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.
  •   11A.   . . . . . .
  •   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.
  •   39B.   . . . . . . 
  •   39C.   . . . . . . 
  •   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.
  •   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 licenses.
  •   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.
  •   64H.   . . . . . .
  •   64I.   . . . . . .
  •   64J.   . . . . . .
  •   64K.   . . . . . .
  •   64L.   . . . . . .
  •   64M.   . . . . . .
  •   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.
  •   77Q.   . . . . . .
  •   77R.   . . . . . .
  •   77S.   . . . . . .
  •   77T.   . . . . . .
  •   77U.   . . . . . .
  •   77V.   . . . . . .
  •   77W.   . . . . . .
  •   77X.   . . . . . .
  •   77Y.   . . . . . .
  •   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
  •   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.   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.
  •   GENERAL NOTE
  •   Schedule No. 9

•   DIAMOND EXPORT LEVY ACT 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.
  •   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.
  •   9I.   Headquarter companies.
  •   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 hotelkeepers 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 opera-tions.
  •   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 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.   STC credit.
  •   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.
  •   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 returns.
  •   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 the 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