Tax Administration Laws Amendment Act, 2015

If the seller does not file the required return within 12 months after the end of the year of assessment, the payment is treated as a self-assessment under section 95(3).

This provision amends the Income Tax Act by deleting paragraph (g) from section 61 and sets the commencement of subsection (1) by notice of the Minister of Finance.

If the seller does not file the return for the year of assessment within 12 months after year-end, the payment is treated as a self-assessment under the Tax Administration Act.

Section 61 of the Income Tax Act, 1962 is amended by deleting paragraph (g).

This section amends section 64K by replacing paragraph (b) in subsection (1A) with new wording about dividends that are exempt or partially exempt from dividends tax.

This section amends the Fourth Schedule by changing several definitions used for employee withholding and provisional tax.

This provision amends section 64K of the Income Tax Act, 1962, by replacing paragraph (b) in subsection (1A).

This provision amends parts of the Fourth Schedule to the Income Tax Act and gives the Commissioner power, on application, to absolve an employer from liability for unpaid employees’ tax if recovery from the employee appears likely.

This provision amends Paragraph 9 of the Fourth Schedule and requires employers to deduct certain medical tax credits from employees’ tax, subject to stated conditions.

This provision changes how certain section 8C amounts are treated for Schedule 4 purposes and repeals Paragraph 11B.

This section amends paragraph 9 of the Fourth Schedule and changes how employers may deduct certain medical scheme fee tax credits from employees’ tax.

This provision amends paragraph 11A and repeals paragraph 11B of the Fourth Schedule to the Income Tax Act, 1962.

This provision amends paragraph 11C of the Fourth Schedule by deleting text in the proviso to subparagraph (1)(i).

An employer that withholds employees’ tax must give employees or former employees an employees’ tax certificate, and if the employer has stopped being an employer, this must be done within 14 days.

An employer may not deliver an employees’ tax certificate until the required return has been filed with the Commissioner, unless the Commissioner directs otherwise.

This provision says Paragraph 17 of the Fourth Schedule to the Income Tax Act, 1962 is amended.

This section amends paragraph 11C of the Fourth Schedule to the Income Tax Act, 1962 by deleting paragraph (i) of the proviso to subparagraph (1).

Employers must give employees or former employees an employees’ tax certificate in the prescribed or approved form, and must do so within the relevant time limits.

An employer may not issue certain employees’ tax certificates until the relevant return has been filed with the Commissioner, unless the Commissioner decides otherwise.

This provision amends paragraph 17 of the Fourth Schedule to the Income Tax Act, 1962 by replacing subparagraph (3) and deleting subparagraph (8).

Paragraph 18 of the Fourth Schedule to the Income Tax Act, 1962 is repealed.

Provisional taxpayers must submit estimated taxable income returns during the relevant provisional tax periods, unless the Commissioner directs otherwise.

Paragraph 18 of the Fourth Schedule to the Income Tax Act, 1962, is repealed.

This section amends provisional tax rules so provisional taxpayers must submit income estimates, with special rules for companies and a minimum estimate amount unless a lower amount is justified.

This section amends provisional tax rules and lets the Commissioner require support for an estimate, raise it if unsatisfied, and impose a 20% penalty in a specified case.

The provision changes provisional tax penalty rules and refund rules, and sets a deadline for certain provisional taxpayers to submit their final or last income estimate.

This section amends paragraph 30 of the Fourth Schedule to the Income Tax Act, 1962 by deleting item (h) in subparagraph (1).

This section amends a tax-related schedule by deleting item (h) from subparagraph (1) of paragraph 30.

An officer conducting an external search may use certain search aids, but only if the officer is trained to use that aid.

During an external search of a person, an officer may use certain detection tools, but only if the officer is trained to use the tool.

This section amends section 20 of the Value-Added Tax Act, 1991 by changing the wording in subsections (4)(a) and (5)(a) about the words used for invoices.

This section amends section 21 of the Value-Added Tax Act, 1991 to change wording about “credit note” and “debit note” being shown in a prominent place.

This section amends Section 41 of the Value-Added Tax Act, 1991 by deleting paragraph (d).

This section changes the definition of “penalty” so it includes penalties payable under section 12 and penalties contemplated in Chapter 16 of the Tax Administration Act.

