— (a) deur in subparagraaf (4) die dubbelpunt aan die einde van item (f) met ’n kommapunt te vervang; (b) deur in subparagraaf (4) die volgende item na item (f) by te voeg: ‘‘(g) enige bedrag in artikel 11(nA) bedoel wat werklik aan die werkgewer wat die aftrekking ingevolge hierdie item toestaan, terugbetaal is: Met dien verstande dat indien die bedrag aldus afgetrek die vergoeding vir die maand waartydens die bedrag afgetrek is, oorskry, die oortollige bedrag afgetrek kan word in die daaropvolgende maand, indien sodanige daaropvolgende maand binne dieselfde jaar van aanslag val as die jaar waartydens sodanige bedrag werklik terugbetaal is:’’; en (c) deur subitem (i) in subparagraaf (5)(a) deur die volgende subitem te vervang: ‘‘(i) bedoelde persoon ’n onafhanklike bedryf beoefen [en ingevolge die bepalings van paragraaf 17 as ’n voorlopige belastingpligtige geregistreer is];’’. (2) Subartikel (1)(b) sal op 1 Maart 2025 in werking tree. Wysiging van paragraaf 19 van Vierde Bylae by Wet 58 van 1962, soos gewysig deur artikel 28 van Wet 88 van 1965, artikel 46 van Wet 89 of 1969, artikel 43 van Wet 88 van 1971, artikel 50 van Wet 85 van 1974, artikel 49 van Wet 94 van 1983, artikel 52 van Wet 101 van 1990, artikel 44 van Wet 21 van 1995, artikel 37 van Wet 5 van 2001, artikel 87 van Wet 45 van 2003, artikel 54 van Wet 31 van 2005, artikel 46 van Wet 3 van 2008, artikel 18 van Wet 61 van 2008, artikel 23 van Wet 18 van 2009, artikel 271, gelees met item 90 van Bylae 1 by Wet 28 van 2011, artikel 22 van Wet 21 van 2012, artikel 13 van Wet 39 van 2013, artikel 9 van Wet 44 van 2014, artikel 16 van Wet 23 van 2015, artikel 12 van Wet 16 van 2016 en artikel 10 van Wet 33 van 2019 - 4 Verify source ↗
Paragraaf 19 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby
AI-assisted research summary: A provisional taxpayer, including a company acting as a provisional taxpayer, must not submit an estimate below the basic amount for the relevant period unless the case justifies a lower amount.
4. Paragraaf 19 van die Vierde Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur item (c) in subparagraaf (1) deur die volgende item te vervang: ‘‘(c) Die bedrag van ’n skatting wat aldus verstrek word deur ’n voorlopige belastingpligtige (behalwe ’n maatskappy) gedurende die tydperk in paragraaf 21(1)(a) bedoel, of deur ’n maatskappy (as ’n voorlopige belastingpligtige) gedurende die tydperk in paragraaf 23(1)(a) bedoel, mag nie minder wees nie as die basiese bedrag van toepassing op die betrokke skatting, soos in item (d) beoog, tensy die omstandighede van die saak die verstrekking van ’n skatting van ’n laer bedrag regverdig.’’. Wysiging van artikel 4 van Wet 91 van 1964, soos gewysig deur artikel 2 van Wet 105 van 1969, artikel 2 van Wet 110 van 1979, artikel 3 van Wet 98 van 1980, artikel 2 van Wet 84 van 1987, artikel 4 van Wet 59 van 1990, artikel 1 van Wet 105 van 1992, artikel 1 van Wet 98 van 1993, artikel 2 van Wet 45 van 1995, artikel 34 van Wet 34 van 1997, artikel 58 van Wet 30 van 1998, artikel 47 van Wet 53 van 1999, artikel 115 van Wet 60 van 2001, artikel 43 van Wet 30 van 2002, artikel 39 van Wet 12 van 2003, artikel 133 van Wet 45 van 2003, artikel 10 van Wet 10 van 2006, 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 8 Verify source ↗
No. 51827
AI-assisted research summary: This provision is a historical note showing that section 16 of Act 39 of 2013 was repealed and later amended by several Acts.
8 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 8 16 of Act 39 of 2013, repealed by section 4 of Act 32 of 2014, and amended by section 21 of Act 23 of 2015, section 11 of Act 13 of 2017, section 12 of Act 33 of 2019, section 10 of Act 24 of 2020 and section 8 of Act 16 of 2022 - 5 Verify source ↗
Section 4 of the Customs and Excise Act, 1964, pending its repeal by the Customs
AI-assisted research summary: Exporters must file a bill of entry with the Controller before exporting goods, and specified officials must not disclose protected information except for authorised duties or where PAIA section 46 applies.
5. Section 4 of the Customs and Excise Act, 1964, pending its repeal by the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014), is hereby amended— 5 (a) by the insertion in subsection (3) after paragraph (iii) of the first proviso of the following paragraph: ‘‘(iiiA) disclosing information to a person to whom access to such information has been granted in accordance with section 46 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);’’; and (b) by the substitution for subsection (3A) of the following subsection: (a) (b) (c) (d) (e) (f) (g) (h) ‘‘(3A) No person, including— the Statistician-General; the Director-General of the Department of Trade [and], Industry and [Economic Development] Competition; the Governor of the South African Reserve Bank; the National Commissioner of the South African Police Service; the National Director of Public Prosecutions; the Director-General of the National Treasury; the Director-General of the Department of Mineral Resources and Energy; the Director-General of the Department of [Environment,] For- estry, [and] Fisheries and the Environment; 10 15 20 (hA) the Director-General of the Department of International Relations 25 (i) (j) and Co-operation; the public officer of an authorised dealer in foreign exchange; the Chief Commissioner of the International Trade Administration Commission; the Director of the Financial Intelligence Centre; the head of any organ of state; [or] (k) (l) (lA) a person contemplated in paragraph (iiiA) of the first proviso to subsection (3); or (m) any person acting under the direction and control of the persons referred to in paragraphs (a) to (lA), shall disclose any information supplied under [the] any proviso to subsection (3) to any person or permit any person to have access thereto, except in the exercise of his or her powers or the carrying out of his or her duties under any Act from which such powers or duties are derived, or in circumstances where the information has been obtained in accordance with section 46 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000).’’. Amendment of section 38 of Act 91 of 1964, as amended by section 3 of Act 44 of 1969, section 13 of Act 105 of 1969, section 5 of Act 71 of 1975, section 4 of Act 105 of 1976, section 2 of Act 89 of 1983, section 9 of Act 84 of 1987, section 18 of Act 59 of 1990, section 28 of Act 45 of 1995, section 123 of Act 60 of 2001, sections 32 and 91 of Act 61 of 2008, section 25 of Act 32 of 2014 and section 9 of Act 16 of 2022 30 35 40 45 6. (1) Section 38 of the Customs and Excise Act, 1964, is hereby amended by the substitution in subsection (3) for paragraph (a) of the following paragraph: ‘‘(a) Every exporter of any goods shall, before such goods are exported from the Republic, deliver, during the hours of any day prescribed by rule, to the Controller a bill of entry in the prescribed form, but the Commissioner may— 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 9 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 9 No. 43 van 2024 artikel 9 van Wet 21 van 2006, artikel 5 van Wet 36 van 2007, artikel 25 van Wet 61 van 2008, artikel 24 van Wet 8 van 2010, artikel 3 van Wet 25 van 2011 en artikel 16 van Wet 39 van 2013, herroep deur artikel 4 van Wet 32 van 2014, en gewysig deur artikel 21 van Wet 23 van 2015, artikel 11 van Wet 13 van 2017, artikel 12 van Wet 33 van 2019, artikel 10 van Wet 24 van 2020 en artikel 8 van Wet 16 van 2022 - 5 Verify source ↗
Artikel 4 van die Doeane- en Aksynswet, 1964, hangende die herroeping daarvan
AI-assisted research summary: Exporters must give the Controller a clearance letter before exporting goods, and certain listed persons must not disclose covered information except in limited cases.
5. Artikel 4 van die Doeane- en Aksynswet, 1964, hangende die herroeping daarvan deur die Wysigingswet op Doeane en Aksyns, 2014 (Wet No. 32 van 2014), word hierby gewysig— (a) deur in subartikel (3) die volgende paragraaf na paragraaf (iii) van die eerste voorbehoudsbepaling in te voeg: ‘‘(iiiA) aan ’n persoon inligting te openbaar aan wie toegang tot sodanige inligting ooreenkomstig artikel 46 van die Wet op die Bevordering van Toegang tot Inligting, 2000 (Wet No. 2 van 2000), verleen is;’’; en (b) deur subartikel (3A) deur die volgende subartikel te vervang: ‘‘(3A) Niemand, met inbegrip van— (a) die Statistikus-generaal; (b) die Direkteur-generaal van die Departement van Handel [en], Nywerheid en [Ekonomiese Ontwikkeling] Mededinging; (c) die Goewerneur van die Suid-Afrikaanse Reserwebank; (d) die Nasionale Kommissaris van die Suid-Afrikaanse Polisiediens; (e) die Nasionale Direkteur van Openbare Vervolgings; (f) die Direkteur-generaal van die Nasionale Tesourie; (g) die Direkteur-generaal van die Departement van Minerale Hulpbronne en Energiesake; (h) die Direkteur-generaal van die Departement van [Omgewing,] Bosbou [en], Visserye en die Omgewing; (hA) die Direkteur-generaal van die Departement van Internasionale (i) (j) Betrekkinge en Samewerking; die openbare amptenaar van ’n gemagtigde handelaar in vreemde valuta; die Handelsadministrasiekommissie; Hoofkommissaris Internasionale van die (k) die Direkteur van die Finansiële Intelligensiesentrum; (l) (lA) iemand in paragraaf (iiiA) van die eerste voorbehoudsbepaling by die hoof van enige staatsorgaan; [of] subartikel (3) bedoel; of (m) enige persoon wat in opdrag en onder beheer van die persone in paragrawe (a) tot (lA) beoog, optree, mag enige inligting wat ingevolge [die] enige voorbehoudsbepaling by subartikel (3) verskaf is aan enige persoon openbaar nie, of toelaat dat enige persoon toegang daartoe verkry nie, behalwe in die uitoefening van sy of haar bevoegdhede of die verrigting van sy of haar pligte kragtens enige Wet waarvan sodanige bevoegdhede of pligte ontleen word, of in omstandighede waar die inligting ooreenkomstig artikel 46 van die Wet op die Bevordering van Toegang tot Inligting, 2000 (Wet No. 2 of 2000), bekom is.’’. Wysiging van artikel 38 van Wet 91 van 1964, soos gewysig deur artikel 3 van Wet 44 van 1969, artikel 13 van Wet 105 van 1969, artikel 5 van Wet 71 van 1975, artikel 4 van Wet 105 van 1976, artikel 2 van Wet 89 van 1983, artikel 9 van Wet 84 van 1987, artikel 18 van Wet 59 van 1990, artikel 28 van Wet 45 van 1995, artikel 123 van Wet 60 van 2001, artikels 32 en 91 van Wet 61 van 2008, artikel 25 van Wet 32 van 2014 en artikel 9 van Wet 16 van 2022 6. (1) Artikel 38 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in subartikel (3) paragraaf (a) deur die volgende paragraaf te vervang: ‘‘(a) Elke uitvoerder van enige goedere moet, voordat sodanige goedere uit die Republiek uitgevoer word, gedurende die ure van enige dag soos by reël voorgeskryf, aan die Kontroleur ’n klaringsbrief in die voorgeskrewe vorm voorlê, maar die Kommissaris kan— 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 10 Verify source ↗
No. 51827
AI-assisted research summary: The Commissioner may let certain importers, exporters, or manufacturers replace a bill of entry, and may allow a bill of entry to be delivered later in specified export cases; the amendment starts on a date the Minister sets by notice.
