(B19-2019) (Tax Administration Laws)

REPUBLIC OF SOUTH AFRICA
TAX ADMINISTRATION LAWS

AMENDMENT BILL
(As introduced in the National Assembly (proposed section 75); explanatory summary of
Bill published in Government Gazette No. 42800 of 28 October 2019)
(The English text is the offıcial text of the Bill)
(MINISTER OF FINANCE)
[B 19—2019] ISBN 978-1-4850-0619-0
No. of copies printed .........................................500

GENERAL EXPLANATORY NOTE:
[ ] Words in bold type in square brackets indicate omissions from

existing enactments.
Words underlined with a solid line indicate insertions in
existing enactments.
BILL
To—
● amend the Income Tax Act, 1962, so as to subject a certain decision under the
Act to objection and appeal; to make technical corrections; to provide a time
period for the validity of a declaration and a written undertaking in respect of
the withholding of withholding tax on interest, withholding tax on royalties,
and dividends tax; to remove a requirement to submit a declaration to a
regulated intermediary in respect of tax free investments; to clarify that a
penalty may be imposed if an employer submits an incomplete return; and to
insert a provision that an executor need not submit a provisional tax return for
the provisional period ending on the date of death;
● amend the Customs and Excise Act, 1964, so as to make technical corrections;
to insert definitions; to extend a provision providing for information sharing
and exclude certain information from the application of the prohibition on
disclosure of information; to clarify that an invoice may be amended by the
issuing of an amended invoice or by the issuing of a credit or debit note in
circumstances where the amount reflected on the invoice is amended; to clarify
that tariff determinations, amendments to tariff determinations or new tariff
determinations apply to all identical goods entered by the same person,
whether the goods were entered before or after the date on which the
determination is issued; to exclude bulk removals between excise manufactur-
ing warehouses of alcoholic beverages classified under any subheading of
heading 22.04 or 22.05 of Part 1 of Schedule 1 from compulsory tariff
determinations; to clarify that value determinations, amendments to value
determinations or new value determinations apply to goods mentioned therein
entered by the same person before or after the date on which the determina-
tion is issued; to limit the circumstances in relation to which applications for
general refunds will be considered; and to extend the general rule-enabling
provision to include matters relating to the making of advance payments in
relation to the importation of goods;
● amend the Value-Added Tax Act, 1991, so as to make technical corrections; to
remove a requirement that the Minister of Finance must prescribe by
regulation the particulars to be contained on a tax invoice issued by a foreign
supplier of electronic services; and to clarify that rulings under the Act are not
subject to the prescribed fee under the Tax Administration Act, 2011;
3
● amend the Skills Development Levies Act, 1999, so as to make technical

corrections; to provide for a procedure if an employer has incorrectly
indicated the jurisdiction of a SETA; and to align the time periods for a refund
under the Act with the Tax Administration Act, 2011;
● amend the Unemployment Insurance Contributions Act, 2002, so as to align
the time periods for a refund under the Act with the Tax Administration
Act, 2011;
● amend the Tax Administration Act, 2011, so as to make technical corrections;
to extend the notice period prior to the institution of legal proceedings; to

effect consequential amendments pursuant to the Legal Practice Act, 2014; to
clarify that an assessment or decision is final if an appeal is withdrawn; to
clarify that an amount may be set-off against a customs and excise debt even if
there is no outstanding debt under the Act; to clarify when SARS may make an
assessment based on an estimate if no return is submitted or required; to
provide for an administrative penalty for failure to report a Common
Reporting Standard avoidance scheme or opaque offshore scheme under the
Common Reporting Standard regulations issued under the Act; to subject
erroneous, incomplete or false third party returns to criminal sanction under
the Act; and to align the provisions regulating the tax compliance status of a
taxpayer with the automation thereof;
and to provide for matters connected therewith.
E IT ENACTED by the Parliament of the Republic of South Africa, as

B follows:—
Amendment of section 3 of Act 58 of 1962, as amended by section 3 of Act 141 of

