Legislation - South Africa - National

•   COUNTERFEIT GOODS ACT NO. 37 OF 1997
  •   1.   Definitions.
  •   2.   Dealing in counterfeit goods prohibited and an offence.
  •   3.   Laying a complaint.
  •   4.   Inspector’s powers in relation to counterfeit goods.
  •   5.   Extent of Inspector’s powers in relation to counterfeit goods.
  •   6.   Provisions relating to issue and execution of warrant.
  •   7.   Duties of inspector following seizure of goods.
  •   8.   Storage of seized goods, and access thereto.
  •   9.   Seized goods to be released if criminal investigation or criminal or civil proceedings not contemplated against suspect.
  •   10.   Other orders that may be issued by court.
  •   11.   Court may authorise search and attachment, pending institution of civil proceedings, to preserve evidence relevant to infringement of intellectual property right, etc.
  •   12.   Provisions relating to execution of court order authorising search for counterfeit goods and evidence relevant thereto.
  •   13.   Court may order unsuccessful claimant in proceedings for infringement of intellectual property right to pay compensation.
  •   14.   Court may order release of attached subject goods and ancillary materials in certain circumstances.
  •   15.   Customs authorities’ powers in relation to counterfeit goods being imported into Republic.
  •   16.   Evidence and presumptions.
  •   17.   Liability for damage or loss arising pursuant to application of Act.
  •   18.   Miscellaneous offences.
  •   19.   Penalties.
  •   20.   Orders permissible following conviction of person of offence contemplated in section 2 (2).
  •   21.   Civil or criminal liability under other laws and institution of civil or criminal proceedings thereunder not affected by this Act.
  •   22.   Minister’s power to appoint or designate inspectors.
  •   23.   Minister’s powers regarding counterfeit goods depots.
  •   24.   Regulations.
  •   25.   This Act binding on State.
  •   26.   Short title and commencement.

•   CUSTOMS AND EXCISE ACT NO. 91 OF 1964
  •   1.   Definitions.
  •   1A.   . . . . . .
  •   1B.   . . . . . .
  •   2.   Commissioner to administer Act.
  •   3.   Delegation of duties and powers of Commissioners.
  •   3A.   Duties imposed and powers conferred on Director-General by this Act.
  •   3B.   . . . . . .
  •   4.   General duties and powers of officers.
  •   4A.   Powers of arrest.
  •   4B.   Possession and use of firearms.
  •   4C.   Border Patrol.
  •   4D.   Officers’ powers relating to criminal prosecutions.
  •   5.   Application of Act.
  •   6.   Appointment of places of entry, authorized roads and routes, etc.
  •   6A.   Special provisions in respect of customs controlled areas.
  •   7.   Report of arrival or departure of ships or aircraft.
  •   7A.   Special provisions relating to Advance Passenger Information.
  •   8.   Cargo Reports.
  •   9.   Sealing of goods on board ships or aircraft.
  •   10.   When goods deemed to be imported.
  •   11.   Landing of unentered goods.
  •   12.   Goods imported or exported overland.
  •   13.   Goods imported or exported by post.
  •   14.   Coastwise traffic and coasting ships.
  •   15.   Persons entering or leaving the Republic and smugglers.
  •   16.   Opening of packages in absence of importer or exporter.
  •   17.   State warehouse.
  •   18.   Removal of goods in bond.
  •   18A.   Exportation of goods from customs and excise warehouse.
  •   19.   Customs and excise warehouses.
  •   19A.   Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured or stored.
  •   20.   Goods in customs and excise warehouses.
  •   21.   Special customs and excise warehouses.
  •   21A.   Provision for administration of customs controlled areas within industrial development zones and special economic zones.
  •   22.   Samples of goods in a customs and excise warehouse.
  •   23.   Storage or manufacture of prohibited goods.
  •   24.   Ships’ or aircraft stores consumed in the Republic.
  •   25.   Sorting, packing, etc., in customs and excise storage warehouses.
  •   26.   Transfer of ownership or pledging or hypothecation of warehoused goods.
  •   27.   Special provisions in respect of customs and excise manufacturing warehouses.
  •   28.   Ascertaining quantity of spirits by measuring the mass or volume.
  •   29.   Classification of spirits.
  •   30.   Control of the use of spirits for certain purposes.
  •   31.   . . . . . .
  •   32.   Ascertaining the strength of spirits for duty purposes.
  •   33.   Requirements in respect of stills.
  •   34.   Special provisions regarding spirits manufactured by agricultural distillers.
  •   35.   Special provisions regarding wine.
  •   35A.   Special provisions regarding cigarettes and cigarette tobacco.
  •   36.   Specific provisions regarding beer.
  •   36A.   Special provisions in respect of manufacture of goods specified in Section B of Part 2 of Schedule No. 1 and collection of excise duty specified in Section B of Part 2 of Schedule No. 1.
  •   37.   Duties applicable to goods manufactured in a customs and excise warehouse.
  •   37A.   Special provisions in respect of marked goods and certain goods that are free of duty.
  •   37B.   Provisions relating to the manufacture, storage, disposal and use of biofuel, biodiesel or bioethanol.
  •   38.   Entry of goods and time of entry.
  •   38A.   Special provisions in respect of storage and clearance and release of stores or spares and equipment supplied to foreign-going ships and aircraft.
  •   39.   Importer and exporter to produce documents and pay duties.
  •   39A.   Sale in transit.
  •   39D.   Simplified procedure for immediate release of goods.
  •   40.   Validity of entries.
  •   41.   Particulars on invoices.
  •   42.   Entry by bill of sight.
  •   43.   Disposal of goods on failure to make due entry, goods imported in contravention of any other law and seized and abandoned goods.
  •   44.   Liability for duty.
  •   44A.   Joint and several liability for duty or certain amounts.
  •   45.   Determination of duty applicable.
  •   46.   Origin of goods.
  •   46A.   Non-reciprocal preferential tariff treatment of goods exported from the Republic.
  •   47.   Payment of duty and rate of duty applicable.
  •   47A.   Prohibition of certain acts in respect of goods not duly entered.
  •   47B.   Air passenger tax.
  •   48.   Amendment of Schedule No. 1.
  •   48A.   . . . . . .
  •   49.   Agreements in respect of rates of duty lower than general rates of duty and other agreements providing for matters requiring customs administration.
  •   50.   Provisions relating to the disclosure of information in terms of agreements.
  •   50A.   Joint, one-stop or juxtaposed international land border posts.
  •   51.   Agreements with African territories.
  •   52.   Imposition of a fuel levy by any party to a customs union agreement.
  •   53.   Discrimination by other countries.
  •   54.   Special provisions regarding the importation of cigarettes.
  •   54A.   Imposition of environmental levy.
  •   54AA.   Provisions relating to carbon tax.
  •   54B.   Rate of environmental levy.
  •   54C.   Application of other provisions of this Act.
  •   54D.   Rebates, refunds and drawbacks.
  •   54E.   Licensing.
  •   54EA.   Exemption from licensing and payment of environmental levy.
  •   54F.   Rules.
  •   54G.   Imposition of health promotion levy.
  •   54H.   Rate of health promotion levy.
  •   54I.   Application of other provisions of this Act.
  •   54J.   Application of environmental levy provisions of this Act.
  •   55.   General provisions regarding anti-dumping, countervailing and safeguard duties and measures.
  •   56.   Imposition of anti-dumping duties.
  •   56A.   Imposition of countervailing duties.
  •   57.   Imposition of safeguard measures.
  •   57A.   Imposition of provisional payment.
  •   58.   Time when new or increased duties become payable.
  •   59.   Contract prices may be varied to extent of alteration in duty.
  •   59A.   Registration of persons participating in activities regulated by this Act.
  •   60.   Licence fees according to Schedule No. 8.
  •   61.   Customs and excise warehouse licences.
  •   62.   Agricultural distillers.
  •   63.   Stills to be licensed.
  •   64.   Special warehouses for the manufacture of wine.
  •   64A.   Container depot licences.
  •   64B.   Clearing agent licences.
  •   64C.   Licence to search wreck or to search for wreck.
  •   64D.   Licensing of remover of goods in bond.
  •   64E.   Accredited clients.
  •   64F.   Licensing of distributors of fuels obtained from the licensee of a customs and excise manufacturing warehouse.
  •   64G.   Licensing of degrouping depot.
  •   65.   Value for duty purposes on any goods imported into the Republic.
  •   66.   Transaction value.
  •   67.   Adjustments to price actually paid or payable.
  •   68.   . . . . . .
  •   69.   Value for excise duty purposes on any goods manufactured in the Republic.
  •   70.   . . . . . .
  •   71.   Value of certain specified goods.
  •   72.   Value of goods exported.
  •   73.   Currency conversion.
  •   74.   Value of goods not liable to ad valorem duty.
  •   74A.   Interpretation of sections 65, 66 and 67.
  •   75.   Specific rebates, drawbacks and refunds of duty.
  •   75A.   Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4.
  •   76.   General refunds in respect of imported goods, excisable goods.
  •   76A.   Recovery of certain amounts not duly payable.
  •   76B.   Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller.
  •   76C.   Set-off of refund against amounts owing.
  •   77.   Set-off of certain amounts.
  •   77A.   Definitions.
  •   77B.   Persons who may appeal.
  •   77C.   Submission of appeal.
  •   77D.   Request for reasons and time within which a request or an appeal must be considered.
  •   77E.   Appointment and function of appeal committee.
  •   77F.   Decision of Commissioner and Committee.
  •   77G.   Obligation to pay amount demanded.
  •   77H.   Rules.
  •   77HA.   Implementation of Part A in respect of decisions.
  •   77I.   Alternative Dispute Resolution.
  •   77J.   Definitions.
  •   77K.   Purpose of this Part.
  •   77L.   Circumstances where inappropriate to settle.
  •   77M.   Circumstances where appropriate to settle.
  •   77N.   Power to settle and conduct of officials.
  •   77O.   Procedure for settlement.
  •   77P.   Register of settlements and reporting.
  •   78.   Offences not expressly mentioned.
  •   79.   Less serious offences and their punishment.
  •   80.   Serious offences and their punishment.
  •   81.   Non-declaration in respect of certain goods.
  •   82.   Prohibition with regard to stamps.
  •   83.   Irregular dealing with or in goods.
  •   84.   False documents and declarations.
  •   85.   Beer of higher alcoholic strength than registered.
  •   86.   Certain specified offences.
  •   86A.   Publication of names of offenders.
  •   87.   Goods irregularly dealt with liable to forfeiture.
  •   88.   Seizure.
  •   89.   Notice of claim by owner in respect of seized goods.
  •   90.   Disposal of seized goods.
  •   91.   Administrative penalties.
  •   92.   Payment and disposal of fines and penalties.
  •   93.   Remission or mitigation of penalties and forfeiture.
  •   93A.   . . . . . .
  •   94.   Recovery of penalties by process of law.
  •   95.   Jurisdiction of courts.
  •   96.   Notice of action and period for bringing action.
  •   96A.   Approval of container operators.
  •   97.   Master, container operator or pilot may appoint agent.
  •   98.   Liability of principal for acts of agent.
  •   99.   Liability of agent for obligations imposed on principal.
  •   99A.   Consultant and agent not being clearing agent required to register.
  •   100.   Agent may be called upon to produce written authority.
  •   101.   Business accounts, documents, etc., to be available for inspection.
  •   101A.   Electronic communication for the purposes of customs and excise procedures.l
  •   101B.   Special provisions relating to the processing and protection of personal information.
  •   102.   Sellers of goods to produce proof of payment of duty.
  •   103.   Liability of company, partnership, etc.
  •   104.   . . . . . .
  •   105.   Interest on outstanding amounts.
  •   106.   Samples.
  •   107.   Expenses of landing, examination, weighing, analysis, etc.
  •   107A.   Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials.
  •   108.   . . . . . .
  •   109.   Destruction of goods and detention of ships or vehicles.
  •   110.   Instruments and tables.
  •   111.   Production of certificate of officer on registration of certain motor vehicles.
  •   112.   Wreck.
  •   113.   Prohibition and restrictions.
  •   113A.   Powers and duties of officers in connection with counterfeit goods.
  •   114.   Duty constitutes a debt to the State.
  •   114A.   Application of Tax Administration Act for write off or compromise of debt.
  •   114AA.   Power to appoint agent.
  •   114B.   Remedies of Commissioner against agent or trustee.
  •   115.   Entries, oaths, etc., made outside the Republic of full force and effect.
  •   116.   Manufacture of excisable goods solely for use by the manufacturer thereof.
  •   116A.   . . . . . .
  •   117.   Statistics.
  •   118.   Delegation of powers and assignment of duties.
  •   119.   Substitution of Schedules.
  •   119A.   Special provisions for customs modernisation.
  •   119B.   Arrangements for obtaining undue tax benefits.
  •   120.   Regulations and rules.
  •   121.   Repeal of laws.
  •   122.   Short title and commencement.
  •   Schedule No. 9