10 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 10 (i) (ii) if no export duty is payable on, and there is no outstanding obligation or condition [is] to be fulfilled or complied with under any law in respect of, such goods; or in the case of goods to be exported overland by way of a vehicle (excluding an aircraft and a train) which are loaded for export at a place other than a place appointed under section 6 where goods may be entered for customs and excise purposes, 5 allow, in a manner determined by rule, such a bill of entry to be delivered at such time as he deems reasonable.’’. (2) Subsection (1) comes into effect on a date to be determined by the Minister by 10 notice in the Government Gazette. Amendment of section 40 of Act 91 of 1964, as amended by section 9 of Act 95 of 1965, section 6 of Act 71 of 1975, section 5 of Act 105 of 1976, section 2 of Act 93 of 1978, section 4 of Act 86 of 1982, section 3 of Act 89 of 1983, section 11 of Act 84 of 1987, section 30 of Act 45 of 1995, section 35 of Act 61 of 2008, section 29 of Act 32 of 2014, section 12 of Act 24 of 2020 and section 11 of Act 16 of 2022 7. (1) Section 40 of the Customs and Excise Act, 1964, is hereby amended by the substitution in subsection (3)(a) for subparagraph (ii) of the following subparagraph: ‘‘(ii) if— (aa) a bill of entry has been passed in error by reason of duty having been paid on goods intended for storage or manufacture in a customs and excise warehouse under section 20 or for purposes of use under rebate of duty under section 75; or (bb) an importer, exporter or manufacturer on good cause shown, requests substitution thereof by another bill of entry in circumstances other than those contemplated in item (aa), the Commissioner may allow the importer, exporter or manufacturer concerned to [adjust] replace that bill of entry by substitution of a fresh bill of entry [and cancellation of the original bill of entry, provided]: Provided that such goods, where a rebate of duty is being claimed, qualified at the time the duty was paid in all respects for that rebate.’’. (2) Subsection (1) comes into effect on a date to be determined by the Minister by notice in the Government Gazette. Amendment of section 69 of Act 91 of 1964, as amended by section 22 of Act 105 of 1969, section 6 of 1985, section 7 of Act 69 of 1988, section 12 of Act 68 of 1989, sections 1 and 3 of Act 105 of 1992, section 6 of Act 98 of 1993, section 6 of Act 44 of 1996, section 61 of Act 53 of 1999, section 49 of Act 19 of 2001, section 129 of Act 60 of 2001, section 145 of Act 45 of 2003, section 71 of Act 32 of 2004, section 94 of Act 35 of 2007 and section 61 of Act 32 of 2014 - 8 Verify source ↗
Section 69 of the Customs and Excise Act, 1964, is hereby amended—
AI-assisted research summary: This provision amends section 69 of the Customs and Excise Act and says subsection (1) starts on a date set by the Minister in a Gazette notice.
8. Section 69 of the Customs and Excise Act, 1964, is hereby amended— (a) by the deletion in paragraph (a) of subsection (1) of the expression ‘‘126.01’’; (b) by the substitution in paragraph (d) of subsection (1) for the words preceding subparagraph (i) of the following words: ‘‘(d) For the purposes of assessing the excise duty on any goods manufactured in the Republic and specified in any items of Section B of Part 2 of Schedule No. 1 other than those specified in paragraph (a) [and contemplated in paragraph (dA)], the value thereof shall be the ‘invoice price’ which shall mean—’’; and (c) by the deletion in subsection (1) of paragraph (dA). 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 11 11 (i) (ii) indien geen uitvoerreg betaalbaar is op sodanige goedere, en daar geen uitstaande verpligting of voorwaarde kragtens enige wet is wat ten opsigte van sodanige goedere nagekom of aan voldoen moet word nie; of in die geval van goedere wat oor land deur middel van ’n voertuig (uitgesonderd ’n vliegtuig en ’n trein) uitgevoer staan te word en wat vir uitvoer gelaai word op ’n ander plek as ’n plek wat kragtens artikel 6 aangewys is, waar goedere vir doeane- en aksynsdoeleindes geklaar kan word, 5 op ’n wyse by reël bepaal, toelaat dat so ’n klaringsbrief voorgelê word op die tydstip wat hy redelik ag.’’. 10 (2) Subartikel (1) tree in werking op ’n datum deur die Minister deur kennisgewing in die Staatskoerant bepaal. Wysiging van artikel 40 van Wet 91 van 1964, soos gewysig deur artikel 9 van Wet 95 van 1965, artikel 6 van Wet 71 van 1975, artikel 5 van Wet 105 van 1976, artikel 2 van Wet 93 van 1978, artikel 4 van Wet 86 van 1982, artikel 3 van Wet 89 van 1983, artikel 11 van Wet 84 van 1987, artikel 30 van Wet 45 van 1995, artikel 35 van Wet 61 van 2008, artikel 29 van Wet 32 van 2014, artikel 12 van Wet 24 van 2020 en artikel 11 van Wet 16 van 2022 15 7. (1) Artikel 40 van die Doeane- en Aksynswet, 1964, word hierby gewysig deur in subartikel (3)(a) subparagraaf (ii) deur die volgende subparagraaf te vervang: 20 ‘‘(ii) indien— (aa) ’n klaringsbrief per abuis voorgelê is omrede reg betaal is op goedere bestem vir opslag of vervaardiging in ’n doeane- en aksynspakhuis kragtens artikel 20 of vir doeleindes [of] van gebruik met korting op reg kragtens artikel 75; of (bb) ’n invoerder, uitvoerder of vervaardiger op goeie gronde aangetoon, vervanging daarvan versoek deur n ander klaringsbrief in omstandighede buiten die omstandighede in item (aa) beoog, ’n nuwe klaringsbrief kan die Kommissaris die betrokke invoerder, uitvoerder of vervaardiger toelaat om daardie klaringsbrief [reg te stel deur vervanging] te vervang deur [en intrekking van die oorspronklike klaringsbrief, mits]: Met dien verstande dat sodanige goedere, waar op ’n korting op reg aanspraak gemaak word, op die tydstip waarop die reg betaal is in alle opsigte vir daardie korting in aanmerking gekom het[:].’’. (2) Subartikel (1) tree in werking op ’n datum deur die Minister deur kennisgewing in die Staatskoerant bepaal. Wysiging van artikel 69 van Wet 91 van 1964, soos gewysig deur artikel 22 van Wet 105 van 1969, artikel 6 van 1985, artikel 7 van Wet 69 van 1988, artikel 12 van Wet 68 van 1989, artikels 1 en 3 van Wet 105 van 1992, artikel 6 van Wet 98 van 1993, artikel 6 van Wet 44 van 1996, artikel 61 van Wet 53 van 1999, artikel 49 van Wet 19 van 2001, artikel 129 van Wet 60 van 2001, artikel 145 van Wet 45 van 2003, artikel 71 van Wet 32 van 2004, artikel 94 van Wet 35 van 2007 en artikel 61 van Wet 32 van 2014 25 30 35 40
Part
Part 2 of Schedule No. 1 other than those specified in paragraph (a) [and
- 8 Verify source ↗
Artikel 69 van die Doeane- en Aksynswet, 1964, word hierby gewysig—
AI-assisted research summary: This section amends Article 69 of the Customs and Excise Act, 1964 by deleting one tariff reference, replacing wording in paragraph (d), and removing paragraph (dA).
8. Artikel 69 van die Doeane- en Aksynswet, 1964, word hierby gewysig— (a) deur in paragraaf (a) van subartikel (1) die uitdrukking ‘‘126.01’’ te skrap; (b) deur in paragraaf (d) van subartikel (1) die woorde wat subparagraaf (i) 45 voorafgaan deur die volgende woorde te vervang: ‘‘(d) Vir die doel van berekening van die aksynsreg op enige goedere in die Republiek vervaardig en vermeld in enige items van Afdeling B van Deel 2 van Bylae No. 1, uitgesonderd daardie in paragraaf (a) [en in paragraaf (dA) beoog], is die waarde daarvan die ‘faktuurprys’, wat beteken —’’; en 50 (c) deur in subartikel (1) paragraaf (dA) te skrap. This gazette is also available free online at www.gpwonline.co.za - 12 Verify source ↗
No. 51827
AI-assisted research summary: This section is an amendment heading for section 14 of Act 89 of 1991.
12 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 12 Amendment of section 14 of Act 89 of 1991, as amended by section 171 of Act 45 of 2003, section 101 of Act 32 of 2004, section 28 of Act 8 of 2010, section 136 of Act 24 of 2011, section 271 of Act 28 of 2011, read with paragraph 113 of Schedule 1, and section 19 of Act 24 of 2020 - 9 Verify source ↗
Section 14 of the Value-Added Tax Act, 1991, is hereby amended by the
AI-assisted research summary: Section 14 is amended so that, where tax is payable on imported services, the recipient must act within 60 days of the date referred to in subsection (2).