1992, section 3 of Act 21 of 1994, section 3 of Act 21 of 1995, section 20 of Act 30 of
1998, section 3 of Act 59 of 2000, section 6 of Act 5 of 2001, section 4 of Act 19 of 5
2001, section 18 of Act 60 of 2001, section 7 of Act 74 of 2002, section 13 of Act 45
of 2003, section 4 of Act 16 of 2004, section 2 of Act 21 of 2006, section 1 of Act 9 of
of 2011, read with paragraph 25 of Schedule 1 to that Act, section 2 of Act 39 of 10
2015, section 1 of Act 16 of 2016 and section 2 of Act 22 of 2018
1. Section 3 of the Income Tax Act, 1962, is hereby amended by the substitution in
subsection (4) for paragraph (b) of the following paragraph:
‘‘(b) section 8(5)(b) and (bA), section 10(1)(cA), (e)(i)(cc), (j) and (nB), section 15
10A(8), section 11(e), (f), (g), (gA), (j) and (l), section 12B(6), section 12C,
section 12E, section 12J(6), (6A) and (7), section 13, section 15, section
18A[(5C)](1)(a)(cc), (b) and (c), section 22(1) and (3), section 23H(2),
section 23K, section 24(2), section 24A(6), section 24C, section 24D, section
24I(1) and (7), section 24J(9), section 24P, section 25A, section 27, section 20
28(9), section 30, section 30A, section 30B, section 30C, section 31,
section 37A, section 38(2)(a) and (b) and (4), section 44(13)(a),
section 47(6)(c)(i), section 62(1)(c)(iii) and (d) and (2)(a) and (4),
section 80B and section 103(2);’’.
Amendment of section 18A of Act 58 of 1962, as substituted by section 24 of Act 30 25

of 2000 and amended by section 72 of Act 59 of 2000, section 20 of Act 30 of 2002,
section 34 of Act 45 of 2003, section 26 of Act 31 of 2005, section 16 of Act 20 of 2006,
section 44 of Act 24 of 2011, section 7 of Act 21 of 2012, section 52 of Act 31 of 2013, 30
section 31 of Act 17 of 2017 and section 35 of Act 23 of 2018
2. Section 18A of the Income Tax Act, 1962, is hereby amended by the substitution
for subsection (2C) of the following subsection:
‘‘(2C) The [Accounting Authority] accounting officer or accounting authority 35
contemplated in the Public Finance Management Act or an accounting officer
4
contemplated in the Local Government: Municipal Finance Management Act, 2003

(Act No. 56 of 2003), as the case may be, for the department which issued any
receipts in terms of subsection (2), must on an annual basis submit an audit
certificate to the Commissioner confirming that all donations received or accrued in
the year in respect of which receipts were so issued were utilised in the manner 5
contemplated in subsection (2A).’’.
Amendment of section 49E of Act 58 of 1962, as inserted by section 12 of Act 21 of

2012 and amended by section 61 of Act 43 of 2014 and section 69 of Act 25 of 2015
3. (1) Section 49E of the Income Tax Act, 1962, is hereby amended—
(a) by the substitution in subsection (2) for paragraph (b) of the following 10
paragraph:
‘‘(b) if the foreign person to or for the benefit of which that payment is
to be made has,[—
(i) by a date determined by the person making the pay-
ment; or 15
(ii) if the person making the payment did not determine a
date as contemplated in subparagraph (i), by the date of
the payment,]
before the royalty is paid, submitted to the person making the
payment— 20
(i) a declaration in such form as may be prescribed by the
Commissioner that the foreign person is, in terms of section
49D(a) or (b), exempt from the withholding tax on royalties
in respect of that payment; and
(ii) a written undertaking in such form as may be prescribed by 25
the Commissioner to forthwith inform the person making
the payment in writing, should the circumstances affecting
the exemption referred to in subparagraph (i) change or
should the payment of the royalty no longer be for the
benefit of that foreign person.’’; 30
(b) by the substitution for subsection (3) of the following subsection:
‘‘(3) The rate referred to in section 49B(1) must, for the purposes of
that subsection, be reduced if the foreign person to or for the benefit of
which the payment contemplated in that subsection is to be made has,[—
(a) by a date determined by the person making the payment; or 35
(b) if the person making the payment did not determine a date as
contemplated in paragraph (a), by the date of the payment,]
before the royalty is paid, submitted to the person making the payment—
(a) a declaration in such form as may be prescribed by the Commis-
sioner that the royalty is subject to that reduced rate of tax as a result 40
of the application of an agreement for the avoidance of double
taxation; and
(b) a written undertaking in such form as may be prescribed by the
Commissioner to forthwith inform the person making the payment
in writing, should the circumstances affecting the application of the 45
agreement referred to in paragraph (a) change or should the
payment of the royalty no longer be for the benefit of that foreign
person.’’; and
(c) by the addition of the following subsection after subsection (3):
‘‘(4) A declaration and written undertaking submitted in terms of 50
subsection (2)(b) or (3) are no longer valid after a period of five years
from the date of the declaration.’’.
(2) Subsection (1)(c) comes into operation on 1 July 2020.
Amendment of section 50E of Act 58 of 1962, as inserted by section 98 of Act 31 of