•   Diamond Export Levy Act, No. 15 of 2007
  •   1.   Definitions.
  •   2.   Charging provision.
  •   3.   Rates.
  •   4.   Import credit.
  •   5.   Relief for temporary exports.
  •   6.   Relief for election purchases.
  •   7.   Exemption for large producers.
  •   8.   Exemption for medium producers.
  •   9.   Exemption for small producers.
  •   10.   Exemption for diamond beneficiators.
  •   11.   Gross sales.
  •   12.   Ministerial reduction.
  •   13.   Acquisitions from State Diamond Trader.
  •   14.   Transitional arrangements.
  •   15.   Short title and commencement.

•   Diamond Export Levy (Administration) Act, No. 14 of 2007
  •   1.   Definitions.
  •   2.   Registration.
  •   3.   Cancellation of registration.
  •   4.   Returns and assessment periods.
  •   5.   Payment of levy.
  •   6.   Form, manner and place determined by Commissioner.
  •   7.   Maintenance of records.
  •   8.   Election procedure.
  •   9.   Penalties.
  •   10.   . . . . . .
  •   11.   . . . . . .
  •   12.   . . . . . .
  •   13.   . . . . . .
  •   14.   . . . . . .
  •   15.   Interest.
  •   16.   Division of responsibility.
  •   17.   . . . . . .
  •   18.   Rules.
  •   19.   Amendment of laws.
  •   20.   Act binding on State and application of other laws.
  •   21.   Short title and commencement.
  •   Schedule AMENDMENT OF LAWS

•   EMPLOYMENT TAX INCENTIVE ACT NO. 26 OF 2013
  •   1.   Definitions.
  •   2.   Instituting of employment tax incentive.
  •   3.   Eligible employers.
  •   4.   Compliance with wage regulating measures.
  •   5.   Penalty and disqualification in respect of displacement.
  •   6.   Qualifying employees.
  •   7.   Determining amount of employment tax incentive.
  •   8.   Unavailability of employment tax incentive for reducing employees’ tax.
  •   9.   Roll-over of amounts.
  •   10.   Reimbursement.
  •   11.   Reporting.
  •   12.   Cessation of employment tax incentive.
  •   13.   Amendment of laws.
  •   14.   Short title and commencement.
  •   SCHEDULE

•   ESTATE DUTY ACT NO. 45 OF 1955
  •   1.   Definitions.
  •   2.   Levy of estate duty.
  •   3.   What constitutes an estate.
  •   4.   Net value of an estate.
  •   4A.   Dutiable amount of an estate.
  •   5.   Determination of value of property.
  •   6.   Administration of Act.
  •   7.   Rendering of returns.
  •   8.   . . . . . .
  •   8bis.   . . . . . .
  •   8A.   . . . . . .
  •   8B.   . . . . . .
  •   8C.   . . . . . .
  •   8D.   . . . . . .
  •   8E.   . . . . . .
  •   9.   Assessment of duty by Commissioner.
  •   9A.   . . . . . .
  •   9B.   . . . . . .
  •   9C.   Payment of duty.
  •   10.   Payment of interest.
  •   11.   Person liable for duty.
  •   12.   Duty payable by executor.
  •   12A.   . . . . . .
  •   12B.   . . . . . .
  •   13.   Right of recovery by executor.
  •   14.   Right to mortgage property.
  •   15.   Recovery of duty paid in certain cases.
  •   16.   Deduction of transfer duty and donations tax.
  •   17.   No account to be filed by Master before duty is paid or secured.
  •   18.   No property to be delivered by executor before duty provided for.
  •   19.   . . . . . .
  •   20.   Expenditure incurred by executor.
  •   21 and 22.   . . . . . .
  •   23.   . . . . . .
  •   23bis.   . . . . . .
  •   24.   . . . . . .
  •   25.   . . . . . .
  •   25A.   . . . . . .
  •   26.   Prevention of, or relief from double taxation.
  •   27.   . . . . . .
  •   28.   Offences.
  •   28A.   . . . . . .
  •   29.   Regulations.
  •   30.   . . . . . .
  •   31.   Repeal of laws.
  •   32.   Short title and date of commencement.
  •   First Schedule RATE OF ESTATE DUTY
  •   Second Schedule LAWS REPEALED