This section amends Section 6 of the Skills Development Levies Act, 1999 by deleting subsection (3).

This provision amends Article 20 of the VAT Act by replacing wording about invoice labels in two subsections.

This provision amends Article 21 of the Value-Added Tax Act, 1991.

The Director-General must, when necessary, withhold allocated refunded amounts from future payments due to the SETA or National Skills Fund.

The Commissioner may impose a penalty, capped at 20% of the excess, when royalty due for a year exceeds the amount paid and that excess is more than 20% of the royalty due; the Commissioner may also remit all or part of the penalty if the estimates were seriously and not negligently understated.

This provision amends section 1 of the Tax Administration Act, 2011 by changing three definitions: customs and excise legislation, international tax standard, and tax Act.

The Commissioner may impose a penalty, capped at 20% of the balance, when the amount due exceeds the amount paid and the balance is more than 20% of the amount due.

This section amends tax-administration definitions, including the meanings of “Belastingwet,” “doeane- en aksynswetgewing,” and “internasionale belastingstandaard.”

This section amends section 3 to let SARS handle certain international tax agreement and international tax standard requests, and to require that information obtained be treated as taxpayer information.

A SARS official may carry out an ancillary task connected to a power or duty under subsection (2) or (3), if acting under the control of an official listed in subsection (3)(a), (b) or (c).

A SARS official may not institute or defend civil proceedings for the Commissioner unless authorised under the Act, by the Commissioner, or by the Commissioner’s delegate.

This section amends Article 3 so SAID may exchange, preserve, serve, or retain information for international tax cooperation, and must treat the information as taxpayer information in the stated cases.

A SARS official may perform a task that is additional to a power or duty under subsection (2) or (3), but only under the control of an official mentioned in subsection (3)(a), (b) or (c).

A SAID official may not start or defend civil proceedings for the Commissioner unless properly authorised.

This section amends tax registration rules: a person must apply for registration and give SARS any further particulars or documents SARS requires; if a person who must register fails to do so, SARS may register that person.

This section amends tax administration rules, including who may be required to register, due diligence for returns, and providing requested information within a reasonable time.

This section amends the definition of “participant” in section 34 of the Tax Administration Act, 2011.

This provision amends section 36 of the Tax Administration Act, 2011, by replacing paragraph (c) of subsection (1).

A person applying for tax registration must apply in the prescribed form and give SARS the information and documents it requires. If a person who is required to register fails to do so, SARS may register that person for one or more tax types.

The Commissioner may require a person to register by public notice, and a person who needs information from another person for a return must get that information within a reasonable time.

This provision amends the definition of “participant” for an arrangement.

This section amends Article 36 of the Tax Administration Act, 2011 by replacing paragraph (c) in subarticle (1).

If someone claims legal professional privilege over material required by SARS, they must give detailed information and may have to seal and hand over the material for a panel practitioner to decide the dispute.

This section inserts a new procedure for claiming legal professional privilege and requires the claimant to give specified information to SAID.

SARS may require relevant material, and a person or taxpayer who receives the request must submit it within the stated time or 90 days in some cases.

A senior SARS official may, by notice, require a person connected to the person being examined to attend in person for an interview about that person’s tax affairs.

This section replaces paragraph (b) in section 49(1) so it refers to answering questions about an audit or investigation.

A senior SAID official may require relevant material, and a recipient taxpayer or person must provide it to SAID within the stated time or, for certain connected-person material, within 90 days.

A Senior SAID official may, by notice, require a person to appear in person for an interview about that person’s tax affairs.

This amendment changes the rule on answering questions linked to an audit or investigation.

A judge may issue an inquiry order if there are reasonable grounds to suspect tax non-compliance, a tax offence, or concealment/disposal/removal of assets.

This provision amends section 69 of the Tax Administration Act, 2011 by replacing wording in subsection (2)(a).

SARS and the persons or entities named in the earlier subsections may disclose the information only when it is necessary, relevant, and proportionate for exercising a power or performing a regulatory function or duty.

A judge may grant the specified order if satisfied that there are reasonable grounds to believe a person failed to comply with a tax-law obligation, committed a tax offence, or dealt with assets to defeat a tax debt, and that questioning is likely to reveal evidence.