9. Section 14 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (1) for the words that precede paragraph (a) of the following words: 5 ‘‘Where tax is payable in terms of section 7(1)(c) in respect of the supply of imported services the recipient shall within [30] 60 days of the date referred to in subsection (2)—’’. 10 Amendment of section 16 of Act 89 of 1991, as amended by section 30 of Act 136 of 1991, section 21 of Act 136 of 1992, section 30 of Act 97 of 1993, section 16 of Act 20 of 1994, section 23 of Act 37 of 1996, section 32 of Act 27 of 1997, section 91 of Act 30 of 1998, section 87 of Act 53 of 1999, section 71 of Act 19 of 2001, section 156 of Act 60 of 2001, section 172 of Act 45 of 2003, section 67 of Act 16 of 2004, section 107 of Act 31 of 2005, section 47 of Act 9 of 2006, section 83 of Act 20 of 2006, section 83 of Act 8 of 2007, section 106 of Act 35 of 2007, section 30 of Act 36 of 2007, section 111 of Act 60 of 2008, section 29 of Act 8 of 2010, section 137 of Act 24 of 2011, section 271 of Act 28 of 2011, read with paragraph 115 of Schedule 1, section 148 of Act 22 of 2012, section 173 of Act 31 of 2013, sections 25 and 26 of Act 44 of 2014, section 98 of Act 43 of 2014, section 25 of Act 23 of 2015, section 26 of Act 16 of 2016, section 83 of Act 17 of 2017, section 53 of Act 20 of 2021 and section 29 of Act 20 of 2022 15 20 - 10 Verify source ↗
Section 16 of the Value-Added Tax Act, 1991, is hereby amended—
AI-assisted research summary: A vendor claiming a deduction must have documentary proof prescribed by the Commissioner when the return is filed.
10. Section 16 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution in subsection (2) for paragraph (f) of the following 25 paragraph: ‘‘(f) the vendor, in the case where an amount is deducted from the sum of the amounts of output tax which are attributable to that period in terms of subsection (3)(c), (d), (dA), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n) [or], (o) or (p), is in possession of documentary proof, as is prescribed by the Commissioner, substantiating the vendor’s entitlement to the deduction at the time a return in respect of the deduction is furnished; or’’; (b) by the substitution in subsection (3) for the words that precede paragraph (a) of the following words: ‘‘Subject to the provisions of subsection (2) of this section and the provisions of sections 14, 15 and 17, the amount of tax payable in respect of a tax period shall be calculated by deducting from the sum of the amounts of output tax of the vendor which are attributable to that period, as determined under subsection (4), and the amounts (if any) received by the vendor during that period by way of refunds of tax charged under section 7(1)(b) and (c) and 7(3)(a), the following amounts, namely—’’; (c) by the substitution in subsection (3) for the colon at the end of paragraph (o) of a semi-colon; and 30 35 40 (d) by the addition in subsection (3) after paragraph (o) of the following 45 paragraph: ‘‘(p) any amount of tax paid by a vendor in terms of this Act to the Commissioner in excess of the amount of tax that should properly have been levied under section 7(1)(c):’’. Amendment of section 23 of Act 89 of 1991, as amended by section 20 of Act 20 of 1994, section 37 of Act 27 of 1997, section 178 of Act 45 of 2003, section 92 of Act 53 of 1999, section 9 of Act 10 of 2005, section 36 of Act 32 of 2005, section 14 of Act 10 of 2006, section 24 of Act 4 of 2008, section 113 of Act 60 of 2008, section 93 of Act 17 of 2009, section 37 of Act 18 of 2009, section 124 of Act 7 of 2010, section 141 of Act 24 of 2011, section 271 of Act 28 of 2011, read with paragraph 117 of Schedule 1 50 55 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 13 13 Wysiging van artikel 14 van Wet 89 van 1991, soos gewysig deur artikel 171 van Wet 45 van 2003, artikel 101 van Wet 32 van 2004, artikel 28 van Wet 8 van 2010, artikel 136 van Wet 24 of 2011, artikel 271 van Wet 28 van 2011, gelees met paragraaf 113 van Bylae 1 by Wet, en artikel 19 van Wet 24 van 2020 - 9 Verify source ↗
Artikel 14 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby
AI-assisted research summary: This provision amends a VAT rule so that, for tax payable on imported services, the recipient must act within 60 days after the date mentioned in subsection (2).
9. Artikel 14 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig deur in subartikel (1) die woorde wat paragraaf (a) voorafgaan, deur die volgende woorde te vervang: 5 ‘‘Waar belasting ingevolge artikel 7(1)(c) betaalbaar is ten opsigte van die lewering van ingevoerde dienste, moet die ontvanger binne [30] 60 dae na die datum in subartikel (2) bedoel—’’. 10 Wysiging van artikel 16 van Wet 89 van 1991, soos gewysig deur artikel 30 van Wet 136 van 1991, artikel 21 van Wet 136 van 1992, artikel 30 van Wet 97 van 1993, artikel 16 van Wet 20 van 1994, artikel 23 van Wet 37 van 1996, artikel 32 van Wet 27 van 1997, artikel 91 van Wet 30 van 1998, artikel 87 van Wet 53 van 1999, artikel 71 van Wet 19 van 2001, artikel 156 van Wet 60 van 2001, artikel 172 van Wet 45 van 2003, artikel 67 van Wet 16 van 2004, artikel 107 van Wet 31 van 2005, artikel 47 van Wet 9 van 2006, artikel 83 van Wet 20 van 2006, artikel 83 van Wet 8 van 2007, artikel 106 van Wet 35 van 2007, artikel 30 van Wet 36 van 2007, artikel 111 van Wet 60 van 2008, artikel 29 van Wet 8 van 2010, artikel 137 van Wet 24 van 2011, artikel 271 van Wet 28 van 2011, gelees met paragraaf 115 van Bylae 1 by Wet, artikel 148 van Wet 22 van 2012, artikel 173 van Wet 31 van 2013, artikels 25 en 26 van Wet 44 van 2014, artikel 98 van Wet 43 van 2014, artikel 25 van Wet 23 van 2015, artikel 26 van Wet 16 van 2016, artikel 83 van Wet 17 van 2017, artikel 53 van Wet 20 van 2021 en artikel 29 van Wet 20 van 2022 15 20 - 10 Verify source ↗
Artikel 16 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby
AI-assisted research summary: This provision amends section 16 of the VAT Act and changes how deductions are supported and calculated.
10. Artikel 16 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby 25 gewysig— (a) deur paragraaf (f) in subartikel (2) deur die volgende paragraaf te vervang: ‘‘(f) die ondernemer, in die geval waar ’n bedrag ingevolge subartikel (3)(c), (d), (dA), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n) [of], (o) of (p) afgetrek word van die som van die bedrae van uitsetbelasting wat aan daardie tydperk toeskryfbaar is, is van die dokumentêre bewys wat deur die Kommissaris voorgeskryf word om die ondernemer se geregtigheid op ’n aftrekking te substansieer op die tydstip wat ’n opgawe ten opsigte van die aftrekking ingedien is; of’’; in besit (b) deur in subartikel (3) die woorde wat paragraaf (a) voorafgaan, deur die volgende woorde te vervang: ‘‘Behoudens die bepalings van subartikel (2) van hierdie artikel en die bepalings van artikels 14, 15 en 17, word die bedrag aan belasting wat ten opsigte van ’n belastingtydperk betaalbaar is, bereken deur van die totaal van die bedrae aan uitsetbelasting van die ondernemer wat aan daardie tydperk toeskryfbaar is, soos volgens subartikel (4) vasgestel, en die bedrae (as daar is) ontvang deur die ondernemer gedurende daardie tydperk by wyse van terugbetalings van belasting gehef ingevolge artikel 7(1)(b) en (c) en 7(3)(a), die volgende bedrae af te trek, te wete—’’; (c) deur in subartikel (3) die dubbelpunt aan die einde van paragraaf (o) met ’n kommapunt te vervang; en (d) deur in subartikel (3) die volgende paragraaf na paragraaf (o) by te voeg: ‘‘(p) enige bedrag belasting deur ’n ondernemer ingevolge hierdie Wet aan die Kommissaris betaal, wat die bedrag belasting oorskry wat werklik ingevolge artikel 7(1)(c) gehef moes word:’’. Wysiging van artikel 23 van Wet 89 van 1991, soos gewysig deur artikel 20 van Wet 20 van 1994, artikel 37 van Wet 27 van 1997, artikel 178 van Wet 45 van 2003, artikel 92 van Wet 53 van 1999, artikel 9 van Wet 10 van 2005, artikel 36 van Wet 32 van 2005, artikel 14 van Wet 10 van 2006, artikel 24 van Wet 4 van 2008, artikel 113 van Wet 60 van 2008, artikel 93 van Wet 17 van 2009, artikel 37 van Wet 18 van 2009, artikel 124 van Wet 7 van 2010, artikel 141 van Wet 24 van 2011, artikel 271 van Wet 28 van 2011, gelees met paragraaf 117 van Bylae 1 by Wet, artikel 178 van 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 14 Verify source ↗
No. 51827
AI-assisted research summary: This section lists several cited sections from other Acts.
14 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 14 section 178 of Act 31 of 2013, section 11 of Act 21 of 2018, section 24 of Act 16 of 2022 and section 32 of Act 20 of 2022 - 11 Verify source ↗
Section 23 of the Value-Added Tax Act, 1991, is hereby amended—
AI-assisted research summary: Non-resident persons who become liable to register must appoint a representative vendor, give the Commissioner the vendor’s details, and open a qualifying bank account and give its details unless a stated proviso applies.
11. Section 23 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution for subsection (2) of the following subsection: ‘‘(2) Every person who is not a resident of the Republic, and who in terms of subsection (1), (1A) or section 50A, becomes liable to be registered in accordance with Chapter 3 of the Tax Administration Act, shall be deemed not to have applied for registration, in addition to section 22(4) of the Tax Administration Act, until such person has— (a) appointed a representative vendor as contemplated in section 46 [in the Republic] and furnished the Commissioner with the particulars of such representative vendor; (b) opened a banking account with any bank, mutual bank or other similar institution, registered in terms of the Banks Act, 1990 (Act No. 94 of 1990), for the purposes of his or her enterprise carried on in the Republic and furnished the Commissioner with the particu- lars of such banking account: Provided that, if the person is resident in a country that the Republic has an agreement in force with under section 108(2) of the Income Tax Act or section 75(2), paragraph (b) shall not apply— in the case of a company that— (aa) is an ‘external company’ as defined in section 1 of the (i) Companies Act, 2008 (Act No. 71 of 2008); and (bb) does not have a fixed or permanent place in the Republic relating to such enterprise contemplated in subsection (1), (1A) or section 50A; in the case of a natural person that is physically present in the Republic less than an accumulated period of six months in any period of 12 months; or in the case of any person that is an enterprise solely as a result of paragraph (b)(vi) of the definition of ‘enterprise’ in section 1.’’; and (ii) (iii) (b) by the insertion after subsection (2A) of the following subsection: ‘‘(2B) Every person who is not a resident of the Republic and who no longer complies with the requirements of the proviso to subsection (2), is required to comply with the requirements under subsection (2)(b) and section 46(1).’’. Amendment of section 44 of Act 89 of 1991, as amended by section 37 of Act 97 of 1993, section 27 of Act 37 of 1996, section 42 of Act 27 of 1997, section 100 of Act 30 of 1998, section 98 of Act 53 of 1999, section 168 of Act 60 of 2001, section 88 of Act 20 of 2006, section 36 of Act 36 of 2007, section 43 of Act 61 of 2008, section 271 of Act 28 of 2011, read with paragraphs 133 and 180 of Schedule 1 to Act, section 180 of Act 31 of 2013, section 31 of Act 44 of 2014, section 28 of Act 16 of 2016 and section 12 of Act 22 of 2018 - 12 Verify source ↗
Section 44 of the Value-Added Tax Act, 1991, is hereby amended—
AI-assisted research summary: This section amends VAT law so a vendor must give the Commissioner written banking account details to receive refunds or other amounts due.