•   INCOME TAX ACT NO. 58 OF 1962
  •   1.   Interpretation.
  •   2.   Administration of Act.
  •   3.   Exercise of powers and performance of duties.
  •   4.   . . . . . .
  •   4A.   Exercise of powers and performance of duties by Minister.
  •   5.   Levy of normal tax and rates thereof.
  •   5A.   . . . . . .
  •   6.   Normal tax rebates.
  •   6A.   Medical scheme fees tax credit.
  •   6B.   Additional medical expenses tax credit.
  •   6bis.   . . . . . .
  •   6ter.   . . . . . .
  •   6quat.   Rebate or deduction in respect of foreign taxes on income.
  •   6quin.  Rebate in respect of foreign taxes on income from source within Republic.
  •   6sex.   . . . . . .
  •   7.   When income is deemed to have accrued or to have been received.
  •   7A.   Date of receipt or accrual of antedated salaries or pensions and of certain retirement gratuities.
  •   7B.   Timing of accrual and incurral of variable remuneration.
  •   7C.   Loan or credit advanced to a trust by a connected person.
  •   7D.   Calculation of amount of interest.
  •   7E.   Time of accrual of interest payable by SARS.
  •   7F.   Deduction of interest repaid to SARS.
  •   8.   Certain amounts to be included in income or taxable income.
  •   8A.   Gains made by directors of companies or by employees in respect of rights to acquire marketable securities.
  •   8B.   Taxation of amounts derived from broad-based employee share plan.
  •   8C.   Taxation of directors and employees on vesting of equity instruments.
  •   8D.   . . . . . .
  •   8E.   Dividends derived from certain shares and equity instruments deemed to be income in relation to recipients thereof.
  •   8EA.   Dividends on third-party backed shares deemed to be income in relation to recipients thereof.
  •   8F.   Interest on hybrid debt instruments deemed to be dividends in specie.
  •   8FA.   Hybrid interest deemed to be dividends in specie.
  •   8G.   Determination of contributed tax capital in respect of shares issued to a group company.
  •   9.   Source of income.
  •   9A.   Blocked foreign funds.
  •   9B.   . . . . . .
  •   9C.   Circumstances in which certain amounts received or accrued from disposal of shares are deemed to be of a capital nature.
  •   9D.   Net income of controlled foreign companies.
  •   9E.   . . . . . .
  •   9F.   . . . . . .
  •   9G.   . . . . . .
  •   9H.   Change of residence, ceasing to be controlled foreign company or becoming headquarter company.
  •   9HA.   Disposal by deceased person.
  •   9HB.   Transfer of asset between spouses.
  •   9I.   Headquarter companies.
  •   9J.   Interest of non-resident persons in immovable property.
  •   10.   Exemptions.
  •   10A.   Exemption of capital element of purchased annuities.
  •   10B.   Exemption of foreign dividends and dividends paid or declared by headquarter companies.
  •   10C.   Exemption of non-deductible element of compulsory annuities.
  •   11.   General deductions allowed in determination of taxable income.
  •   11A.   Deductions in respect of expenditure and losses incurred prior to commencement of trade.
  •   11B.   . . . . . .
  •   11C.   . . . . . .
  •   11D.   Deductions in respect of scientific or technological research and development.
  •   11E.   Deduction of certain expenditure incurred by sporting bodies.
  •   11F.   Deduction in respect of contributions to retirement funds.
  •   11bis.   . . . . . .
  •   11ter.   . . . . . .
  •   11quat.   . . . . . .
  •   11quin.   . . . . . .
  •   11sex.   Deduction of compensation for railway operating losses.
  •   11sept.   . . . . . .
  •   11oct.   . . . . . .
  •   12.   . . . . . .
  •   12A.   . . . . . .
  •   12B.   Deduction in respect of certain machinery, plant, implements, utensils and articles used in farming or production of renewable energy.
  •   12C.   Deduction in respect of assets used by manufacturers or hotel keepers and in respect of aircraft and ships, and in respect of assets used for storage and packing of agricultural products.
  •   12D.   Deduction in respect of certain pipelines, transmission lines and railway lines.
  •   12DA.   Deduction in respect of rolling stock.
  •   12E.   Deductions in respect of small business corpora-tions.
  •   12F.   Deduction in respect of airport and port assets.
  •   12G.   . . . . . .
  •   12H.   Additional deduction in respect of learnership agreements.
  •   12I.   Additional investment and training allowances in respect of industrial policy projects.
  •   12J.   Deductions in respect of expenditure incurred in exchange for issue of venture capital company shares.
  •   12K.   Exemption of certified emission reductions.
  •   12L.   Deduction in respect of energy efficiency savings.
  •   12M.   Deduction of medical lump sum payments.
  •   12N.   Deductions in respect of improvements not owned by taxpayer.
  •   12NA.   Deductions in respect of improvements on property in respect of which government holds a right of use or occupation.
  •   12O.   Exemption in respect of films.
  •   12P.   Exemption of amounts received or accrued in respect of government grants.
  •   12Q.   Exemption of income in respect of ships used in international shipping.
  •   12R.   Special economic zones.
  •   12S.   Deduction in respect of buildings in special economic zones.
  •   12T.   Exemption of amounts received or accrued in respect of tax free investments.
  •   12U.   Additional deduction in respect of roads and fences in respect of production of renewable energy.
  •   13.   Deductions in respect of buildings used in a process of manufacture.
  •   13bis.   Deductions in respect of buildings used by hotel keepers.
  •   13ter.   Deductions in respect of residential buildings.
  •   13quat.   Deductions in respect of erection or improvement of buildings in urban development zones.
  •   13quin.   Deduction in respect of commercial buildings.
  •   13sex.   Deduction in respect of certain residential units.
  •   13sept.   Deduction in respect of sale of low-cost residential units on loan account.
  •   14.   . . . . . .
  •   14bis.   . . . . . .
  •   15.   Deductions from income derived from mining operations.
  •   15A.   Amounts to be taken into account in respect of trading stock derived from mining operations.
  •   16.   . . . . . .
  •   16A.   . . . . . .
  •   17.   . . . . . .
  •   17A.   Expenditure incurred by a lessor of land let for farming purposes, in respect of soil erosion works.
  •   18.   . . . . . .
  •   18A.   Deduction of donations to certain organisations.
  •   18B.   . . . . . .
  •   19.   Concession or compromise in respect of a debt.
  •   20.   Set-off of assessed losses.
  •   20A.   Ring-fencing of assessed losses of certain trades.
  •   20B.   Limitation of losses from disposal of certain assets.
  •   20C.   Ring-fencing of interest and royalties incurred by headquarter companies.
  •   21.   Deduction of alimony, allowance or maintenance.
  •   21bis.   . . . . . .
  •   21ter.   . . . . . .
  •   21quat.   . . . . . .
  •   22.   Amounts to be taken into account in respect of values of trading stocks.
  •   22A.   Schemes of arrangement involving trading stock.
  •   22B.   Dividends treated as income on disposal of certain shares.
  •   23.   Deductions not allowed in determination of taxable income.
  •   23A.   Limitation of allowances granted to lessors of certain assets.
  •   23B.   Prohibition of double deductions.
  •   23C.   Reduction of cost or market value of certain assets.
  •   23D.   Limitation of allowances granted in respect of certain assets.
  •   23E.   . . . . . .
  •   23F.   Acquisition or disposal of trading stock.
  •   23G.   Sale and leaseback arrangements.
  •   23H.   Limitation of certain deductions.
  •   23I.   Prohibition of deductions in respect of certain intellectual property.
  •   23J.   . . . . . .
  •   23K.   Limitation of deductions in respect of reorganisation and acquisition transactions.
  •   23L.   Limitation of deductions in respect of certain short-term insurance policies.
  •   23M.   Limitation of interest deductions in respect of debts owed to persons not subject to tax.
  •   23N.   Limitation of interest deductions in respect of reorganisation and acquisition transactions.
  •   23O.   Limitation of deductions by small, medium or micro-sized enterprises in respect of amounts received or accrued from small business funding entities.
  •   24.   Credit agreements and debtors allowance.
  •   24A.   Transactions whereby fixed property is or company shares are exchanged for shares.
  •   24B.   . . . . . .
  •   24BA.   Transactions where assets are acquired as considera-tion for shares issued.
  •   24C.   Allowance in respect of future expenditure on contracts.
  •   24D.   Deduction of certain expenditure incurred in respect of any National Key Point or specified important place or area.
  •   24E.   Allowance in respect of future expenditure by sporting bodies.
  •   24F.   . . . . . .
  •   24G.   Taxable income of toll road operators.
  •   24H.   Persons carrying on trade or business in partnership.
  •   24I.   Gains or losses on foreign exchange transactions.
  •   24J.   Incurral and accrual of interest.
  •   24JA.   Sharia compliant financing arrangements.
  •   24JB.   Taxation in respect of financial assets and liabilities of certain persons.
  •   24K.   Incurral and accrual of amounts in respect of interest rate agreements.
  •   24L.   Incurral and accrual of amounts in respect of option contracts.
  •   24M.   Incurral and accrual of amounts in respect of assets acquired or disposed of for unquantified amount.
  •   24N.   Incurral and accrual of amounts in respect of disposal or acquisition of equity shares.
  •   24O.   Incurral of interest in respect of certain debts deemed to be in the production of income.
  •   24P.   Allowance in respect of future repairs to certain ships.
  •   25.   Taxation of deceased estates.
  •   25A.   Determination of taxable incomes of permanently separated spouses.
  •   25B.   Income of trusts and beneficiaries of trusts.
  •   25BA.   Amounts received by or accrued to certain portfolios of collective investment schemes and holders of participatory interests in portfolios.
  •   25BB.   Taxation of REITs.
  •   25C.   Income of insolvent estates.