This provision amends Article 69 of the Tax Administration Act, 2011 by replacing specific words in subsection (2)(a).

This amendment limits disclosure of certain information to SAID and the persons or institutions mentioned in subsections (1), (2) or (3), and only to the extent necessary, relevant, and proportionate for the relevant legal purpose.

This section amends section 93(1) of the Tax Administration Act, 2011, changing when SARS or a senior SARS official may be satisfied that an assessment or return error qualifies for correction.

This section amends section 98(1) of the Tax Administration Act, 2011 by changing punctuation and deleting one paragraph.

This amendment limits when an assessment may be made and lets the Commissioner extend certain assessment periods with prior notice.

This section amends section 93(1) by deleting a word at the end of paragraph (c) and replacing paragraph (d) with new text about obvious undisputed errors in an assessment.

This provision amends article 98(1) by adding “or” at the end of paragraph (b), replacing “; or” with a full stop at the end of paragraph (c), and deleting paragraph (d).

The Commissioner may extend certain tax assessment periods, but must give the taxpayer prior notice and can do so only in specified delay or audit-related situations.

This section says section 105 of the Tax Administration Act, 2011 is replaced, but the replacement text is not included here.

A taxpayer may only dispute an assessment or decision in the ways allowed here, with court proceedings generally restricted except under this Chapter or on High Court review.

People appointed under subsection (1) serve for five years from publication of their appointment notice, may be re-appointed if the Minister thinks fit, and must be of good standing with appropriate experience.

This section amends section 135 of the Tax Administration Act, 2011 so that an order by the president of the tax court under subsection (1) is final, subject to leave to appeal to the Supreme Court of Appeal.

This provision amends section 146 so paragraph (b) refers to SARS’ litigation costs compared with possible benefits, including prospects of success in court, prospects of collecting amounts due, and collection costs.

A senior SARS official may authorise proceedings to sequestrate, liquidate, or wind up a person for an outstanding tax debt.

A taxpayer may not challenge an assessment or decision described in article 104 in any court or other proceedings, except in proceedings under this Chapter or by application to challenge, unless the High Court orders otherwise on review.

People appointed under subsection (1) serve for five years, may be reappointed if the Minister thinks fit, and must be of good character with appropriate experience.

This amendment says an order made by the president of the tax court is final, except for leave to appeal to the Supreme Court of Appeal under the cited appeals provision.

This section amends Article 146 by replacing paragraph (b) with a new rule about SAID’s litigation costs in relation to possible benefits.

A Senior SAID official may authorize steps to sequestrate, liquidate, or deregister a person for an outstanding tax debt.

This provision amends tax administration rules so SARS can issue collection notices only after a final demand, with a limited exception, and it sets time limits for taxpayers to seek reduced payment in some cases.

SARS may issue a notice to collect a taxpayer’s money from a third party only after a final demand has been delivered, and banks must report suspected tax-offence-related deposits and may be told to pause transactions briefly.

If a taxpayer owes tax, any refundable amount (including related interest) is treated as a payment and recorded in the taxpayer’s account, and any leftover amount is set off against customs and excise debt.

This section amends penalty rules for failing to disclose reportable arrangements and for unpaid tax, and requires SARS to impose a penalty in some unpaid-tax cases.

This section replaces the definition of “default” to cover inaccurate or incomplete information given to SARS, failures to submit information, or adopting a tax position that results in an understatement or an incorrect refund.

If a taxpayer has an outstanding tax debt, a refundable amount and related interest are treated as a payment credited to the taxpayer’s account up to the amount owed; any remaining balance is set off against other outstanding tax and excise-related debts.

This section amends tax administration penalties for failing to disclose reportable arrangements and for unpaid tax.

This amendment replaces the definition of “nienakoming” for section 225.

A person may apply for voluntary disclosure relief, but not if they know of a related pending or unfinished audit or investigation. A senior SARS official may still allow the application if the stated conditions are met.

This section amends section 227 so that the relevant paragraphs refer to defaults disclosed within five years of a similar disclosure and to conduct listed in section 223’s understatement penalty table.

