Tax Administration Laws Amendment Act, 2018

This section is an explanatory note saying the Act amends several tax and customs laws for the listed purposes.

This provision says section 64K of Act 58 of 1962 is being amended.

Some people who pay or receive a dividend must file a return with the Commissioner by the last day of the following month.

This provision changes the income tax return period for individuals who are not companies, and sets special return periods when a person dies, an estate is sequestrated, or a person stops being resident.

A person who pays a dividend, or receives certain exempt or partially exempt dividends, must file a return with the Commissioner by the last day of the following month unless a stated exemption applies.

Most individuals other than companies must file a return for the 12 months ending on the last day of February, with special return periods if the person dies, is sequestrated, or stops being a resident.

This section is a heading that says section 89quat of the Income Tax Act is amended.

This provision amends tax and customs law: it changes the definition of “normal tax,” deletes one employee definition item, and adds rules letting the Commissioner limit excisable goods entered for home consumption during a controlled period.

This provision amends tax and customs law, and it restricts excessive clearance of excisable goods during a control period unless the Commissioner approves it in exceptional circumstances.

A person who breaches subsection (3) commits an offence and may face a fine, forfeiture of excess goods, or both as stated here. The Commissioner may also make rules to implement this section, and the Minister determines when subsection (1) starts by Gazette notice.

This section inserts a new provision into the Customs and Excise Act, 1964, dealing with application of the Tax Administration Act for write-off or compromise of debt.

Chapter 14 of the Tax Administration Act, including its enforcement sanctions, applies with necessary changes to writing off or compromising certain amounts owed under this Act.

If a tax invoice has certain errors and section 21(1)(a) to (e) does not apply, the supplier must correct the invoice within 21 days of the request.

This section amends the Customs and Excise Act, 1964 by inserting a new article and renumbering existing article 114A as 114AA.

Chapter 14 of the Tax Administration Act applies, with necessary changes, to the write-off or concession of rights, interest, penalties, or forfeitures under this Act that have accrued and are payable to the National Revenue Fund to the Commissioner.

If a tax invoice has certain errors and article 21(1)(a) to (e) does not apply, the supplier must correct the invoice within 21 days of a request.

The section requires information sufficient to identify the transaction linked to a tax invoice and its corrected tax invoice to be obtained and retained.

This provision amends the VAT Act so that subsection 21(1)(d) is replaced with wording about goods or services being returned to the supplier.

This section amends the Value-Added Tax Act, 1991 by deleting section 25(dA).

This section amends VAT record-keeping rules and requires a copy of the information document to be sent or delivered to the owner.

This provision amends section 21 of the VAT Act by replacing paragraph (d) with new wording about returned goods or services and deemed supplies.

This provision amends Article 25 of the VAT Act, 1991 by deleting article 25(dA), and refers to an amendment of Article 29 of Act 89 of 1991.

This provision amends Article 29 of the VAT Act to require sellers to obtain and keep specified sales information and to give the owner a copy of the document.

The seller and owner must exclude the tax charged on the supply of goods from any return they must file under section 28.

This section amends section 41 of the Value-Added Tax Act, 1991 by replacing the words before paragraph (a).

The Commissioner may refund an erroneous VAT payment only if the refund claim is received within five years of the payment date.

Section 50 is amended to allow certain VAT refunds, including interest, to be set off against outstanding tax debt.

Members of a partnership or joint venture are jointly and severally liable for the entity’s duties and tax, and the seller and owner must exclude the tax from the return required under section 28.

This provision amends Article 41 by replacing the words before paragraph (a) with new wording.

A refund of wrongly paid VAT may only be made by the Commissioner if the claim was received within five years of the payment date, and the entrepreneur must give bank-account details in writing within 90 days of filing the claim.

A VAT refund payable under section 190 may be set off against the entrepreneur’s outstanding tax debt, including interest, for the main enterprise or a separately registered branch, division, or undertaking.