12. Section 44 of the Value-Added Tax Act, 1991, is hereby amended— (a) by the substitution in subsection (3)(d) for the words that precede subpara- graph (i) of the following words: ‘‘the vendor has furnished the Commissioner in writing with particulars of the enterprise’s banking account or account with a similar institution in the Republic to enable the Commissioner to transfer a refund or other amount due to the vendor to such account: Provided that where the vendor which is—’’; and 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 15 15 Wet 31 van 2013, artikel 11 van Wet 21 van 2018, artikel 24 van Wet 16 van 2022 en artikel 32 van Wet 20 van 2022 - 11 Verify source ↗
Artikel 23 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby
AI-assisted research summary: Non-residents who become liable to register must appoint a representative entrepreneur, give the Commissioner the details, and open a bank account and provide its details, subject to listed exceptions.
11. Artikel 23 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Elke persoon wat nie ’n inwoner van die Republiek is nie, en wat ingevolge subartikel (1), (1A) of artikel 50A aanspreeklik word om geregistreer te wees, word geag nie ooreenkomstig met Hoofstuk 3 van die Wet op Belastingadministrasie om registrasie aansoek te gedoen het nie, bykomend tot artikel 22(4) van die Wet op Belastingadministrasie totdat hy— (a) ’n verteenwoordigende ondernemer soos beoog in artikel 46 [in die Republiek] aangestel het en die Kommissaris van die besonderhede van bedoelde verteenwoordigende ondernemer voorsien het; ’n bankrekening by ’n bank, onderlinge bank of ander soortgelyke instelling, geregistreer ingevolge die Bankwet, 1990 (Wet No. 94 van 1990), geopen het vir die doeleindes van die onderneming deur hom in die Republiek bedryf en die besonderhede van bedoelde bankrekening aan die Kommissaris voorsien het: (b) Met dien verstande dat, indien die persoon woonagtig is in ’n land waarmee die Republiek ’n ooreenkoms kragtens artikel 108(2) van die Inkomstebelastingwet in werking het of artikel 75(2), paragraaf (b) nie van toepassing sal wees nie— (i) (ii) (iii) in die geval van ’n maatskappy wat— (aa) ’n ‘buitelandse maatskappy’ is, soos in artikel 1 van die Maatskappywet, 2008 (Wet No. 71 van 2008), omskryf; en (bb) nie ’n vaste of permanente plek in die Republiek het wat met sodanige onderneming beoog in subartikel (1), (1A) of artikel 50A, verband hou nie; in die geval van ’n natuurlike persoon wat fisies in die Republiek teenwoordig is vir minder as ’n opgehoopte tydperk van ses maande in enige tydperk van 12 maande; of in die geval van enige persoon wat ’n onderneming is uitsluitlik as gevolg van paragraaf (b)(vi) van die omskrywing van ‘onderneming’ in artikel 1.’’; en (b) deur die volgende subartikel na subartikel (2A) in te voeg: ‘‘(2B) Elke persoon wat nie ’n inwoner van die Republiek is nie en wat nie langer aan die vereistes van die voorbehoudsbepaling tot subartikel (2) voldoen nie, word vereis om die vereistes kragtens subartikel (2)(b) en artikel 46(1), na te kom.’’. Wysiging van artikel 44 van Wet 89 van 1991, soos gewysig deur artikel 37 van Wet 97 van 1993, artikel 27 van Wet 37 van 1996, artikel 42 van Wet 27 van 1997, artikel 100 van Wet 30 van 1998, artikel 98 van Wet 53 van 1999, artikel 168 van Wet 60 van 2001, artikel 88 van Wet 20 van 2006, artikel 36 van Wet 36 van 2007, artikel 43 van Wet 61 van 2008, artikel 271 van Wet 28 van 2011, gelees met paragrawe 133 en 180 van Bylae 1 by Wet, artikel 180 van Wet 31 van 2013, artikel 31 van Wet 44 van 2014, artikel 28 van Wet 16 van 2016 en artikel 12 van Wet 22 van 2018 5 10 15 20 25 30 35 40 45 - 12 Verify source ↗
Artikel 44 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby
AI-assisted research summary: This provision amends Article 44 of the Value-Added Tax Act, 1991.
12. Artikel 44 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur in subartikel (3)(d) die woorde wat item (i) voorafgaan, deur die 50 volgende woorde te vervang: ‘‘die ondernemer die Kommissaris op skrif voorsien het van besonderhede van die onderneming se bankrekening of rekening by ’n soortgelyke instelling in die Republiek, ten einde die Kommissaris in staat te stel om ’n terugbetaling of ander bedrag verskuldig aan die ondernemer na sodanige rekening oor te plaas: Met dien verstande dat waar [’n] die ondernemer wat—’’; en 55 This gazette is also available free online at www.gpwonline.co.za - 16 Verify source ↗
No. 51827
AI-assisted research summary: If a non-vendor overpaid tax to the Commissioner, the Commissioner must refund the excess on application, but only if the refund claim is received within five years of the payment date.
16 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 16 (b) by the addition after subsection (11) of the following subsection: ‘‘(12) Subject to the provisions of subsection (3), where any person who is not a vendor, paid an amount of tax in terms of this Act to the Commissioner that was in excess of the amount of tax that should properly have been levied under section 7(1)(b) or (c), the Commissioner shall, on application by the person concerned, refund the amount in excess of the amount of tax that should properly have been charged under section 7(1)(b) or (c): Provided that a refund of the amount paid in excess, may only be made by the Commissioner where the claim for the refund of such excess payment is received by the Commissioner within five years after the date on which the excess payment was made.’’. Amendment of section 46 of Act 89 of 1991, as amended by section 185 and 186 of Act 45 of 2003, section 41 of Act 32 of 2005, section 15 of Act 10 of 2006, section 271 to Act 28 of 2011, read with paragraph 136 of Schedule 1 and section 33 of Act 44 of 2014 - 13 Verify source ↗
Section 46 of the Value Added Tax Act, 1991, is hereby amended—
AI-assisted research summary: Section 46 is amended to add a rule identifying the natural person responsible for certain duties under the Act.
13. Section 46 of the Value Added Tax Act, 1991, is hereby amended— (a) by the renumbering of the current section as subsection (1); and (b) by the addition of the following subsection: ‘‘(2) Notwithstanding section 46(1), the natural person, who is responsible for the duties imposed under this Act on the person contemplated in the proviso to section 23(2), shall be any person responsible for accounting for the receipt and payment of monies or funds in respect of any enterprise of such person in the Republic.’’. 5 10 15 20 Amendment of section 1 of Act 28 of 2011, as amended by section 36 of Act 21 of 2012, section 30 of Act 39 of 2013, section 37 of Act 44 of 2014, section 33 of Act 23 of 2015 and section 47 of Act 16 of 2016 25 - 14 Verify source ↗
Section 1 of the Tax Administration Act, 2011, is hereby amended by the insertion
AI-assisted research summary: The provision adds a definition of “legal practitioner” and lets senior SARS officials appear in certain courts for SARS or the Commissioner, subject to stated conditions. It also requires the Commissioner to refund excess tax on application if the claim is made within five years.
14. Section 1 of the Tax Administration Act, 2011, is hereby amended by the insertion after the definition of ‘‘judge’’ of the following definition: ‘‘‘legal practitioner’ means a legal practitioner as defined in section 1 of the Legal Practice Act, 2014 (Act No. 28 of 2014);’’. 30 Amendment of section 12 of Act 28 of 2011, as amended by section 28 of Act 33 of 2019 and section 24 of Act 24 of 2020 15. (1) Section 12 of the Tax Administration Act, 2011, is hereby amended (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) Despite any law to the contrary, a senior SARS official may, on behalf of SARS or the Commissioner in proceedings referred to in a tax Act, appear ex parte in a judge’s chambers, in the tax court, or [in] a High Court or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996.’’; (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) A senior SARS official may only appear in the tax court, [or] a High Court [only] or any other court recognised in terms of section 166 of the Constitution of the Republic of South Africa, 1996, if the person is a legal practitioner [duly admitted and enrolled under the Legal Practice Act, 2014 (Act No. 28 of 2014)].’’; and (c) by the addition of the following subsections: ‘‘(3) Where a senior SARS official appeared on behalf of SARS or the Commissioner in any proceedings in a court as provided under subsection (2), fees and costs may be taxed and recovered in the same manner as if such functions had been performed by a legal practitioner in private practice. 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 17 17 (b) deur die volgende subartikel na subartikel (11) by te voeg: ‘‘(12) Onderhewig aan die bepalings van subartikel (3), waar enige persoon wat nie ’n ondernemer is nie, ’n bedrag belasting ingevolge hierdie Wet aan die Kommissaris betaal het, wat die bedrag belasting oorskry wat werklik ingevolge artikel 7(1)(b) of (c) gehef moes word, moet die Kommissaris by aansoek van die betrokke persoon, die bedrag wat die bedrag belasting oorskry wat werklik ingevolge artikel 7(1)(b) of (c) gehef moes word, ’n terugbetaling van die bedrag slegs deur die Kommissaris gemaak kan word waar die eis vir die terugbetaling van sodanige bedrag binne vyf jaar nadat die bedrag aldus betaal is, deur die Kommissaris ontvang is.’’. terugbetaal: Met dien verstande dat Wysiging van artikel 46 van Wet 89 van 1991, soos gewysig deur artikel 185 en 186 van Wet 45 van 2003, artikel 41 van Wet 32 van 2005, artikel 15 van Wet 10 van 2006, artikel 271 van Wet 28 van 2011, gelees met paragraaf 136 van Bylae 1 by Wet en artikel 33 van Wet 44 van 2014 - 13 Verify source ↗
Artikel 46 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby
AI-assisted research summary: This provision amends article 46 of the VAT Act by adding a new subsection covering certain natural persons responsible for obligations or record-keeping.