SARS must grant 100% relief from certain penalties when there is a valid voluntary disclosure and the voluntary disclosure agreement under section 230 has been concluded.

A person may apply for voluntary disclosure relief, but not if they already know of a pending or ongoing audit or investigation about the same non-compliance, unless a senior SARS official allows the application under the stated conditions.

This section amends Article 227 by replacing paragraphs (b) and (d). It narrows how “noncompliance” is defined and ties the possible penalty to conduct listed in Article 223’s penalty percentage table.

This amendment says SARS must act after a valid voluntary disclosure and a voluntary disclosure agreement are concluded, and it sets 100% relief for certain administrative non-compliance penalties, with exclusions.

Section 68 substitutes subsection (2) of section 235 so that a person who makes a statement may be treated as aware of its falsity unless they prove a reasonable, non-negligent lack of knowledge.

This section replaces section 236 of the Tax Administration Act, 2011 with a new section about criminal offences relating to secrecy provisions.

A person who breaks specified provisions commits an offence and, if convicted, may be fined or imprisoned for up to two years.

SARS may confirm a taxpayer’s tax compliance status, despite Chapter 6, for the request date or an earlier date prescribed by the Minister.

This provision amends article 235 so that a person who makes a statement under subsection (1) is treated as aware of any falsehood unless they prove they did not know it was false and were not negligent.

A person who breaches listed confidentiality provisions commits an offence and may be fined or imprisoned for up to two years.

This section amends section 256 so that SARS may confirm a taxpayer’s compliance status, despite Chapter 6, on the request date or an earlier date prescribed by the Minister in regulations.

The Minister may make regulations about tax compliance status confirmations, including when they are required, issued by SARS, how long they are valid, and related procedures. Interest on certain understatement penalties must be calculated in a specified way until Chapter 12 and Schedule 1 fully commence.

This section amends the Customs Duty Act definitions for “origin determination” and “origin re-determination.”

This provision amends section 24 so that the relevant grant may be made only on application by a prescribed person liable for duty on the goods, or by the customs broker acting for that person.

The Minister may make regulations about tax compliance status confirmations, including when they are required, how long they are valid, and related issue or withdrawal procedures. Transitional rules also set how interest on certain penalties is calculated before and after Chapter 12 and Schedule 1 start to apply.

This section amends the Customs Act’s definitions of “origin determination” and “origin redetermination” for goods.

A deferment benefit may be granted on application by certain prescribed liable persons, by a customs broker acting for that person, or by a customs broker who intends to manage the deferment benefit.

The customs authority must withdraw or suspend a duty deferment benefit in specified cases, and affected persons may make representations after suspension.

This provision amends Section 39 of the Customs Duty Act, 2014.

The customs authority may suspend or revoke a deferred-duty benefit, and the beneficiary may make representations within three working days in some cases.

This provision amends section 39 of the Customs Act, 2014 by changing wording in subsection (2) and adding a new paragraph about a customs broker lacking a clearance instruction from the principal.

This section says section 67 of the Customs Duty Act, 2014 is replaced with a new section titled “Application for refund and drawback.”

The customs authority may refund certain duties, penalties, or interest, and may grant an import duty drawback, but only if an eligible person applies and section 72 is satisfied.

Section 182 is amended so that Chapter 28 of the Customs Control Act applies, with any necessary modifications, to the registration of the persons covered by subsection (1).

This section changes section 185 so that Chapter 28 of the Customs Control Act can be applied, with necessary modifications, to the registration of persons referred to in subsection (1).

The customs authority may impose a fixed amount penalty for certain non-prosecutable breaches only after warning the person first.

This provision amends a customs-law definition and adds text about when a customs broker lacks a clearance order from the principal.

This provision replaces Article 67 of the Customs Act, 2014 with Article 5, titled “Aansoek om terugbetaling en teruggawe.”

The customs authority may, subject to article 72, refund a right, administrative penalty, or interest, or allow a refund of import duty, but only on application by specified persons.

This section amends section 182 of the Customs Act, 2014 so that Chapter 28 of the Customs Control Act applies, with any adaptations needed for an international trade agreement, to the registration of the persons referred to in that section.

This section amends Article 185 so that rules made under subsection (1) apply to the registration of the persons mentioned there, including Chapter 28 of the Customs Control Act with any changes needed for an international trade agreement.