  •   25D.   Determination of taxable income in foreign currency.
  •   26.   Determination of taxable income derived from farming.
  •   26A.   Inclusion of taxable capital gain in taxable income.
  •   26B.   Taxation of oil and gas companies.
  •   27.   Determination of taxable income of co-operative societies and companies.
  •   28.   Taxation of short-term insurance business.
  •   28bis.   . . . . . .
  •   29.   . . . . . .
  •   29A.   Taxation of long-term insurers.
  •   29B.   Mark-to-market taxation in respect of long-term insurers.
  •   30.   Public benefit organisations.
  •   30A.   Recreational clubs.
  •   30B.   Associations.
  •   30C.   Small business funding entities.
  •   31.   Tax payable in respect of international transactions to be based on arm’s length principle.
  •   31A.   . . . . . .
  •   32.   . . . . . .
  •   33.   Assessment of owners or charterers of ships or aircraft who are not residents of the Republic.
  •   34.   . . . . . .
  •   35.   . . . . . .
  •   35A.   Withholding of amounts from payments to non-resident sellers of immovable property.
  •   36.   Calculation of redemption allowance and unredeemed balance of capital expenditure in connection with mining operations.
  •   37.   Calculation of capital expenditure on sale, transfer, lease or cession of mining property.
  •   37A.   Closure rehabilitation company or trust.
  •   37B.   Deductions in respect of environmental expenditure.
  •   37C.   Deductions in respect of environmental conservation and maintenance.
  •   37D.   Allowance in respect of land conservation in respect of nature reserves or national parks.
  •   37E.   . . . . . .
  •   37F.   Determination of taxable income derived by persons previously assessable under certain other laws.
  •   37G.   Determination of taxable income derived from small business undertakings.
  •   37H.   . . . . . .
  •   37I.   . . . . . .
  •   37J.   . . . . . .
  •   37JA.   . . . . . .
  •   37K.   . . . . . .
  •   37L.   . . . . . .
  •   37M.   . . . . . .
  •   37N.   . . . . . .
  •   37O.   . . .
  •   38.   Classification of companies.
  •   39.   Redetermination of company’s status.
  •   40.   . . . . . .
  •   40A.   Close corporations.
  •   40B.   Conversion of co-operative to company.
  •   40C.   Issue of shares or granting of options or rights for no consideration.
  •   40CA.   Acquisitions of assets in exchange for shares or debt issued.
  •   40D.   Communications licence conversions.
  •   40E.   Ceasing to be controlled foreign company.
  •   41.   General.
  •   42.   Asset-for-share transactions.
  •   43.   Substitutive share-for-share transactions.
  •   43A.  . . . . . .
  •   44.   Amalgamation transactions.
  •   45.   Intra-group transactions.
  •   46.   Unbundling transactions.
  •   46A.   Limitation of expenditure incurred in respect of shares held in an unbundling company.
  •   47.   Transactions relating to liquidation, winding-up and deregistration.
  •   47A.   Definitions.
  •   47B.   Imposition of tax.
  •   47C.   Liability for payment of tax.
  •   47D.   Withholding of amounts of tax.
  •   47E.   Payment of amounts of tax deducted or withheld.
  •   47F.   Submission of return.
  •   47G.   Personal liability of resident.
  •   47H.   . . . . . .
  •   47I.   . . . . . .
  •   47J.   Currency of payments made to Commissioner.
  •   47K.   Notification of specified activity.
  •   48.   Definitions.
  •   48A.   Imposition of tax.
  •   48B.   Rates.
  •   48C.   Transitional provisions.
  •   49.   . . . . . .
  •   49A.   Definitions.
  •   49B.   Levy of withholding tax on royalties.
  •   49C.   Liability for tax.
  •   49D.   Exemption from withholding tax on royalties.
  •   49E.   Withholding of withholding tax on royalties by payers of royalties.
  •   49F.   Payment and recovery of tax.
  •   49G.   Refund of withholding tax on royalties.
  •   49H.   Currency of payments made to Commissioner.
  •   50.   . . . . . .
  •   50A.   Definitions.
  •   50B.   Levy of withholding tax on interest.
  •   50C.   Liability for tax.
  •   50D.   Exemption from withholding tax on interest.
  •   50E.   Withholding of withholding tax on interest by payers of interest.
  •   50F.   Payment and recovery of tax.
  •   50G.   Refund of withholding tax on interest.
  •   50H.   Currency of payments made to Commissioner.
  •   51.   . . . . . .
  •   51A-51H.   . . .
  •   52.   . . . . . .
  •   53.   . . . . . .
  •   54.   Levy of donations tax.
  •   55.   Definitions for purposes of this Part.
  •   56.   Exemptions.
  •   57.   Disposals by companies under donations at the instance of any person.
  •   57A.   Donations by spouses married in community of property.
  •   58.   Property disposed of under certain transactions deemed to have been disposed of under a donation.
  •   59.   Persons liable for the tax.
  •   60.   Payment and assessment of the tax.
  •   61.   Extension of scope of certain provisions of Act for purposes of donations tax.
  •   62.   Value of property disposed of under donations.
  •   63.   . . . . . .
  •   64.   Rate of donations tax.
  •   64A.   . . . . . .
  •   64B.   . . . . . .
  •   64C.   . . . . . .
  •   64D.   Definitions.
  •   64E.   Levy of tax.
  •   64EA.   Liability for tax.
  •   64EB.   Deemed beneficial owners of dividends.
  •   64F.   Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie.
  •   64FA.   Exemption from and reduction of tax in respect of dividends in specie.
  •   64G.   Withholding of dividends tax by companies declaring and paying dividends.
  •   64H.   Withholding of dividends tax by regulated inter-mediaries.
  •   64I.   Withholding of dividends tax by insurers.
  •   64J.   . . . . . .
  •   64K.   Payment and recovery of tax.
  •   64L.   Refund of tax in respect of dividends declared and paid by companies.
  •   64LA.   Refund of tax in respect of dividends in specie.
  •   64M.   Refund of tax in respect of dividends paid by regulated intermediaries.
  •   64N.   Rebate in respect of foreign taxes on dividends.
  •   65.   . . . . . .
  •   66.   Notice by Commissioner requiring returns for assessment of normal tax under this Act.
  •   67.   Registration as taxpayer.
  •   67A.   . . . . . .
  •   68.   Income and capital gain of married persons and minor children.
  •   69.   . . . . . .
  •   70.   . . . . . .
  •   70A.   . . . . . .
  •   70B.   . . . . . .
  •   71.   . . . . . .
  •   72.   . . . . . .
  •   72A.   Return relating to controlled foreign company.
  •   73.   . . . . . .
  •   73A.   . . . . . .
  •   73B.   . . . . . .
  •   73C.   . . . . . .
  •   74.   . . . . . .
  •   74A.   . . . . . .
  •   74B.   . . . . . .
  •   74C.   . . . . . .
  •   74D.   . . . . . .
  •   75.   . . . . . .
  •   75A.   . . . . . .
  •   75B.   . . . . . .
  •   76.   . . . . . .
  •   76A.   . . . . . .
  •   76B.   . . . . . .
  •   76C.   . . . . . .
  •   76D.   . . . . . .
  •   76E.   . . . . . .
  •   76F.   . . . . . .
  •   76G.   . . . . . .
  •   76H.   . . . . . .
  •   76I.   . . . . . .
  •   76J.   . . . . . .
  •   76K.   . . . . . .
  •   76L.   . . . . . .
  •   76M.   . . . . . .
  •   76N.   . . . . . .
  •   76O.   . . . . . .
  •   76P.   . . . . . .
  •   76Q.   . . . . . .
  •   76R.   . . . . . .
  •   76S.   . . . . . .
  •   77.   . . . . . .
  •   78.   . . . . . .
  •   79.   . . . . . .
  •   79A.   . . . . . .
  •   79B.   . . . . . .
  •   80.   . . . . . .
  •   80A.   Impermissible tax avoidance arrangements.
  •   80B.   Tax consequences of impermissible tax avoidance.
  •   80C.   Lack of commercial substance.
  •   80D.   Round trip financing.
  •   80E.   Accommodating or tax-indifferent parties.
  •   80F.   Treatment of connected persons and accommodating or tax-indifferent parties.
  •   80G.   Presumption of purpose.
  •   80H.   Application to steps in or parts of an arrangement.
  •   80I.   Use in the alternative.
  •   80J.   Notice.
  •   80K.   Interest.
  •   80L.   Definitions.
  •   80M.   . . . . . .
  •   80N.   . . . . . .
  •   80O.   . . . . . .
  •   80P.   . . . . . .
  •   80Q.   . . . . . .
  •   80R.   . . . . . .
  •   80S.   . . . . . .
  •   80T.   . . . . . .
  •   81.   . . . . . .
  •   82.   . . . . . .
  •   83.   . . . . . .
  •   83A.   . . . . . .
  •   84.   . . . . . .
  •   85.   . . . . . .
  •   86.   . . . . . .
  •   86A.   . . . . . .
  •   87.   . . . . . .
  •   88.   . . . . . .
  •   88A.   . . . . . .
  •   88B.   . . . . . .
  •   88C.   . . . . . .
  •   88D.   . . . . . .
  •   88E.   . . . . . .
  •   88F.   . . . . . .
  •   88G.   . . . . . .
  •   88H.   . . . . . .
  •   89.   Appointment of day for payment of tax and interest on overdue payments.
  •   89bis.   Payments of employees’ tax and provisional tax and interest on overdue payments of such taxes.
  •   89ter.   . . . . . .
  •   89quat.   Interest on underpayments and overpayments of provisional tax.
  •   89quin.   Calculation of interest payable under this Act.
  •   89sex.   . . . . . .
  •   89sept.   . . . . . .
  •   90.   Persons by whom normal tax payable.
  •   91.   Recovery of tax.
  •   91A.   . . . . . .
  •   92.   . . . . . .
  •   93.   . . . . . .
  •   93bis.   . . . . . .
  •   94.   . . . . . .
  •   94A.   . . . . . .
  •   95.   . . . . . .
  •   96.   . . . . . .
  •   97.   . . . . . .
  •   98.   . . . . . .
  •   99.   . . . . . .
  •   100.   . . . . . .
  •   101.   . . . . . .
  •   102.   Refunds.
  •   102A.   . . . . . .
  •   103.   Transactions, operations or schemes for purposes of avoiding or postponing liability for or reducing amounts of taxes on income.
  •   104.   . . . . . .
  •   105.   . . . . . .
  •   105A.   . . . . . .
  •   106.   . . . . . .
  •   107.   Regulations.
  •   107A.   . . . . . .
  •   107B.   . . . . . .
  •   108.   Prevention of or relief from double taxation.
  •   109.   . . . . . .
  •   110.   . . . . . .
  •   110bis.   . . . . . .
  •   111.   Repeal of laws.
  •   111A.   . . . . . .
  •   112.   Short title and commencement.
  •   FIRST SCHEDULE
  •   SECOND SCHEDULE
  •   THIRD SCHEDULE
  •   FOURTH SCHEDULE
  •   FIFTH SCHEDULE
  •   SIXTH SCHEDULE
  •   SEVENTH SCHEDULE
  •   EIGHTH SCHEDULE
  •   NINTH SCHEDULE
  •   TENTH SCHEDULE
  •   ELEVENTH SCHEDULE