Members of a partnership or joint venture are jointly and severally liable for the entity’s duties and the VAT payable on its supplies, subject to section 46.

This subsection does not apply to certain partnership members who are partners en commandite or special partners, if they have not held themselves out as ordinary or general partners.

The Commissioner may prescribe a declaration, and a transfer cannot rely on the stated exemption unless that declaration is lodged with the participant or member.

A SARS official responsible for an audit must give the taxpayer a notice when the audit starts and then a report on how far the audit has progressed.

The section amends two provisions of the Tax Administration Act: it allows material from a criminal investigation to be used for audit and later civil or criminal proceedings, and it updates a reference so the Financial Sector Conduct Authority can get information needed for its functions.

Section 129 of the Tax Administration Act, 2011 is amended by deleting the word “or” from the end of paragraph (b) in subsection (2).

The Commissioner may prescribe a declaration, and a person must submit it to a participant or member for the exemption to apply to the transfer.

A SARS official involved in or responsible for an audit must give the taxpayer a notice when the audit starts and then a report showing the audit’s stage of completion, using the form and manner prescribed by the Commissioner by public notice.

This section amends two tax-administration provisions: information from a criminal investigation may be used for audit and later civil or criminal proceedings, and the Financial Sector Conduct Authority is mentioned in relation to information needed for its statutory duties.

This section amends Article 129 by deleting the word “of” at the end of paragraph (b) in subsection (2).

This section amends section 170 of Act 28 of 2011 by adding a new paragraph allowing an appropriate order in a procedural matter.

Section 170 is amended so paragraph (b) now says the assessment particulars are correct, except where proceedings on appeal have been instituted under Chapter 9 against the assessment.

This section amends section 190 of the Tax Administration Act, 2011 by changing the wording of subsection (4) and adding a new paragraph (c) about erroneous payments claimed by a taxpayer but not paid by SARS within the stated period.

This section amends the definition of “understatement” so that paragraph (a) refers to a failure to submit a return required under a tax Act or by the Commissioner.

Section 222 is amended to change how understatement penalties are calculated, including how duplicate shortfalls are treated and that a failure to submit a return is treated as resulting in nil tax for this purpose.

This section amends section 240 of the Tax Administration Act, 2011 by changing wording in subsection (3) and adding a new paragraph (d).

This section amends article 170 by replacing paragraph (b).

This provision amends section 190 of the Tax Administration Act, 2011.

This provision amends the definition of “onderstelling” by replacing paragraph (a) with a failure to file a return when required by a Tax Act or by the Commissioner.

This section amends article 222 on understatement penalties and how shortfalls are calculated.

This provision amends Article 240 of the Tax Administration Act, 2011 by making wording changes and adding a new paragraph (d).

A person referred to here must either show they were compliant for the period or fix the non-compliance within the period stated in a SARS notice.

This section amends the Customs Control Act by removing one word from the definition of “cargo reporter” and replacing the definition of “FCL container.”

The on-board operator of a truck leaving the Republic must report to customs at the relevant land border-post, following any prescribed rule.

This inserted section concerns applying the Tax Administration Act to write off or compromise a debt.

Chapter 14 of the Tax Administration Act applies, with necessary changes, to the writing off or compromise of certain debts owed to the Commissioner for the National Revenue Fund.

The Minister must review the specified rate amendment and table a report in Parliament by 30 June 2021.

This provision amends two definitions in subsection (1): it removes the word “werklik” from “vragverslagdoener” and replaces the definition of “FCL houer”.

A truck’s onboard operator must report to customs at the land border post before the truck leaves the Republic, using the prescribed procedure.

A new article is inserted after article 705, dealing with the application of the Tax Administration Act for writing off or compromising debt.

Chapter 14 of the Tax Administration Act, including related criminal and other penalty measures, applies to the write-off or waiver of a debt owed to the Commissioner for credit to the National Revenue Fund.

The Minister must reconsider the rate amendment in article 9 and submit a report to Parliament by 30 June 2021.

This text is a gazette heading and publication contact details only.