The customs authority may impose a fixed-amount fine for a specified non-prosecutable customs breach, but only after issuing a warning for the same or a similar breach.

This provision amends the definition of “doeanekode” in the Customs Control Act, 2014.

Certain SARS officials, customs officers, related persons, and former holders of those roles may not disclose information obtained through their powers or duties, except as allowed by the section.

This provision amends a customs rule and says a carrier commits a Category 1 offence if warned goods are on board a vessel when it enters the Republic.

SAID officers, customs officers, and certain related persons must not disclose confidential or private information they obtained while carrying out duties or powers under the listed laws.

A carrier commits a Category 1 offence if warned goods are on board the vessel when it enters the Republic.

The operator on a bus entering the Republic must report the bus, travellers, and crew to customs at the border-post on arrival.

The bus operator must report the bus’s departure, passengers, and crew to customs at the land border-post when the bus leaves the Republic.

A truck’s on-board operator must report the truck, crew, and all cargo to customs on arrival at the land border-post.

A truck’s on-board operator must report the truck’s departure, crew, and all cargo to customs at the land border-post before the truck leaves the Republic.

Imported goods may not stay under consecutive customs procedures for more than three years, unless the period is extended under section 908.

The section amends the heading of section 112 to read: “Tax consequences for imported goods under customs procedures in event of non-compliance or other happenings.”

The operator of a bus entering the Republic must report the bus’s arrival, and the arrival of all passengers and crew, to customs at the land border post on arrival.

The onboard operator of a bus leaving the Republic must report the bus’s departure, and the departure of all passengers and crew, to the customs authority at the relevant land border post.

A truck’s onboard operator must report the truck, crew, and all cargo to customs when arriving at the border post where the truck enters the Republic, in the manner prescribed by rule.

A truck’s onboard operator must report the truck’s departure, crew, and all cargo to customs at the land border post where the truck leaves the Republic, in the manner prescribed by rule.

Imported goods may not stay under successive customs procedures for more than three years from clearance for the first procedure, unless article 908 allows an extension.

This provision amends the heading of section 112 of the Customs Control Act, 2014.

This section changes the heading of section 113 of the Customs Control Act, 2014.

This provision amends Section 115 of the Customs Control Act, 2014 by replacing paragraph (d).

This provision amends section 171 of the Customs Control Act, 2014 by changing wording in subsection (1) and deleting paragraph (d).

This section amends section 205 of the Customs Control Act, 2014 by replacing paragraph (a).

This provision amends section 211 of the Customs Control Act, 2014, changing the wording so the relevant details are to be included in the carrier’s transport document or road manifest.

Section 214 of the Customs Control Act, 2014 is repealed.

This section amends section 233 of the Customs Control Act, 2014 to change the wording to include entry in the carrier’s transport document or road manifest.

Section 235 of the Customs Control Act, 2014 is repealed.

A person clearing transhipment goods must ensure the goods are exported from the Republic within the prescribed timeframe.

This provision replaces the heading of article 113 with a new heading about tax consequences for former free-circulation goods under customs procedures in cases of non-compliance or other events.

This provision amends Article 115 of the Customs Control Act 2014 by replacing paragraph (d).

This provision amends Article 171 of the Customs Control Act, 2014 by making three drafting changes in subsection (1).

This section amends section 205(1)(a) so the relevant licensed premises are the customs seaport or airport where the goods were unloaded from the outgoing vessel or aircraft that brought them into the Republic.

This provision amends Article 211 of the customs law and repeals Article 214 of Act 31 of 2014.

Article 214 of the Customs Control Act, 2014 is repealed.

This provision amends Article 233 by replacing wording about what must be included in the carrier’s transport document or road manifest, and it also mentions repeal of Article 235 of Act 31 of 2014.

This section repeals Article 235 of the Customs Control Act, 2014.

If transhipment goods are not exported from the Republic within the prescribed time, the person who prepared them for transhipment must do the next step stated in the amended section, but the source excerpt cuts off before that step is shown.

This section amends an earlier customs rule so that the required advice to the customs authority may be given electronically under section 913, or in another prescribed manner.