•   Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, No. 35 of 2013
  •   1.   Definitions.
  •   2.   Interpretation.
  •   3.   Registration.
  •   4.   Return and notice of assessment.
  •   5.   Record keeping.
  •   6.   Disclosure of information.
  •   7.   Short title and commencement.

•   Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, No. 36 of 2013
  •   1.   Definitions.
  •   2.   Imposition of levy.
  •   3.   Determination of levy.
  •   4.   Contributions and interest direct charge against National Revenue Fund.
  •   5.   Short title and commencement.

•   Mineral and Petroleum Resources Royalty Act, No. 28 of 2008
  •   1.   Definitions.
  •   2.   Imposition of royalty.
  •   3.   Determination of royalty.
  •   4.   Royalty formulae.
  •   5.   Earnings before interest and taxes.
  •   6.   Gross sales.
  •   6A.   Application of Schedule 2.
  •   7.   Small business exemption.
  •   8.   Exemption for sampling.
  •   8A.   Rollover relief for transfers between extractors.
  •   9.   Rollover relief for disposals involving going concerns.
  •   10.   Transfer involving body of unincorporated persons.
  •   11.   Arm’s length transactions.
  •   12.   General anti-avoidance rule.
  •   13.   Conclusion of fiscal stability agreements.
  •   14.   Terms and conditions of fiscal stability agreements.
  •   15.   Foreign currency.
  •   16.   Transitional credits.
  •   17.   Act binding on State and application of other laws.
  •   18.   Short title and commencement.
  •   Schedule 1 REFINED CONDITION OF MINERAL RESOURCES
  •   Schedule 2 UNREFINED CONDITION OF MINERAL RESOURCES

•   Mineral and Petroleum Resources Royalty (Administration) Act, No. 29 of 2008
  •   1.   Definitions.
  •   2.   Registration.
  •   3.   Cancellation of registration.
  •   4.   Election for unincorporated body of persons.
  •   5.   Estimates, returns and payments.
  •   5A.   Adjustments of estimates.
  •   6.   Payments and returns.
  •   6A.   Refunds.
  •   7.   . . . . . .
  •   8.   Maintenance of records.
  •   9.   . . . . . .
  •   10.   . . . . . .
  •   11.   . . . . . .
  •   12.   . . . . . .
  •   13.   . . . . . .
  •   14.   Penalty for underpayment as a result of underestimation of royalty payable.
  •   15.   . . . . . .
  •   16.   Interest.
  •   17.   Administration of Act.
  •   18.   . . . . . .
  •   18A.   . . . . . .
  •   19.   Reporting, secrecy and disclosure.
  •   20.   Regulations.
  •   21.   Short title and commencement.

•   SECURITIES TRANSFER TAX ACT NO. 25 OF 2007
  •   1.   Definitions.
  •   2.   Imposition of tax.
  •   3.   Purchase of listed securities through or from member.
  •   4.   Transfer of listed securities effected by participant.
  •   5.   Other transfers of listed securities.
  •   6.   Transfer of unlisted securities.
  •   7.   Tax recoverable from person to whom security is transferred.
  •   8.   Exemptions.
  •   8A.   Sharia compliant financing arrangements.
  •   9.   Schemes for obtaining undue tax benefits.
  •   10.   Effect of certain exemptions from taxes.
  •   11.   Repeal of Act.
  •   12.   Short title and commencement.