2013 and amended by section 65 of Act 43 of 2014 and section 57 of Act 15 of 2016 55
4. (1) Section 50E of the Income Tax Act, 1962, is hereby amended—
(a) by the substitution in subsection (2) for paragraph (b) of the following
paragraph:
5
‘‘(b) if the foreign person to or for the benefit of which that payment is
to be made has,[—
(i) by a date determined by the person making the pay-
ment; or
(ii) if the person making the payment did not determine a 5
date as contemplated in subparagraph (i), by the date of
the payment,]
before the interest is paid, submitted to the person making the
payment—
(i) a declaration in such form as may be prescribed by the 10
Commissioner that the foreign person is, in terms of
section 50D(3) or an agreement for the [prevention] avoid-
ance of double taxation, exempt from the withholding tax on
interest in respect of that payment; and
(ii) a written undertaking in such form as may be prescribed by 15
the Commissioner to forthwith inform the person making
the payment in writing, should the circumstances affecting
the exemption referred to in subparagraph (i) change or
should the payment of the interest no longer be for the
benefit of that foreign person.’’; 20
‘‘(3) The rate referred to in subsection (1) must, for the purposes of
that subsection, be reduced if the foreign person to or for the benefit of
which the payment contemplated in that subsection is to be made has,[—
(a) by a date determined by the person making the payment; or 25
(b) if the person making the payment did not determine a date as
contemplated in paragraph (a), by the date of the payment,]
before the interest is paid, submitted to the person making the payment—
[(i)](a) a declaration in such form as may be prescribed by the
Commissioner that the interest is subject to that reduced rate of 30
tax as a result of the application of an agreement for the
avoidance of double taxation; and
[(ii)](b) a written undertaking in such form as may be prescribed by the
Commissioner to forthwith inform the person making the
payment in writing, should the circumstances affecting the 35
application of the agreement referred to in [subparagraph (i)]
paragraph (a) change or should the payment of the interest no
longer be for the benefit of that foreign person.’’; and
(c) by the addition of the following subsection after subsection (3):
‘‘(4) A declaration and written undertaking submitted in terms of 40
subsection (2)(b) or (3) are no longer valid after a period of five years
from the date of the declaration, unless the person making the payment is
subject to the provisions of—
(a) the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001);
(b) the Agreement Between the Government of the Republic of South 45
Africa and the Government of the United States of America to
improve International Tax Compliance and to Implement the US
Foreign Account Tax Compliance Act; or
(c) the regulations for purposes of paragraph (a) of the definition of
‘‘international tax standard’’ in section 1 of the Tax Administration 50
Act,
with regard to the foreign person to or for the benefit of which the
payment is to be made and takes account of these provisions in
monitoring the continued validity of the declaration.’’.
(2) Subsection (1)(c) comes into operation on 1 July 2020. 55
6

1974, section 28 of Act 90 of 1988 and section 271, read with paragraph 50 of
Schedule 1 of Act 28 of 2011
5. Section 60 of the Income Tax Act, 1962, is hereby amended by the substitution for
subsection (5) of the following subsection: 5
‘‘(5) The Commissioner may, in accordance with Chapter 8 of the Tax
Administration Act, at any time assess either the donor or the donee or both the
donor and the donee for the amount of donations tax payable or, where the
Commissioner is satisfied that the tax payable under this Part has not been paid in
full, for the difference between the amount of the tax payable and the amount paid, 10
but the payment by either of [the said] those parties of the amount payable under
such assessment shall discharge the joint obligation.’’.
Amendment of section 64FA of Act 58 of 1962, as inserted by section 79 of Act 24