This section amends section 313 by replacing paragraph (f) with a rule about who may transport goods under the warehousing procedure for section 122(c).

This section amends section 332 of the Customs Control Act, 2014 by replacing paragraph (b).

This provision amends section 350 of the Customs Control Act, 2014 by replacing subparagraph (iv) of subsection (1)(b).

Section 359 is amended so that paragraph (e)(i) now refers to certain persons, other than carriers, who are permitted to transport goods not in free circulation to a vessel, aircraft, or train under the stores procedure, and to the requirements and conditions for that transport.

The text changes the export-clearance wording so goods must be delivered in time, or within timeframes set by rule, to allow customs inspections.

This provision amends Article 299 of the Customs Control Act, 2014 by replacing wording in subarticle (3)(d)(ii).

This section amends Article 313 to replace paragraph (f) with a rule about who, other than carriers, may transport goods to a warehouse under the warehouse storage procedure and under what requirements and conditions.

This provision amends Article 332 so that paragraph (b) now covers certain authorised non-carriers transporting goods not in free circulation to a duty-free shop, together with the requirements and conditions for that transport.

This section amends Article 350 of the Customs Control Act, 2014, by replacing one subparagraph with wording that allows another purpose if prescribed by rule or approved by the customs authority in a particular case.

This amendment replaces a rule so that certain persons, other than carriers, may be prescribed as authorized to move goods not in free circulation to a vessel, aircraft, or train under the stores procedure, and to set the requirements and conditions for that transport.

This provision amends section 368 so that goods cleared for export must be delivered to the customs authority for any necessary inspection, on time or within the timeframes prescribed by rule.

Section 372(b) is replaced to cover certain non-carriers transporting goods not in free circulation to a place of exit under the export procedure.

This section amends Section 373 of the Customs Control Act, 2014, by replacing paragraph (a) and mentions repeal of section 396 of Act 31 of 2014.

Section 396 of the Customs Control Act, 2014 is repealed.

This section amends Customs Control Act section 412 to set conditions for inward processing at licensed premises and require security for any import tax that may become payable.

This provision amends section 418 and replaces paragraph (b) with a rule setting a two-year period in certain imported-goods cases.

This section substitutes a new section 421 in the Customs Control Act, 2014, titled “Contents of export clearance declarations for inward processed compensating products.”

A clearance declaration for exporting inward processed compensating products must include additional information.

This provision amends article 372 to replace paragraph (b) with text about who may transport certain goods that are not in free circulation to a place of exit under the export procedure, and the requirements and conditions for that transport.

This section amends Article 373 of the Customs Control Act, 2014 and repeals Article 396 of Act 31 of 2014.

Article 396 of the Customs Control Act, 2014 is repealed.

This provision amends article 412 by replacing paragraphs (d) and (e) and deleting paragraph (f).

This section amends Article 418 of the Customs Control Act, 2014, by replacing paragraph (b) with a rule that, where paragraph (a) sets no period for the relevant class or type of imported goods, the period is within two years from clearance for inward processing of the first constituent goods.

A clearance letter for exporting inward processed compensating products must include extra information.

This section amends section 432 so that paragraph (f) lets rules cover who, other than carriers, may transport certain imported goods or related products under inward processing, and the conditions for that transport.

A premises licensee carrying out home use processing must comply with the applicable requirements and, if it is not the person who cleared the goods, must also have given permission and notified the customs authority electronically.

Section 444 is amended to provide a two-year deadline, where the Customs Tariff does not already determine one, counted from clearance for home use processing of the first constituent goods.

This section amends section 451 to set out who, other than carriers, may transport certain imported goods under the home use processing procedure, and the requirements and conditions for that transport.

This section amends Section 458 of the Customs Control Act, 2014, including the rule for a person clearing goods for outward processing.

This amendment replaces paragraph (f) to allow specified persons, other than carriers, to transport certain imported goods or related products under inward processing, subject to prescribed requirements and conditions.

A premises license holder must meet the domestic use processing requirements for the goods, and if the license holder is not the person who cleared the goods, it must also grant permission and notify the customs authority electronically.

This section amends Article 444 of the Customs Control Act, 2014 by replacing paragraph (b) with a new timing rule.