•   SECURITIES TRANSFER TAX ADMINISTRATION ACT NO. 26 OF 2007
  •   1.   Administration and interpretation of Act.
  •   2.   Notification requirement.
  •   3.   Payments.
  •   4.   Refunds.
  •   5.   Interest on overdue payments.
  •   6.   . . . . . .
  •   6A.   Penalty on default.
  •   7.   . . . . . .
  •   8.   Interest on overdue payments and penalty on default recoverable from person to whom security is transferred.
  •   9.   . . . . . .
  •   10.   . . . . . .
  •   11.   . . . . . .
  •   12.   . . . . . .
  •   13.   Records.
  •   14.   . . . . . .
  •   15.   . . . . . .
  •   16.   . . . . . .
  •   17.   . . . . . .
  •   18.   . . . . . .
  •   19.   . . . . . .
  •   20.   Offences.
  •   21.   . . . . . .
  •   22.   Short title and commencement.

•   SKILLS DEVELOPMENT LEVIES ACT NO. 9 OF 1999
  •   1.   Definitions.
  •   2.   Administration of Act.
  •   3.   Imposition of levy.
  •   4.   Exemptions.
  •   5.   Registration for payment of levy.
  •   6.   Payment of levy to Commissioner and refund.
  •   6A.   
  •   6B.   . . . . . .
  •   7.   Payment of levy to SETA and refund.
  •   7A.   . . . . . .
  •   8.   Distribution of levies paid to Commissioner.
  •   9.   Distribution of levies paid to SETA.
  •   10.   Collection costs.
  •   11.   Interest on late payment.
  •   12.   Penalties on default.
  •   13.   . . . . . .
  •   14.   Recovery of levy.
  •   15.   Appointment of inspectors.
  •   16.   . . . . . .
  •   17.   . . . . . .
  •   18.   Co-operation with inspectors.
  •   19.   Undertakings and compliance orders.
  •   20.   . . . . . .
  •   20A.   . . . . . .
  •   21.   . . . . . .
  •   22.   Regulations.
  •   23.   Amendment of Skills Development Act.
  •   24.   Short title and commencement.
  •   Schedule AMENDMENT OF SKILLS DEVELOPMENT ACT

•   SOUTH AFRICAN REVENUE SERVICE ACT NO. 34 OF 1997
  •   1.   Definitions.
  •   2.   Establishment.
  •   3.   Objectives.
  •   4.   Functions.
  •   5.   Powers.
  •   6.   Appointment.
  •   7.   Acting Commissioner.
  •   8.  . . . . . .
  •   9.   Responsibilities.
  •   10.   Assignment of powers and duties.
  •   11.   Establishment.
  •   12.   Constitution.
  •   13.   Powers.
  •   14.   Procedures.
  •   15.   Disclosure of interest.
  •   16.   Remuneration.
  •   17.   . . . . . .
  •   18.   Terms and conditions of employment.
  •   19.   Pension rights.
  •   20.   Training and education.
  •   21.   Existing staff.
  •   22.   Accountability.
  •   23.   . . . . . .
  •   24.   Funds.
  •   25.   Chief source of income.
  •   26.   . . . . . .
  •   27.   . . . . . .
  •   28.   Audits.
  •   29.   . . . . . .
  •   30.   Restrictions on names implying connection with SARS.
  •   31.   Protection of confidential information.
  •   32.   Exemption from transfer and stamp duty.
  •   33.   Amendment of Schedule 1.
  •   34.   Amendment of legislation affected by this Act.
  •   35.   Short title and commencement.
  •   Schedule 1 LEGISLATION ADMINISTERED BY COMMISSIONER
  •   Schedule 2 TRANSITIONAL PROVISIONS
  •   Schedule 3 AMENDMENT OF LEGISLATION AFFECTED BY THIS ACT