13. Artikel 46 van die Wet op Belasting op Toegevoegde Waarde, 1991, word hierby gewysig— (a) deur die huidige artikel as subartikel (1) te hernommer; en (b) deur die byvoeging van die volgende subartikel: 5 10 15 ‘‘(2) Nieteenstaande artikel 46(1), is die natuurlike persoon wat verantwoordelik is vir die verpligtinge ingevolge hierdie Wet op die persoon beoog in die voorbehoudsbepaling tot artikel 23(2) opgelê, enige persoon wat verantwoordelik is vir die terboekstelling van die ontvangs en betaling van gelde of fondse ten opsigte van enige onderneming van sodanige persoon in die Republiek.’’. 20 25 Wysiging van artikel 1 van Wet 28 van 2011, soos gewysig deur artikel 36 van Wet 21 van 2012, artikel 30 van Wet 39 van 2013, artikel 37 van Wet 44 van 2014, artikel 33 van Wet 23 van 2015 en artikel 47 van Wet 16 van 2016 - 14 Verify source ↗
Artikel 1 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur
AI-assisted research summary: This section amends the Tax Administration Act by adding a definition and changing when a senior SARS official may appear in court.
14. Artikel 1 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur die volgende omskrywing na die omskrywing van ‘‘rapporteerbare reëling’’ in te voeg: ‘‘ ‘regspraktisyn’ beteken ’n regspraktisyn soos in artikel 1 van die Wet op Regspraktyk, 2014 (Wet No. 28 van 2014), omskryf;’’. 30 Wysiging van artikel 12 van Wet 28 van 2011, soos gewysig deur artikel 28 van Wet 33 van 2019 en artikel 24 van Wet 24 van 2020 15. (1) Artikel 12 van die Wet op Belastingadministrasie, 2011, word hierby 35 gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Ondanks enige andersluidende bepaling in enige ander wet, kan ’n senior SAID-amptenaar namens SAID of die Kommissaris in gedinge in ’n Belastingwet bedoel, ex parte in ’n regter se kamers verskyn, in die belastinghof, of [in enige] ’n Hoë Hof of enige ander hof ingevolge artikel 166 van die Grondwet van die Republiek van Suid-Afrika, 1996, erken.’’; (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) ’n Senior SAID-amptenaar mag slegs in die belastinghof [of], ’n Hoë Hof of enige ander hof erken ingevolge artikel 166 van die Grondwet van die Republiek van Suid-Afrika, 1996, verskyn, indien die persoon ’n regspraktisyn [wat kragtens die Wet op Regspraktyk, 2014 (Wet No. 28 van 2014), as sodanig toegelaat en ingeskryf] is.’’; en (c) deur die volgende subartikels na subartikel (2) by te voeg: ‘‘(3) Waar ’n senior SAID-amptenaar namens SAID of die Kommissaris verskyn het in enige verrigtinge in ’n hof waarvoor ingevolge subartikel (2) voorsiening gemaak is, kan die fooie en kostes takseer en verhaal word op dieselfde wyse asof sodanige werksaamhede deur ’n regspraktisyn in privaat praktyk verrig is. 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za - 18 Verify source ↗
No. 51827
AI-assisted research summary: Court-awarded costs under this section must follow the relevant court’s prescribed fees. Subsection (1)(c) starts on a date the Minister sets by notice in the Government Gazette.
18 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 18 (4) Any costs awarded by a court under this section must be determined in accordance with the fees prescribed by the rules of the relevant court.’’. (2) Subsection (1)(c) comes into effect on a date to be determined by the Minister by notice in the Government Gazette. Amendment of section 42A of Act 28 of 2011, as inserted by section 41 of Act 23 of 2015, and amended by section section 29 of Act 33 of 2019 - 16 Verify source ↗
Section 42A of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: SARS must arrange for a legal practitioner from the section 111 panel to receive the material.
16. Section 42A of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution in subsection (3) for paragraph (a) of the following paragraph: ‘‘(a) SARS must make arrangements with a legal practitioner from the panel appointed under section 111 to take receipt of the material;’’; and (b) by the substitution in subsection (4) for the words that precede paragraph (a) of the following words: ‘‘The [appointed] practitioner—’’. Amendment of section 47 of Act 28 of 2011, as amended by section 43 of Act 23 of 2015 5 10 15 - 17 Verify source ↗
Section 47 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: This section amends section 47 of the Tax Administration Act, 2011, mainly by changing wording in subsection (1) and adding a new subparagraph about expediting certain tax-debt applications.
17. Section 47 of the Tax Administration Act, 2011, is hereby amended— (a) by the deletion in subsection (1) after paragraph (a)(i) of the word ‘‘or’’; (b) by the substitution in subsection (1) after paragraph (a)(ii) for the word ‘‘and’’ 20 of the word ‘‘or’’; and (c) by the addition in subsection (1)(a) after subparagraph (ii) of the following subparagraph: ‘‘(iii) to expedite an application for an instalment payment agreement, 25 write-off or compromise of a tax debt; and’’. Amendment of section 51 of Act 28 of 2011, as amended by section 45 of Act 23 of 2015 - 18 Verify source ↗
Section 51 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: A presiding officer must be a legal practitioner appointed to the panel described in section 111.
18. Section 51 of the Tax Administration Act, 2011, is hereby amended by the substitution for subsection (3) of the following subsection: ‘‘(3) A presiding officer must be a [person] legal practitioner appointed to the panel described in section 111.’’. Amendment of section 67 of Act 28 of 2011 - 19 Verify source ↗
Section 67 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: A person who receives information under sections 68 to 71 must keep it secret and may disclose it only when needed to carry out those sections’ functions, unless the information was received under section 46 of PAIA.
19. Section 67 of the Tax Administration Act, 2011, is hereby amended by the substitution for subsection (4) of the following subsection: ‘‘(4) A person who receives information under section 68, 69, 70 or 71, must preserve the secrecy of the information and may only disclose the information to another person if the disclosure is necessary to perform the functions specified in those sections, unless the information has been received in terms of section 46 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000).’’. Amendment of section 69 of Act 28 of 2011, as amended by section 41 of Act 39 of 2013, section 48 of Act 44 of 2014, section 47 of Act 23 of 2015, section 53 of Act 16 of 2016 and section 26 of Act 18 of 2023 30 35 40 - 20 Verify source ↗
Section 69 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: This section amends section 69 of the Tax Administration Act and says court-awarded costs under this article must be calculated using the relevant court’s fee rules.
20. Section 69 of the Tax Administration Act, 2011, is hereby amended by the insertion in subsection (2) after paragraph (b) of the following paragraph: 45 ‘‘(bA) where access has been granted for the disclosure of the information in terms of section 46 of the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000);’’. This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 19 19 (4) Enige kostes deur ’n hof ingevolge hierdie artikel toegeken, moet ingevolge die fooie soos voorgeskryf deur die reëls van die tersaaklike hof, bepaal word.’’. (2) Subartikel (1)(c) tree in werking op ’n datum soos deur die Minister by kennisgewing in die Staatskoerant bepaal. Wysiging van artikel 42A van Wet 28 van 2011, soos ingevoeg deur artikel 41 van Wet 23 van 2015, en gewysig deur artikel 29 van Wet 33 van 2019 - 16 Verify source ↗
Artikel 42A van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: This amendment changes Article 42A so that SARS must arrange with a legal practitioner from the panel appointed under section 111 to receive the material.
16. Artikel 42A van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur paragraaf (a) in subartikel (3) deur die volgende paragraaf te vervang: ‘‘(a) moet SAID reëlings tref met ’n [praktisyn] regspraktisyn van die paneel wat kragtens artikel 111 aangestel is om die materiaal in ontvangs te neem;’’; en (b) deur die woorde wat paragraaf (a) in subartikel (4) voorafgaan deur die volgende woorde te vervang: ‘‘Die [aangestelde] praktisyn—’’. Wysiging van artikel 47 van Wet 28 van 2011, soos gewysig deur artikel 43 van Wet 23 van 2015 - 17 Verify source ↗
Artikel 47 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: This provision amends article 47 of the Tax Administration Act, 2011 by changing wording in subsection (1) and adding a new subparagraph about speeding up applications for an installment agreement, write-off, or waiver of tax debt.
17. Artikel 47 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur in subartikel (1) die woord ‘‘of’’ aan die einde van paragraaf (a)(i) te skrap; 5 10 15 20 (b) deur in subartikel (1) die woord ‘‘en’’ aan die einde van paragraaf (a)(ii) deur die woord ‘‘of’’ te vervang; en (c) deur in in subartikel (1)(a) die volgende subparagraaf na subparagraaf (ii) by te voeg: ‘‘(iii) om ’n aansoek om ’n afbetalingsooreenkoms, afskrywing of 25 toegewing van ’n belastingskuld, te bespoedig; en’’. Wysiging van artikel 51 van Wet 28 van 2011, soos gewysig deur artikel 45 van Wet 23 van 2015 - 18 Verify source ↗
Artikel 51 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This section amends article 51 so that the presiding officer must be a legal practitioner appointed to the panel described in article 111.
18. Artikel 51 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur subartikel (3) deur die volgende subartikel te vervang: ‘‘(3) ’n Voorsittende beampte moet ’n [persoon] regspraktisyn wees wat aangestel is op die paneel in artikel 111 beskryf.’’. Wysiging van artikel 67 van Wet 28 van 2011 - 19 Verify source ↗
Artikel 67 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: A person who receives information under articles 68, 69, 70, or 71 must keep it confidential and may disclose it only when needed to do the functions in those articles, unless the information was received under article 46 of the Promotion of Access to Information Act, 2000.