of 2011 and amended by section 87 of Act 22 of 2012
6. (1) Section 64FA of the Income Tax Act, 1962, is hereby amended— 15
(a) by the substitution in subsection (1) for paragraph (a) of the following
paragraph:
‘‘(a) the person to whom the payment is made has, [by] before the [date
of payment of the] dividend is paid, submitted to the company—
(i) a declaration by the beneficial owner in such form as may be 20
prescribed by the Commissioner that the portion of the
dividend that constitutes a distribution of an asset in specie
would, if that portion has not constituted a distribution of an
asset in specie, have been exempt from the dividends tax in
terms of section 64F; and 25
(ii) a written undertaking in such form as may be prescribed by
the Commissioner to forthwith inform the company in
writing should the circumstances affecting the exemption
applicable to the beneficial owner referred to in sub-
paragraph (i) change or the beneficial owner cease to be a 30
beneficial owner;’’;
‘‘(2) A company that declares and pays a dividend that consists of a
distribution of an asset in specie is liable for the dividends tax at a
reduced rate in respect of the portion of the dividend that constitutes the 35
distribution of an asset in specie if the person to whom the payment is
made has, [by] before the [date of payment of the] dividend is paid,
submitted to the company—
(a) a declaration by the beneficial owner in such form as may be
prescribed by the Commissioner that the portion of the dividend that 40
constitutes a distribution of an asset in specie would, if that portion
had not constituted a distribution of an asset in specie, have been
subject to that reduced rate as a result of the application of an
agreement for the avoidance of double taxation; and
(b) a written undertaking in such form as may be prescribed by the 45
Commissioner to forthwith inform the company in writing should
the circumstances affecting the reduced rate applicable to the
beneficial owner referred to in paragraph (a) change or the
beneficial owner cease to be the beneficial owner.’’; and
(c) by the addition of the following subsection after subsection (2): 50
‘‘(3) A declaration and written undertaking submitted in terms of
subsection (1)(a) or (2) are no longer valid after a period of five years
from the date of the declaration, unless the regulated intermediary is
(a) the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); 55
(b) the Agreement Between the Government of the Republic of South
7

‘‘international tax standard’’ in section 1 of the Tax Administration
Act,
with regard to the person to whom the payment is made and takes
account of these provisions in monitoring the continued validity of the 5
declaration.’’.
Amendment of section 64G of Act 58 of 1962, as inserted by section 56 of Act 60 of

2008, substituted by section 53 of Act 17 of 2009, and amended by section 53 of
Act 17 of 2009, section 73 of Act 7 of 2010, section 80 of Act 24 of 2011, section 88 10
of Act 22 of 2012 and section 106 of Act 31 of 2013
7. Section 64G of the Income Tax Act, 1962, is hereby amended—

paragraph:
‘‘(a) the person to whom the payment is made has,[— 15
(i) by a date determined by the company; or
(ii) if the company did not determine a date as contemplated
in subparagraph (i), by the date of payment of the
dividend,]
before the dividend is paid, submitted to the company— 20
[(aa)](i) a declaration by the beneficial owner in such form as
may be prescribed by the Commissioner that the
dividend is exempt from the dividends tax in terms of
section 64F; and
[(bb)](ii) a written undertaking in such form as may be prescribed 25
by the Commissioner to forthwith inform the company
in writing, should the circumstances affecting the
exemption applicable to the beneficial owner referred to
in [item (aa)] subparagraph (i) change or the beneficial
owner cease to be the beneficial owner;’’; 30
‘‘(3) A company must withhold dividends tax from the payment of a
dividend contemplated in subsection (1) at a reduced rate if the person to
whom the payment is made has,[—
(a) by a date determined by the company; or 35
(b) if the company did not determine a date as contemplated in
paragraph (a), by the date of] before the [payment of the]
dividend is paid, submitted to the company—
[(i)](a) a declaration by the beneficial owner in such form as
may be prescribed by the Commissioner that the 40
dividend is subject to that reduced rate as a result of the
application of an agreement for the avoidance of double
taxation; and
[(ii)](b) a written undertaking in such form as may be prescribed
by the Commissioner to forthwith inform the company 45
in writing, should the circumstances affecting the
reduced rate in [subparagraph (i)] paragraph (a)
change or should the beneficial owner cease to be the
beneficial owner.’’; and
(c) by the addition of the following subsection after subsection (3): 50
(a) the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001); 55
8