•   TAX ADMINISTRATION ACT NO. 28 OF 2011
  •   1.   Definitions.
  •   2.   Purpose of Act.
  •   3.   Administration of tax Acts.
  •   4.   Application of Act.
  •   5.   Practice generally prevailing.
  •   6.   Powers and duties.
  •   7.   Conflict of interest.
  •   8.   Identity cards.
  •   9.   Decision or notice by SARS.
  •   10.   Delegations by the Commissioner.
  •   11.   Legal proceedings involving Commissioner.
  •   12.   Right of appearance in proceedings.
  •   13.   Powers and duties of Minister.
  •   14.   Power of Minister to appoint Tax Ombud.
  •   15.   Office of Tax Ombud.
  •   16.   Mandate of Tax Ombud.
  •   17.   Limitations on authority.
  •   18.   Review of complaint.
  •   19.   Reports by Tax Ombud.
  •   20.   Resolution and recommendations.
  •   21.   Confidentiality.
  •   22.   Registration requirements.
  •   23.   Communication of changes in particulars.
  •   24.   Taxpayer reference number.
  •   25.   Submission of return.
  •   26.   Third party returns.
  •   27.   Other returns required.
  •   28.   Statement concerning accounts.
  •   29.   Duty to keep records.
  •   30.   Form of records kept or retained.
  •   31.   Inspection of records.
  •   32.   Retention period in case of audit, objection or appeal.
  •   33.   Translation.
  •   34.   Definitions.
  •   35.   Reportable arrangements.
  •   36.   Excluded arrangements.
  •   37.   Disclosure obligation.
  •   38.   Information to be submitted.
  •   39.   Reportable arrangement reference number.
  •   40.   Selection for inspection, verification or audit.
  •   41.   Authorisation for SARS official to conduct audit or criminal investigation.
  •   42.   Keeping taxpayer informed.
  •   42A.   Procedure where legal professional privilege is asserted.
  •   43.   Referral for criminal investigation.
  •   44.   Conduct of criminal investigation.
  •   45.   Inspection.
  •   46.   Request for relevant material.
  •   47.   Production of relevant material in person.
  •   48.   Field audit or criminal investigation.
  •   49.   Assistance during field audit or criminal investigation.
  •   50.   Authorisation for inquiry.
  •   51.   Inquiry order.
  •   52.   Inquiry proceedings.
  •   53.   Notice to appear.
  •   54.   Powers of presiding officer.
  •   55.   Witness fees.
  •   56.   Confidentiality of proceedings.
  •   57.   Incriminating evidence.
  •   58.   Inquiry not suspended by civil or criminal proceedings.
  •   59.   Application for warrant.
  •   60.   Issuance of warrant.
  •   61.   Carrying out search.
  •   62.   Search of premises not identified in warrant.
  •   63.   Search without warrant.
  •   64.   Legal professional privilege.
  •   65.   Person’s right to examine and make copies.
  •   66.   Application for return of seized relevant material or costs of damages.
  •   67.   General prohibition of disclosure.
  •   68.   SARS confidential information and disclosure.
  •   69.   Secrecy of taxpayer information and general disclosure.
  •   70.   Disclosure to other entities.
  •   71.   Disclosure in criminal, public safety or environmental matters.
  •   72.   Self incrimination.
  •   73.   Disclosure to taxpayer of own record.
  •   74.   Publication of names of offenders.
  •   75.   Definitions.
  •   76.   Purpose of advance rulings.
  •   77.   Scope of advance rulings.
  •   78.   Private rulings and class rulings.
  •   79.   Applications for advance rulings.
  •   80.   Rejection of application for advance ruling.
  •   81.   Fees for advance rulings.
  •   82.   Binding effect of advance rulings.
  •   83.   Applicability of advance rulings.
  •   84.   Rulings rendered void.
  •   85.   Subsequent changes in tax law.
  •   86.   Withdrawal or modification of advance rulings.
  •   87.   Publication of advance rulings.
  •   88.   Non-binding private opinions.
  •   89.   Binding general rulings.
  •   90.   Procedures and guidelines for advance rulings.
  •   91.   Original assessments.
  •   92.   Additional assessments.
  •   93.   Reduced assessments.
  •   94.   Jeopardy assessments.
  •   95.   Estimation of assessments.
  •   96.   Notice of assessment.
  •   97.   Recording of assessments.
  •   98.   Withdrawal of assessments.
  •   99.   Period of limitations for issuance of assessments.
  •   100.   Finality of assessment or decision.
  •   101.   Definitions.
  •   102.   Burden of proof.
  •   103.   Rules for dispute resolution.
  •   104.   Objection against assessment or decision.
  •   105.   Forum for dispute of assessment or decision.
  •   106.   Decision on objection.
  •   107.   Appeal against assessment or decision.
  •   108.   Establishment of tax board.
  •   109.   Jurisdiction of tax board.
  •   110.   Constitution of tax board.
  •   111.   Appointment of chairpersons.
  •   112.   Clerk of tax board.
  •   113.   Tax board procedure.
  •   114.   Decision of tax board.
  •   115.   Referral of appeal to tax court.
  •   116.   Establishment of tax court.
  •   117.   Jurisdiction of tax court.
  •   118.   Constitution of tax court.
  •   119.   Nomination of president of tax court.
  •   120.   Appointment of panel of tax court members.
  •   121.   Appointment of registrar of tax court.
  •   122.   Conflict of interest of tax court members.
  •   123.   Death, retirement or incapability of judge or member.
  •   124.   Sitting of tax court not public.
  •   125.   Appearance at hearing of tax court.
  •   126.   Subpoena of witness to tax court.
  •   127.   Non-attendance by witness or failure to give evidence.
  •   128.   Contempt of tax court.
  •   129.   Decision by tax court.
  •   130.   Order for costs by tax court.
  •   131.   Registrar to notify parties of judgment of tax court.
  •   132.   Publication of judgment of tax court.
  •   133.   Appeal against decision of tax court.
  •   134.   Notice of intention to appeal tax court decision.
  •   135.   Leave to appeal to Supreme Court of Appeal against tax court decision.
  •   136.   Failure to lodge notice of intention to appeal tax court decision.
  •   137.   Notice by registrar of period for appeal of tax court decision.
  •   138.   Notice of appeal to Supreme Court of Appeal against tax court decision.
  •   139.   Notice of cross-appeal of tax court decision.
  •   140.   Record of appeal of tax court decision.
  •   141.   Abandonment of judgment.
  •   142.   Definitions.
  •   143.   Purpose of Part.
  •   144.   Initiation of settlement procedure.
  •   145.   Circumstances where settlement is inappropriate.
  •   146.   Circumstances where settlement is appropriate.
  •   147.   Procedure for settlement.
  •   148.   Finality of settlement agreement.
  •   149.   Register of settlements and reporting.
  •   150.   Alteration of assessment or decision on settlement.
  •   151.   Taxpayer.
  •   152.   Person chargeable to tax.
  •   153.   Representative taxpayer.
  •   154.   Liability of representative taxpayer.
  •   155.   Personal liability of representative taxpayer.
  •   156.   Withholding agent.
  •   157.   Personal liability of withholding agent.
  •   158.   Responsible third party.
  •   159.   Personal liability of responsible third party.
  •   160.   Taxpayer’s right to recovery.
  •   161.   Security by taxpayer.
  •   162.   Determination of time and manner of payment of tax.
  •   163.   Preservation order.
  •   164.   Payment of tax pending objection or appeal.
  •   165.   Taxpayer account.
  •   166.   Allocation of payments.
  •   167.   Instalment payment agreement.
  •   168.   Criteria for instalment payment agreement.
  •   169.   Debt due to SARS.
  •   170.   Evidence as to assessment.
  •   171.   Period of limitation on collection of tax.
  •   172.   Application for civil judgment for recovery of tax.
  •   173.   Jurisdiction of Magistrates’ Court in judgment procedure.
  •   174.   Effect of statement filed with clerk or registrar.
  •   175.   Amendment of statement filed with clerk or registrar.
  •   176.   Withdrawal of statement and reinstitution of proceedings.
  •   177.   Institution of sequestration, liquidation or winding-up proceedings.
  •   178.   Jurisdiction of court in sequestration, liquidation or winding-up proceedings.
  •   179.   Liability of third party appointed to satisfy tax debts.
  •   180.   Liability of financial management for tax debts.
  •   181.   Liability of shareholders for tax debts.
  •   182.   Liability of transferee for tax debts.
  •   183.   Liability of person assisting in dissipation of assets.
  •   184.   Recovery of tax debts from other persons.
  •   185.   Tax recovery on behalf of foreign governments.
  •   186.   Compulsory repatriation of foreign assets of taxpayer.
  •   187.   General interest rules.
  •   188.   Period over which interest accrues.
  •   189.   Rate at which interest is charged.
  •   190.   Refunds of excess payments.
  •   191.   Refunds subject to set-off and deferral.
  •   192.   Definitions.
  •   193.   Purpose of Chapter.
  •   194.   Application of Chapter.
  •   195.   Temporary write off of tax debt.
  •   196.   Tax debt uneconomical to pursue.
  •   197.   Permanent write off of tax debt.
  •   198.   Tax debt irrecoverable at law.
  •   199.   Procedure for writing off tax debt.
  •   200.   Compromise of tax debt.
  •   201.   Request by debtor for compromise of tax debt.
  •   202.   Consideration of request to compromise tax debt.
  •   203.   Circumstances where not appropriate to compromise tax debt.
  •   204.   Procedure for compromise of tax debt.
  •   205.   SARS not bound by compromise of tax debt.
  •   206.   Register of tax debts written off or compromised.
  •   207.   Reporting by Commissioner of tax debts written off or compromised.
  •   208.   Definitions.
  •   209.   Purpose of Chapter.
  •   210.   Non-compliance subject to penalty.
  •   211.   Fixed amount penalty table.
  •   212.   Reportable arrangement penalty.
  •   213.   Imposition of percentage based penalty.
  •   214.   Procedures for imposing penalty.
  •   215.   Procedure to request remittance of penalty.
  •   216.   Remittance of penalty for failure to register.
  •   217.   Remittance of penalty for nominal or first incidence of non-compliance.
  •   218.   Remittance of penalty in exceptional circumstances.
  •   219.   Penalty incorrectly assessed.
  •   220.   Objection and appeal against decision not to remit penalty.
  •   221.   Definitions.
  •   222.   Understatement penalty.
  •   223.   Understatement penalty percentage table.
  •   224.   Objection and appeal against imposition of understatement penalty.
  •   225.   Definitions.
  •   226.   Qualification of person subject to audit or investigation for voluntary disclosure.
  •   227.   Requirements for valid voluntary disclosure.
  •   228.   No-name voluntary disclosure.
  •   229.   Voluntary disclosure relief.
  •   230.   Voluntary disclosure agreement.
  •   231.   Withdrawal of voluntary disclosure relief.
  •   232.   Assessment or determination to give effect to agreement.
  •   233.   Reporting of voluntary disclosure agreements.
  •   234.   Criminal offences relating to non-compliance with tax Acts.
  •   235.   Evasion of tax and obtaining undue refunds by fraud or theft.
  •   236.   Criminal offences relating to secrecy provisions.
  •   237.   Criminal offences relating to filing return without authority.
  •   238.   Jurisdiction of courts in criminal matters.
  •   239.   Definitions.
  •   240.   Registration of tax practitioners.
  •   240A.   Recognition of controlling bodies.
  •   241.   Complaint to controlling body.
  •   242.   Disclosure of information regarding complaint and remedies of taxpayer.
  •   243.   Complaint considered by controlling body.
  •   244.   Deadlines.
  •   245.   Power of Minister to determine date for submission of returns and payment of tax.
  •   246.   Public officers of companies.
  •   247.   Company address for notices and documents.
  •   248.   Public officer in event of liquidation, winding-up or business rescue.
  •   249.   Default in appointing public officer or address for notices or documents.
  •   250.   Authentication of documents.
  •   251.   Delivery of documents to persons other than companies.
  •   252.   Delivery of documents to companies.
  •   253.   Documents delivered deemed to have been received.
  •   254.   Defect does not affect validity.
  •   255.   Rules for electronic communication.
  •   256.   Tax compliance status.
  •   257.   Regulations by Minister.
  •   258.   New taxpayer reference number.
  •   259.   Appointment of Tax Ombud.
  •   260.   Provisions relating to secrecy.
  •   261.   Public officer previously appointed.
  •   262.   Appointment of chairpersons of tax board.
  •   263.   Appointment of members of tax court.
  •   264.   Continuation of tax board, tax court and court rules.
  •   265.   Continuation of appointment to a post or office or delegation by Commissioner.
  •   266.   Continuation of authority to audit.
  •   267.   Conduct of inquiries and execution of search and seizure warrants.
  •   268.   Application of Chapter 15.
  •   269.   Continuation of authority, rights and obligations.
  •   270.   Application of Act to prior or continuing action.
  •   271.   Amendment of legislation.
  •   272.   Short title and commencement.
  •   SCHEDULE 1