19. Artikel 67 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur subartikel (4) deur die volgende subartikel te vervang: ‘‘(4) ’n Persoon [wie] wat inligting ingevolge artikel 68, 69, 70 of 71 ontvang, moet die geheimhouding van die inligting bewaar en mag slegs die inligting aan ’n ander persoon openbaar maak indien die openbaarmaking nodig is om die werksaamhede uiteengesit tensy die inligting ingevolge artikel 46 van die Wet op Bevordering van Toegang tot Inligting, 2000 (Wet No. 2 van 2000), ontvang is.’’. in daardie artikels, te verrig, 30 35 40 Wysiging van artikel 69 van Wet 28 van 2011, soos gewysig deur artikel 41 van Wet 39 van 2013, artikel 48 van Wet 44 van 2014, artikel 47 van Wet 23 van 2015, artikel 53 van Wet 16 van 2016 en artikel 26 van Wet 18 van 2023 - 20 Verify source ↗
Artikel 69 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This provision amends Article 69 of the Tax Administration Act, 2011 by adding a new paragraph dealing with cases where disclosure access has been granted under the access-to-information law.
20. Artikel 69 van die Wet op Belastingadministrasie, 2011, word hierby gewysig 45 deur in subartikel (2) die volgende paragraaf na paragraaf (b) in te voeg: ‘‘(bA) waar toegang vir die openbaarmaking van die inligting ingevolge artikel 46 van die Wet op Bevordering van Toegang tot Inligting, 2000 (Wet No. 2 van 2000), toegestaan is;’’. This gazette is also available free online at www.gpwonline.co.za - 20 Verify source ↗
No. 51827
AI-assisted research summary: This section states that section 91 of Act 28 of 2011 is being amended.
20 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 20 Amendment of section 91 of Act 28 of 2011, as amended by section 58 of Act 21 of 2012, section 32 of Act 33 of 2019 and section 27 of Act 24 of 2020 - 21 Verify source ↗
Section 91 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: This section amends tax assessment and objection rules, including when SARS must or may make an original assessment and when objection periods may be extended.
21. Section 91 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) If a tax Act or the Commissioner requires a taxpayer to submit a return or the taxpayer voluntarily submits a return, which does not incorporate a determination of the amount of a tax liability, SARS must make an original assessment based on the return submitted by the taxpayer or other information available or obtained in respect of the taxpayer.’’; (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) If a tax Act or the Commissioner requires a taxpayer to submit a return or the taxpayer voluntarily submits a return, which incorporates a determination of the amount of a tax liability, the submission of the return is an original self-assessment of the tax liability.’’; and (c) by the addition after subsection (3) of the following subsection: ‘‘(4) If a taxpayer is not required to or does not submit a return, SARS may make an original assessment based on an estimate under section 95 of the Act.’’. 5 10 15 Amendment of section 104 of Act 28 of 2011, as amended by section 57 of Act 16 of 2016 20 22. (1) Section 104 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsections (4) and (5) of the following subsections: ‘‘(4) A senior SARS official may extend the period prescribed in the ‘rules’ within which objections must be made for— (a) 30 business days, if satisfied that reasonable grounds exist for the 25 delay in lodging the objection; or (b) a period exceeding 30 business days, if satisfied that exceptional circumstances exist which gave rise to the delay in lodging the objection. (5) The period for objection must not be [so] extended under subsection (4)— [(a) for a period exceeding 30 business days, unless a senior SARS official is satisfied that exceptional circumstances exist which gave rise to the delay in lodging the objection;] [(b)](a) [if] for more than three years [have lapsed] from the date of assessment or the ‘decision’; or [(c)](b) if the grounds for objection are based wholly or mainly on a change in a practice generally prevailing which applied on the date of assessment or the ‘decision’.’’; and 30 35 40 (b) by the addition of the following subsections: ‘‘(6) By mutual agreement, SARS and the taxpayer making the objection may attempt to resolve the dispute through alternative dispute resolution under the procedures specified in the ‘rules’. (7) Proceedings on the objection are suspended while the alternative 45 dispute resolution procedure is ongoing.’’. (2) Subsection (1)(b) comes into effect on a date to be determined by the Minister by notice in the Government Gazette. This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 21 21 Wysiging van artikel 91 van Wet 28 van 2011, soos gewysig deur artikel 58 van Wet 21 van 2012, artikel 32 van Wet 33 van 2019 en artikel 27 van Wet 24 van 2020 - 21 Verify source ↗
Artikel 91 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: This provision changes tax objection rules, lets a senior SAID official extend objection deadlines in limited cases, and allows SAID and the taxpayer to use alternative dispute resolution by agreement.
21. Artikel 91 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Indien ’n Belastingwet of die Kommissaris vereis dat ’n belastingpligtige ’n opgawe moet indien, of die belastingpligtige ’n opgawe vrywilliglik indien, wat nie die vasstelling van die bedrag van ’n belastingaanspreeklikheid bevat nie, moet SAID ’n oorspronklike aanslag maak die die belastingpligtige of ander inligting beskikbaar of verkry ten opsigte van die belastingpligtige.’’; gebaseer ingedien opgawe deur op (b) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Indien ’n Belastingwet of die Kommissaris vereis dat ’n belastingpligtige ’n opgawe moet indien, of die belastingpligtige ’n opgawe vrywilliglik indien, wat ’n vasstelling van die bedrag van ’n belastingaanspreeklikheid bevat, is die indien van die opgawe ’n oorspronklike selfaanslag van die belastingaanspreeklikheid.’’; en (c) deur die volgende subartikel na subartikel (3) by te voeg: ‘‘(4) Indien ’n belastingpligtige nie vereis word om of nie ’n opgawe indien nie, kan SAID ’n oorspronklike aanslag gebaseer op ’n beraming ingevolge artikel 95 van die Wet, uitreik.’’. Wysiging van artikel 104 van Wet 28 van 2011, soos gewysig deur artikel 57 van Wet 16 van 2016 22. (1) Artikel 104 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur subartikels (4) en (5) deur die volgende subartikels te vervang: ‘‘(4) ’n Senior SAID-amptenaar kan die tydperk in die ‘reëls’ voorgeskryf waarbinne besware gemaak moet word, verleng, met— (a) 30 besigheidsdae, indien oortuig dat redelike gronde bestaan vir die (b) vertraging met die indiening van die beswaar; of indien oortuig dat ’n tydperk wat 30 besigheidsdae oorskry, buitengewone omstandighede bestaan wat aanleiding gegee het tot die vertraging met die indiening van die beswaar. (5) Die tydperk vir beswaar mag nie [aldus] ingevolge subartikel (4) verleng word [nie]— [(a) vir ’n tydperk wat 30 besigheidsdae oorskry, tensy ’n senior SAID-amptenaar oortuig is dat buitengewone omstandighede bestaan wat aanleiding gegee het tot die vetraging met die indiening van die beswaar;] 5 10 15 20 25 30 35 [(b)](a) [indien] vir meer as drie jaar [verloop het] vanaf die datum van 40 aanslag of die ‘beslissing’ nie; of [(c)](b) indien die gronde van beswaar in geheel of hoofsaaklik gebaseer is op ’n verandering in ’n algemeen heersende praktyk wat van toepassing was op die datum van aanslag of die ‘beslissing’.’’; en (b) deur die volgende artikels by te voeg: ‘‘(6) Deur onderlinge ooreenkoms, kan SAID en die belastingpligtige wat die beswaar aanteken, poog om die geskil te besleg deur middel van alternatiewe geskilbeslegting kragtens prosedures in die ‘reëls’ uiteen- gesit. (7) Verrigtinge ten aansien van die beswaar word opgeskort terwyl die alternatiewe geskilbeslegtingsprosedure aan die gang is.’’. (2) Subartikel (1)(b) tree in werking op ’n datum deur die Minister by kennisgewing in die Staatskoerant bepaal. 45 50 This gazette is also available free online at www.gpwonline.co.za - 22 Verify source ↗
No. 51827
AI-assisted research summary: The tax court may extend the time for lodging an appeal by up to 120 business days if doing so is in the interests of justice.
22 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 22 Amendment of section 107 of Act 28 of 2011, as amended by section 60 of Act 21 of 2012 23. (1) Section 107 of the Tax Administration Act, 2011, is hereby amended by the insertion after subsection (2) of the following subsection: ‘‘(2A) After the expiry of the period within which an appeal must be lodged or the extended period pursuant to an application in terms of subsection (2), the tax court may extend the period within which an appeal may be lodged for up to 120 business days, if the extension is in the interests of justice.’’. (2) Subsection (1) comes into effect on a date to be determined by the Minister by notice in the Government Gazette. Amendment of section 109 of Act 28 of 2011 - 24 Verify source ↗
Section 109 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: This amendment says certain tax appeals must first go to a tax board unless the parties agree to have the tax court hear the matter.
24. Section 109 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) An appeal against an assessment or ‘decision’ must in the first instance be heard by a tax board, if[— (a)] the tax in dispute does not exceed the amount the Minister determines by public notice, [; and (b)] unless a senior SARS official and the ‘appellant’ [so] agree that the matter be heard by the tax court.’’; and (b) by the substitution for subsection (4) of the following subsection: ‘‘(4) In making a decision under subsection (1)[(b)], a senior SARS official must consider whether the grounds of the dispute or legal principles related to the appeal should rather be heard by the tax court.’’. 5 10 15 20 Amendment of section 110 of Act 28 of 2011, as amended by section 49 of Act 39 of 2013, section 24 of Act 13 of 2017 and section 34 of Act 33 of 2019 25 - 25 Verify source ↗
Section 110 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: This section changes who may make up a tax board and requires the chairperson to be a legal practitioner selected from the section 111 panel.
25. Section 110 of the Tax Administration Act, 2011, is hereby amended by the substitution for subsection (1) of the following subsection: ‘‘(1) A tax board consists of— (a) (b) the chairperson, who must be [a legal practitioner] selected from the panel appointed under section 111; and if the chairperson, after considering any legal representations by a senior SARS official or the taxpayer, considers it necessary— (i) an accountant who is a member of the panel referred to in section 120; (ii) a representative of the commercial community who is a member of the (iii) panel referred to in section 120; or a legal practitioner who is a member of the panel referred to in section 111.’’. 30 35 Amendment of section 111 of Act 28 of 2011, as amended by section 35 of Act 33 of 2019 - 26 Verify source ↗
Section 111 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: The Minister must appoint legal practitioners or registered tax practitioners to a panel by public notice, after consulting the specified judicial or controlling-body officials.