This amendment replaces a customs rule about who, other than carriers, may transport certain imported goods or products before they enter free circulation.

This section amends section 458 so that a person preparing goods for outward processing must comply with applicable requirements and conditions and provide security for any export tax that may become payable.

This section amends section 460 of the Customs Control Act, 2014 by adding “and” at the end of paragraph (c) and deleting paragraph (d).

This provision amends section 580 by replacing wording in subsection (6).

This amendment requires a licensee to send a retention notice and supporting documents to the customs officer when goods are retained on licensed premises under section 580(1)(a).

This section changes the rules for reclaiming certain goods from a state warehouse and excludes some goods from that process.

This provision amends Article 460 by adding “and” at the end of paragraph (c) and deleting paragraph (d).

This provision amends section 580 by replacing wording in subsection (6) about goods delivered to a licensed premises under a notice or authorisation.

This section amends Article 581 and adds a rule requiring the license holder to send a retention notice and supporting documents when goods are held on licensed premises under certain authority.

A person entitled to goods in a state warehouse may reclaim them within the prescribed time, except in listed cases.

This provision amends section 600 of the Customs Control Act, 2014 by revising the wording of paragraph (a), paragraph (b), and adding a new paragraph (c) about regulating removal of goods from a state warehouse or kept premises.

This section amends section 626 to allow simplified registration processes for casual importers or exporters below a prescribed value, or for other categories of persons.

This provision amends section 627 of the Customs Control Act, 2014, by replacing paragraph (c) in subsection (1).

This section amends section 695 so that paragraph (a) lists the debts payable to the Commissioner for credit of SARS.

This section amends section 761 of the Customs Control Act, 2014 by replacing paragraph (b) in subsection (1).

The customs authority may seize goods covered by this Chapter, including goods detained under section 754(1) or (2).

This provision amends Article 600 of the Customs Control Act, 2014 by adding a new paragraph about regulating the removal of goods from a state warehouse or premises where the goods are held.

This provision amends article 626 of the Customs Control Act, 2014, by replacing paragraph (c).

This provision amends section 627(1)(c) of the Customs Control Act, 2014, by replacing the listed breach reference.

The section is amended so that certain debts are treated as debts payable to the Commissioner for the benefit of SARS.

This section amends article 761 by replacing paragraph (b) in the English text of subsection (1).

This provision amends section 762 of the Customs Control Act, 2014, by replacing wording in subsection (1) to state that the customs authority may seize goods covered by the Chapter, including goods placed under detention under section 754(1) or (2).

The customs authority may grant an application only if it is supported by written proof that the administering authority has no objection.

The customs authority may grant an application only if it is supported by written proof that the administering authority has no objection.

This section amends section 823 so that a right-holder in respect of goods is guilty of an offence if they contravene or fail to comply with certain listed sections.

This provision amends section 825, paragraph (b), to say disputes are to be resolved rather than settled.

Customs officers and SARS officials may not use the listed powers unless the Commissioner or their supervisor approves.

The customs authority may impose a fixed amount penalty for certain non-prosecutable customs breaches, but only after warning the person for the same or a similar breach.

This section amends section 896 so that paragraph (b) now requires the name and physical address of the person who will institute the proceedings.

The customs authority may approve an application only if it is supported by written evidence that the administering authority has no objection.

The customs authority may grant an application only if it is supported by written evidence that the administrative authority has no objection.

This section amends article 823 of the Customs Control Act, 2014, by replacing paragraph (a) so that a rights holder in goods commits an offence if they breach or fail to comply with section 812(2), 813(2), or 815(1)(a) or (2).

This provision amends Article 825 by replacing paragraph (b).

Customs and SARS officers may not use certain powers unless the Commissioner or their supervisor approves.

The customs authority may impose a fixed-amount fine for certain non-prosecutable breaches only after issuing a written warning for the same or a similar breach.

This provision amends an existing customs law paragraph to require the person starting proceedings to provide their name and physical address.

If there is a communications breakdown, the customs authority must extend the submission deadline and let the person submit electronically or, in some cases, on paper.

If there is a communication breakdown, the customs authority must extend the sending deadline and allow submission again once the breakdown is fixed; for some documents it must allow electronic sending, and for others it may allow paper filing.