•   TRANSFER DUTY ACT NO. 40 OF 1949
  •   1.   Definitions.
  •   2.   Imposition of transfer duty.
  •   3.   By whom, when and to whom duty payable.
  •   3A.   Sharia compliant financing arrangements.
  •   4.   Penalty and interest on late payment of duty.
  •   5.   Value of property on which duty payable.
  •   6.   Certain payments to be added to the consideration payable in respect of property.
  •   7.   Certain payments excluded from the consideration payable in respect of property.
  •   8.   Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash.
  •   9.   Exemptions from duty.
  •   9A.   . . . . . .
  •   10.   Administration of Act.
  •   11.   Powers of the Commissioner.
  •   11A.   . . . . . .
  •   11B.   . . . . . .
  •   11C.   . . . . . .
  •   11D.   . . . . . .
  •   11E.   . . . . . .
  •   12.   Registration of acquisition of property prohibited where duty not paid.
  •   13.   Commissioner to recover amount of duty underpaid.
  •   13A.   . . . . . .
  •   13B.   . . . . . .
  •   13C.   . . . . . .
  •   14.   Declarations to be furnished to Commissioner.
  •   15.   Records of certain sales of property to be kept.
  •   16.   Persons who acquire property on behalf of others shall disclose names of their principals.
  •   17.   . . . . . .
  •   17A.   . . . . . .
  •   17B.   . . . . . .
  •   18.   . . . . . .
  •   19.   . . . . . .
  •   20.   . . . . . .
  •   20A.   . . . . . .
  •   20B.   Transactions, operations, schemes or understanding for obtaining undue tax benefits.
  •   20C.   . . . . . .
  •   20D.   . . . . . .
  •   21.   Repeal of Laws.
  •   21A.   . . . . . .
  •   22.   Short title and date of commencement.
  •   Schedule REPEAL OF LAWS

•   UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT NO. 4 OF 2002
  •   1.   Definitions.
  •   2.   Purpose of Act.
  •   3.   Administration of Act.
  •   4.   Application of Act.
  •   5.   Duty to contribute to Fund.
  •   6.   Determination of contribution.
  •   7.   Employer must deduct employee’s contribution.
  •   8.   Payment of contribution to Commissioner and refund.
  •   9.   Payment of contribution to Unemployment Insurance Commissioner and refund.
  •   9A.   Estimated assessments.
  •   10.   Duty to register as employer and duty to provide particulars.
  •   11.   Payment of amounts collected by Commissioner into National Revenue Fund.
  •   12.   Interest on late payments.
  •   13.   Penalties on default.
  •   14.   . . . . . .
  •   15.   Labour inspectors.
  •   16.   Collection costs.
  •   17.   . . . . . .
  •   18.   Regulations.
  •   19.   Short title and commencement.

•   VALUE-ADDED TAX ACT NO. 89 OF 1991
  •   1.   Definitions.
  •   2.   Financial services.
  •   3.   Determination of “open market value”.
  •   4.   Administration of Act.
  •   5.   Exercise of powers and performance of duties.
  •   6.   . . . . . .
  •   7.   Imposition of value-added tax.
  •   8.   Certain supplies of goods or services deemed to be made or not made.
  •   8A.   Sharia compliant financing arrangements.
  •   9.   Time of supply.
  •   10.   Value of supply of goods or services.
  •   11.   Zero rating.
  •   12.   Exempt supplies.
  •   13.   Collection of tax on importation of goods, determination of value thereof and exemptions from tax.
  •   14.   Collection of value-added tax on imported services, determination of value thereof and exemptions from tax.
  •   15.   Accounting basis.
  •   16.   Calculation of tax payable.
  •   17.   Permissible deductions in respect of input tax.
  •   18.   Change in use adjustments.
  •   18A.   Adjustments in consequence of acquisition of going concern wholly or partly for purposes other than making taxable supplies.
  •   18B.   Temporary letting of residential fixed property.
  •   18C.   Adjustments for leasehold improvements.
  •   19.   Goods or services acquired before incorporation.
  •   20.   Tax invoices.
  •   21.   Credit and debit notes.
  •   22.   Irrecoverable debts.
  •   23.   Registration of persons making supplies in the course of enterprises.
  •   24.   Cancellation of registration.
  •   25.   Vendor to notify change of status.
  •   26.   Liabilities not affected by person ceasing to be vendor.
  •   27.   Tax period.
  •   28.   Returns and payments of tax.
  •   29.   Special records and payments.
  •   30.   . . . . . .
  •   31.   Assessments.
  •   31A.   . . . . . .
  •   31B.   . . . . . .
  •   32.   Objections to certain decisions.
  •   33.   . . . . . .
  •   33A.   . . . . . .
  •   34.   . . . . . .
  •   35.   . . . . . .
  •   36.   . . . . . .
  •   37.   . . . . . .
  •   38.   Manner in which tax shall be paid.
  •   39.   Penalty for failure to pay tax when due.
  •   40.   . . . . . .
  •   40A.   . . . . . .
  •   40B.   . . . . . .
  •   40C.   Liability of bargaining councils or political parties for tax and limitation of refunds.
  •   40D.   Liability for tax and limitation of refunds in respect of National Housing Programmes.
  •   41.   Liability for tax in respect of certain past supplies or importations.
  •   41A.   . . . . . .
  •   41B.   VAT class ruling and VAT ruling.
  •   42.   . . . . . .
  •   43.   . . . . . .
  •   44.   Refunds.
  •   45.   Interest on delayed refunds.
  •   45A.   Calculation of interest payable under this Act.
  •   46.   Persons acting in a representative capacity.
  •   47.   . . . . . .
  •   48.   . . . . . .
  •   49.   . . . . . .
  •   50.   Separate enterprises, branches and divisions.
  •   50A.   Separate persons carrying on same enterprise under certain circumstances deemed to be single person.
  •   51.   Bodies of persons, corporate or unincorporate (other than companies).
  •   52.   Pooling arrangements.
  •   53.   Death or insolvency of vendor.
  •   54.   Agents and auctioneers.
  •   55.   Records.
  •   56.   . . . . . .
  •   57.   . . . . . .
  •   57A.   . . . . . .
  •   57B.   . . . . . .
  •   57C.   . . . . . .
  •   57D.   . . . . . .
  •   58.   Offences.
  •   59.   . . . . . .
  •   60.   . . . . . .
  •   61.   Recovery of tax from recipient.
  •   62.   . . . . . .
  •   63.   . . . . . .
  •   64.   Prices deemed to include tax.
  •   65.   Prices advertised or quoted to include tax.
  •   66.   Rounding-off of tax.
  •   67.   Contract price or consideration may be varied according to rate of value-added tax.
  •   67A.   Application of increased or reduced tax rate.
  •   68.   Tax relief allowable to certain diplomats and diplomatic and consular missions.
  •   69.   . . . . . .
  •   70.   . . . . . .
  •   71.   . . . . . .
  •   72.   Arrangements and decisions to overcome difficulties, anomalies or incongruities.
  •   73.   Schemes for obtaining undue tax benefits.
  •   74.   Schedules and regulations.
  •   75.   Tax agreements.
  •   76.   . . . . . .
  •   77.   . . . . . .
  •   78.   Transitional matters.
  •   78A.   Transitional matters: Turnover tax.
  •   79.   Amends section 9 of the Transfer Duty Act, No. 40 of 1949, by adding subsection (15).
  •   80.   Amends section 12 of the Transfer Duty Act, No. 40 of 1949, by substituting subsection (2).
  •   81.   Amends section 23 (4) (b) of the Stamp Duties Act, No. 77 of 1968, by adding subparagraph (viii).
  •   82.   (1)  Amends section 24 of the Stamp Duties Act, No. 77 of 1968, as follows:
  •   83.   Amends Item 15 of Schedule 1 to the Stamp Duties Act, No. 77 of 1968, by adding subparagraph (v) under the heading “Exemptions from the duty under paragraph (3):”.
  •   84.   (1)  Amends Item 18 of Schedule 1 to the Stamp Duties Act, No. 77 of 1968, as follows:
  •   85.   Repeal of laws.
  •   86.   Act binding on State, and effect of certain exemptions from taxes.
  •   86A.   Provisions relating to special economic zones.
  •   87.   Short title.
  •   Schedule 1
  •   Schedule 2
  •   Schedule 3