26. Section 111 of the Tax Administration Act, 2011, is hereby amended by the 40 substitution for subsection (1) of the following subsection: ‘‘(1) The Minister must, in consultation with the Judge-President of the Division of the High Court with jurisdiction in the area where the tax board is to sit, or the chief executive officer of the relevant recognised controlling bodies under section 240A of the Act, by public notice appoint legal practitioners or registered tax practitioners to a panel from which a chairperson of the tax board must be nominated from time to time.’’. 45 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 23 23 Wysiging van artikel 107 van Wet 28 van 2011, soos gewysig deur artikel 60 van Wet 21 van 2012 23. (1) Artikel 107 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur die volgende subartikel na subartikel (2) by te voeg: ‘‘(2A) Na afloop van die tydperk waarbinne ’n appèl aangeteken moet word of die verlengde tydperk na afloop van ’n aansoek ingevolge subartikel (2), kan die belastinghof die tydperk waarbinne ’n appèl aangeteken moet word tot en met 120 besigheidsdae verleng, indien die verlenging in die belang van geregtigheid is.’’. (2) Subartikel (1) tree in werking op ’n datum deur die Minister by kennisgewing in die Staatskoerant bepaal. 5 10 Wysiging van artikel 109 van Wet 28 van 2011 - 24 Verify source ↗
Artikel 109 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: This section amends appeal rules for tax disputes and requires a senior SAID official to consider whether some appeals should instead be heard by the tax court.
24. Artikel 109 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) ’n Appèl teen ’n aanslag of ‘beslissing’ moet in die eerste instansie verhoor word deur ’n belastingraad indien[— (a)] die belasting wat betwis word nie die bedrag bepaal deur die 15 Minister deur openbare kennisgewing oorskry nie,[; en (b)] tensy ’n senior SAID-amptenaar en die ‘appellant’ [so] ooreenkom dat die aangeleentheid deur die belastinghof verhoor word.’’; en (b) deur subartikel (4) deur die volgende subartikel te vervang: 20 ‘‘(4) By die neem van ’n besluit kragtens subartikel (1)[(b)], moet ’n senior SAID-amptenaar oorweeg of die gronde van die geskil of regsbeginsels wat met die appèl verband hou eerder deur die belastinghof verhoor moet word.’’. Wysiging van artikel 110 van Wet 28 van 2011, soos gewysig deur artikel 49 van Wet 39 van 2013, artikel 24 van Wet 13 van 2017 en artikel 34 van Wet 33 van 2019 25 - 25 Verify source ↗
Artikel 110 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: This amendment changes how the Tax Board is made up, including how the chair is chosen.
25. Artikel 110 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) ’n Belastingraad bestaan uit— (a) die voorsitter, wat [’n regspraktisyn moet wees] verkies moet word uit die 30 (b) paneel aangestel kragtens artikel 111; en indien die voorsitter, na oorweging van enige voorleggings deur ’n senior SAID-amptenaar of die belastingpligtige, dit nodig ag— (i) (ii) ’n rekenmeester wat ’n lid is van die paneel bedoel in artikel 120; en ’n verteenwoordiger van die handelsgemeenskap wat ’n lid is van die paneel bedoel in artikel 120; of ’n regspraktisyn wat ’n lid is van die paneel in artikel 111 bedoel.’’. (iii) 35 Wysiging van artikel 111 van Wet 28 van 2011, soos gewysig deur artikel 35 van Wet 33 van 2019 - 26 Verify source ↗
Artikel 111 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: The Minister must, after consulting the listed judicial or regulatory official, appoint legal practitioners or registered tax practitioners to a panel by public notice.
26. Artikel 111 van die Wet op Belastingadministrasie, 2011, word hierby gewysig 40 deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die Minister moet, in oorleg met die Regter-president van die Afdeling van die Hoë Hof met regsbevoegdheid binne die gebied waar die belastingraad moet sit, of die hoof- uitvoerende beampte van die tersaaklike erkende beheerliggaam kragtens artikel 240A van die Wet, by openbare kennisgewing regspraktisyns of geregistreerde belastingpraktisyns op ’n paneel aanstel, waaruit ’n voorsitter van die belastingraad van tyd tot tyd benoem moet word.’’. 45 This gazette is also available free online at www.gpwonline.co.za - 24 Verify source ↗
No. 51827
AI-assisted research summary: An appellant or the appellant’s representative may appear at an appeal hearing, and if the representative is not a legal practitioner the tax court president must be satisfied they are fit and proper. The tax court must determine awarded costs according to the prescribed fee rules or High Court rules.
24 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 24 Amendment of section 125 of Act 28 of 2011, as amended by section 26 of Act 13 of 2017 27. (1) Section 125 of the Tax Administration Act, 2011, is hereby amended by the addition of the following subsection: ‘‘(2) The ‘appellant’ or the representative of the ‘appellant’ may appear at the hearing of an appeal in support of the appeal: Provided that if the representative of the ‘appellant’ is a person who is not a legal practitioner, the president of the tax court is satisfied that the person is a fit and proper person to appear on the ‘appellant’s’ behalf.’’. 5 (2) Subsection (1) comes into effect on a date to be determined by the Minister by 10 notice in the Government Gazette. Amendment of section 130 of Act 28 of 2011, as amended by section 61 of Act 21 of 2012 and section 53 of Act 39 of 2013 28. (1) Section 130 of the Tax Administration Act, 2011, is hereby amended by the substitution for subsection (2) of the following subsection: ‘‘(2) The costs awarded by the tax court under this section must be determined in accordance with the fees prescribed by the ‘rules’ or the rules of the High Court, as the case may be.’’. (2) Subsection (1) comes into effect on a date to be determined by the Minister by notice in the Government Gazette. 15 20 Amendment of section 195 of Act 28 of 2011, as amended by section 55 of Act 44 of 2014 - 29 Verify source ↗
Section 195 of the Tax Administration Act, 2011, is hereby amended by the
AI-assisted research summary: A senior SARS official may temporarily write off an amount of tax debt in specified circumstances.
29. Section 195 of the Tax Administration Act, 2011, is hereby amended by the substitution for subsection (1) of the following subsection: ‘‘(1) A senior SARS official may decide to temporarily ‘write off’ an amount of 25 tax debt[— (a)] if satisfied that the tax debt is uneconomical to pursue as described in section (b) 196 at that time[; or for the duration of the period that the ‘debtor’ is subject to business rescue proceedings under Chapter 6 of the ‘Companies Act’, as referred to in section 132 of that Act].’’. Amendment of section 236 of Act 28 of 2011, as amended by section 69 of Act 23 of 2015 - 30 Verify source ↗
The Tax Administration Act, 2011, is hereby amended by the substitution for
AI-assisted research summary: This provision amends the Tax Administration Act, 2011 by replacing section 236 with a new section headed “Criminal offences relating to secrecy provisions.”
30. The Tax Administration Act, 2011, is hereby amended by the substitution for section 236 of the following section: ‘‘Criminal offences relating to secrecy provisions - 236 Verify source ↗
A person who contravenes the provisions of section 67(2), (3) or
AI-assisted research summary: A person who contravenes the listed section provisions commits an offence and may be fined or imprisoned for up to two years if convicted.
236. A person who contravenes the provisions of section 67(2), (3) or (4), 68(2), 69(1) or [(6)] (7) or 70(5) is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding two years.’’. Amendment of section 246 of Act 28 of 2011, as amended by section 86 of Act 21 of 2012, section 84 of Act 39 of 2013, section 45 of Act 33 of 2019 and section 30 of Act 18 of 2023 - 31 Verify source ↗
Section 246 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: This section amends the Tax Administration Act and says the individual representative must be a senior company official, or if none lives in the Republic, another suitable person approved by SARS.
31. Section 246 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsection (2) of the following subsection: ‘‘(2) The individual representative under subsection (1) must be— (a) [approved by SARS and— (i) must be] a person who is a senior official of the company[;] [(ii)] or, if no senior official resides in the Republic, [may be] another suitable person approved by SARS; 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 25 25 Wysiging van artikel 125 van Wet 28 van 2011, soos gewysig deur artikel 26 van Wet 13 van 2017 27. (1) Artikel 125 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur die volgende artikel na subartikel (1) by te voeg: ter ‘‘(2) Die ‘appellant’ of die ‘appellant’ se verteenwoordiger kan, ondersteuning van die appèl, tydens die verhoor van die appèl verskyn: Met dien verstande dat indien die ‘appellant’ se verteenwoordiger ’n persoon is wat nie ’n regspraktisyn is nie, die president van die belastinghof oortuig is dat die persoon ’n geskikte en gepaste persoon is om namens die ‘appellant’ te verskyn.’’. 5 (2) Subartikel (1) tree in werking op ’n datum soos deur die Minister by kennisgewing 10 in die Staatskoerant bepaal. Wysiging van artikel 130 van Wet 28 van 2011, soos gewysig deur artikel 61 van Wet 21 van 2012 en artikel 53 van Wet 39 van 2013 28. (1) Artikel 130 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Die kostes deur die belastinghof ingevolge hierdie artikel toegeken, moet bepaal word ooreenkomstig die fooie deur die ‘reëls’ of die reëls van die Hoë Hof, na gelang van die geval, voorgeskryf.’’. (2) Subartikel (1) tree in werking op ’n datum deur die Minister by kennisgewing in die Staatskoerant bepaal. 15 20 Wysiging van artikel 195 van Wet 28 van 2011, soos gewysig deur artikel 55 van Wet 44 van 2014 - 29 Verify source ↗
Artikel 195 van die Wet op Belastingadministrasie, 2011, word hierby gewysig
AI-assisted research summary: A senior SAID official may temporarily write off a tax debt if collection is uneconomic or while the debtor is in business rescue proceedings.
29. Artikel 195 van die Wet op Belastingadministrasie, 2011, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) ’n Senior SAID-amptenaar kan besluit om ’n bedrag belastingskuld tydelik 25 ‘af te skryf’[— (a)] indien oortuig dat die invordering van die belastingskuld op daardie tydstip onekonomies is om voort te sit soos in artikel 196 beskryf[; of (b) vir die duur van die tydperk waartydens die ,skuldenaar’ onderworpe is aan ondernemingreddingsverrigtinge kragtens Hoofstuk 6 van die ‘Maatskappywet’, soos in artikel 132 van daardie Wet bedoel].’’. 30 Wysiging van artikel 236 van Wet 28 van 2011, soos gewysig deur artikel 69 van Wet 23 van 2015 - 30 Verify source ↗
Die Wet op Belastingadministrasie, 2011, word hierby gewysig deur artikel 236
AI-assisted research summary: A person who breaches specified confidentiality-related sections commits an offence and may be punished by a fine or imprisonment of up to two years.
30. Die Wet op Belastingadministrasie, 2011, word hierby gewysig deur artikel 236 deur die volgende artikel te vervang: ‘‘Strafregtelike misdrywe betreffende geheimhoudingsbepalings 236. ’n Persoon wat die bepalings van artikel 67(2), (3) of (4), 68(2), 69(1) of [(6)] (7) of 70(5) oortree, is aan ’n misdryf skuldig en by skuldigbevinding strafbaar met ’n boete of met gevangenisstraf vir ’n tydperk van hoogstens twee jaar.’’. Wysiging van artikel 246 van Wet 28 van 2011, soos gewysig deur artikel 86 van Wet 21 van 2012, artikel 84 van Wet 39 van 2013, artikel 45 van Wet 33 van 2019 en artikel 30 van Wet 18 van 2023 - 31 Verify source ↗
Artikel 246 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: The individual representative must be a senior officer of the company, unless no senior officer lives in the Republic; in that case, another suitable person approved by SARS may be used.
31. Artikel 246 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— (a) deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Die individuele verteenwoordiger kragtens subartikel (1) moet— (a) [deur SAID goedgekeur wees en— (i)] [(ii)] ’n senior amptenaar van die ’n persoon wees wat maatskappy is[;] of, indien geen senior amptenaar in die Republiek woonagtig is nie, [kan dit] ’n ander toepaslike persoon [wees] deur SAID goedgekeur; 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za - 26 Verify source ↗
No. 51827
AI-assisted research summary: If a company has not properly appointed a public officer, it must notify SARS in writing of the new appointment within 21 business days.
26 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 26 (b) appointed by the company or by an agent or legal practitioner who has authority to appoint such a representative for the purposes of a tax Act; and called the public officer of the company[; and (c) (d) appointed within one month after the company begins to carry on business or acquires an office in the Republic].’’; (b) by the substitution for subsection (3) of the following subsection: ‘‘(3) If a public officer is not appointed as required under this section, the public officer is regarded to be— (a) [the director, company secretary or other officer of the company that SARS designates for that purpose] the first person who is eligible to represent the company as public officer, in the following order of priority: (i) Managing director or equivalent; (ii) financial director or equivalent; (iii) (iv) director or prescribed officer who has the largest shareholding company secretary; in the company; (v) director or prescribed officer who has held office for the (vi) longest period of time; and a senior employee of the company in order of the company’s reporting hierarchy; or (b) any suitable person that SARS designates for that purpose.’’; and (c) by the substitution for subsection (7) of the following subsection: (7) [If SARS is of the opinion that a person is no longer suitable to represent the company as public officer SARS may withdraw its approval under subsection (2)(a)] The company is regarded as not having appointed a public officer if the person appointed as public officer is— (a) not eligible, in terms of subsection (2) or (8), to represent the company as public officer; or (b) notified by SARS that he or she is not considered suitable to represent the company as public officer, and must, within 21 business days of the date on which paragraph (a) or (b) becomes applicable, notify SARS, in writing, of the newly appointed public officer.’’. Amendment of section 247 of Act 28 of 2011 - 32 Verify source ↗
Section 247 of the Tax Administration Act, 2011, is hereby amended—
AI-assisted research summary: This section changes how SARS may serve notices and other documents on certain companies, and it requires the company to tell SARS in writing when a new public officer is appointed in specified cases.
32. Section 247 of the Tax Administration Act, 2011, is hereby amended— (a) by the substitution for subsection (1) of the following subsection: ‘‘(1) [A company referred to in section 246(1) must, within the period referred to in section 246(2)(d), appoint a place within the Republic approved by SARS at which] SARS may serve, deliver or send the company a notice or other document provided for under a tax Act to an address provided by the company, as referred to in section 23.’’; and (b) by the substitution for subsection (2) of the following subsection: ‘‘(2) Every notice, process, or proceeding which under a tax Act may be given to, served upon or taken against a company referred to in section 246(1), may be given to, served upon, or taken against its public officer[, or if at any time there is no public officer, any officer or person acting or appearing to act in the management of the business or affairs of the company or as agent for the company].’’. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 27 27 (b) deur die maatskappy aangestel word of deur ’n agent of regspraktisyn [wie] wat magtiging het om so ’n verteenwoordiger vir die doeleindes van ’n Belastingwet aan te stel; en (c) die openbare amptenaar van die maatskappy genoem word[; en (d) aangestel word binne een maand nadat die maatskappy in die ’n kantoor in die Republiek begin besigheid bedryf of Republiek verkry].’’; (b) deur subartikel (3) deur die volgende subartikel te vervang: ‘‘(3) Indien ’n openbare amptenaar nie aangestel word soos kragtens hierdie artikel vereis word nie, [is] word die openbare amptenaar geag— (a) [die, direkteur, maatskappysekretaris of ander amptenaar van die maatskappy wat SAID vir daardie doel aanwys] die eerste persoon te wees wat bevoeg is om die maatskappy as openbare amptenaar te verteenwoordig, in die volgende orde van prioriteit: (i) Besturende direkteur of gelyke; (ii) finansiële direkteur of gelyke; (iii) maatskappysekretaris; (iv) direkteur of voorgeskrewe beampte wat die grootste aandeelhouding in die maatskappy het; 5 10 15 (v) direkteur of voorgeskrewe beampte wat die amp vir die langste 20 (vi) tydperk beklee het; en ’n senior werknemer van die maatskappy in die orde van die maatskappy se rapporteringshiërargie; of (b) enige geskikte persoon te wees wat SAID vir hierdie doel aanwys.’’; en (c) deur subartikel (7) deur die volgende subartikel te vervang: ‘‘(7) [Indien SAID van mening is dat ’n persoon nie langer geskik is om die maatskappy as openbare amptenaar te verteenwoordig nie kan SAID die goedkeuring kragtens subartikel (2)(a) terugtrek] Die maatskappy word geag nie ’n openbare amptenaar aan te gestel het nie indien die persoon aangestel as openbare amptenaar— (a) nie geskik is, ingevolge subartikel (2) of (8), om die maatskappy as openbare amptenaar te verteenwoordig nie; of (b) deur SAID in kennis gestel is, dat hy of sy nie geskik geag word om die maatskappy as openbare amptenaar te verteenwoordig nie, en moet, binne 21 besigheidsdae na die datum waarop paragraaf (a) of (b) van toepassing word, SAID skriftelik in kennis stel van die nuut aangestelde openbare amptenaar.’’. 25 30 35 Wysiging van artikel 247 van Wet 28 van 2011 - 32 Verify source ↗
Artikel 247 van die Wet op Belastingadministrasie, 2011, word hierby gewysig—
AI-assisted research summary: SAID may send certain tax notices or documents to a company at an address the company provides, and notices or proceedings may be served on the company’s public officer or related person if there is no public officer.
32. Artikel 247 van die Wet op Belastingadministrasie, 2011, word hierby gewysig— 40 (a) deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) [’n Maatskappy bedoel in artikel 246(1) moet binne die tydperk bedoel in artikel 246(2)(d) ’n plek in die Republiek aanwys deur SAID goedgekeur waar] SAID kan aan ’n maatskappy ’n kennisgewing of ander dokument waarvoor kragtens ’n Belastingwet voorsiening gemaak word aan die maatskappy [kan] bestel, aflewer of stuur, by ’n adres deur die maatskappy voorsien, soos in artikel 23 bedoel.’’; en (b) deur subartikel (2) deur die volgende subartikel te vervang: ’n ‘‘(2) Elke kennisgewing, proses of geding wat kragtens Belastingwet gegee of bedien kan word aan of geneem kan word teen ’n maatskappy bedoel in artikel 246(1), kan gegee of bedien word aan of geneem word teen sy openbare amptenaar[, of indien daar op enige tydstip geen openbare amptenaar is nie, enige amptenaar of persoon wat die bestuur van die besigheid of sake van die maatskappy waarneem of blyk waar te neem of wat as agent vir die maatskappy optree of blyk op te tree].’’. 45 50 55 This gazette is also available free online at www.gpwonline.co.za 28 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 Act No.43 of 2024 Tax Administration Laws Amendment, Act 2024 Amendment of section 30 of Act 16 of 2022 28 - 33 Verify source ↗
Section 30 of the Tax Administration Laws Amendment Act, 2022, is hereby
AI-assisted research summary: This section changes an earlier provision so that subsection (1) is treated as having started on 1 September 2022 and applies to returns submitted on or after that date.
33. Section 30 of the Tax Administration Laws Amendment Act, 2022, is hereby amended by the substitution for subsection (2) of the following subsection: ‘‘(2) Subsection (1) is deemed to have come into operation on 1 September 2022, and applies to any return, for purposes of paragraph 14(2) of the Fourth Schedule to the Income Tax Act, submitted on or after that date.’’. 5 Short title and commencement 34. (1) This Act is called the Tax Administration Laws Amendment Act, 2024. (2) Save in so far as is otherwise provided for in this Act, or the context otherwise indicates, the amendments effected by this Act come into operation on the date of promulgation of this Act. 10 This gazette is also available free online at www.gpwonline.co.za Wysigingswet op belastingadministrasiewette, 2024 No. 43 van 2024 STAATSKOERANT, 24 DESEMbER 2024 No. 51827 29 Wysiging van artikel 30 van Wet 16 van 2022 29 - 33 Verify source ↗
Artikel 30 van die Wysigingswet op Belastingadministrasiewette, 2022, word
AI-assisted research summary: This provision amends a 2022 tax administration amendments Act, gives its short title as the Tax Administration Laws Amendment Act, 2024, and says the amendments generally start on the Act’s promulgation date unless the Act says otherwise.
33. Artikel 30 van die Wysigingswet op Belastingadministrasiewette, 2022, word hierby gewysig deur subartikel (2) in die Engelse teks deur die volgende subartikel te vervang: ‘‘(2) Subsection (1) is deemed to have come into operation on 1 September 2022, and applies to any return, for purposes of paragraph 14(2) of the Fourth Schedule to the Income Tax Act, submitted on or after that date.’’. 5 Kort titel en inwerkingtreding 34. (1) Hierdie Wet heet die Wysigingswet op Belastingadministrasiewette, 2024. (2) Tensy hierdie Wet anders bepaal of dit uit die samehang anders blyk, tree die wysigings wat deur hierdie Wet aangebring word op die datum van promulgasie van hierdie Wet in werking. 10 This gazette is also available free online at www.gpwonline.co.za - 30 Verify source ↗
No. 51827
AI-assisted research summary: 30 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 24 DESEMbER 2024 No. 51827 31 This gazette is also available free online at www.gpwonline.co.za 32 No. 51827
30 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 24 DESEMbER 2024 No. 51827 31 This gazette is also available free online at www.gpwonline.co.za 32 No. 51827 GOVERNMENT GAZETTE, 24 DEcEMbER 2024 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065
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