Act,
declaration.’’.
Amendment of section 64H of Act 58 of 1962, as inserted by section 56 of Act 60 of

2008, and amended by section 53 of Act 17 of 2009, section 74 of Act 7 of 2010,
section 81 of Act 24 of 2011, section 89 of Act 22 of 2012 and section 107 of Act 31 10
of 2013
8. Section 64H of the Income Tax Act, 1962, is hereby amended—

paragraph:
‘‘(2) A regulated intermediary must not withhold any dividends tax 15
from the payment of a dividend contemplated in subsection (1) if—
(a) the person to whom the payment is made has,[—
(i) by a date determined by the regulated intermediary; or
(ii) if the regulated intermediary did not determine a date as
contemplated in subparagraph (i), by] before the [date of 20
payment of the] dividend is paid, submitted to the regulated
intermediary—
[(aa)](i) a declaration by the beneficial owner in such form
as may be prescribed by the Commissioner that
the dividend is exempt from the dividends tax in 25
terms of section 64F or that the payment is made
to a vesting trust of which the sole beneficiary is
another regulated intermediary; and
[(bb)](ii) a written undertaking in such form as may be
prescribed by the Commissioner to forthwith 30
inform the regulated intermediary in writing,
should the circumstances affecting the exemption
applicable to the beneficial owner [in item (aa)]
referred to in subparagraph (i) change or should
the beneficial owner cease to be the beneficial 35
owner; or’’;
(b) by the deletion in subsection (2) of the word ‘‘or’’ after paragraph (a) and the
insertion of the expression ‘‘; or’’ after paragraph (b);
(c) by the insertion in subsection (2) after paragraph (b) of the following
paragraph: 40
‘‘(c) the dividend is exempt from dividends tax in terms of section
64F(1)(o).’’; and
(d) by the substitution for subsection (3) of the following subsection:
‘‘(3) A regulated intermediary must withhold dividends tax from the
payment of a dividend contemplated in subsection (1) at a reduced rate if 45
the person to whom the payment is made has,[—
(a) by a date determined by the regulated intermediary; or
(b) if the regulated intermediary did not determine a date as
contemplated in paragraph (a), by] before the [date of payment
of the] dividend is paid, submitted to the regulated intermediary— 50
[(i)](a) a declaration by the beneficial owner in such form as
may be prescribed by the Commissioner that the
dividend is subject to that reduced rate as a result of the
application of an agreement for the avoidance of double
taxation; and 55
[(ii)](b) a written undertaking in such form as may be prescribed
by the Commissioner to forthwith inform the regulated
intermediary in writing should the circumstances affect-
ing the reduced rate applicable to the beneficial owner
referred to in [subparagraph (i)] paragraph (a) change 60
or should the beneficial owner cease to be the beneficial
owner.’’;
9
(e) by the addition of the following subsection after subsection (3):

subject to the provisions of— 5
(a) the Financial Intelligence Centre Act, 2001 (Act No. 38 of 2001);
Foreign Account Tax Compliance Act; or 10
Act,
declaration.’’.
(2) Subsection (1)(e) comes into operation on 1 July 2020.
Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962, as amended by

section 40 of Act 88 of 1971, section 50 of Act 101 of 1990, section 57 of Act 74 of
2002, section 22 of Act 4 of 2008, section 16 of Act 61 of 2008, section 21 of Act 18 20
of 2009, section 22 of Act 8 of 2010, section 271, read with paragraph 85 of
Schedule 1 to Act 28 of 2011, section 20 of Act 21 of 2012 and section 13 of Act 23
of 2015
9. Paragraph 14 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
amended by the substitution for subparagraph (6) of the following subparagraph: 25
‘‘(6) If an employer fails to render to the Commissioner a complete return
referred to in subparagraph (3) within the period prescribed in that subparagraph,
the Commissioner may impose on that employer a penalty, which is deemed to be
a percentage based penalty imposed under Chapter 15 of the Tax Administration
Act, for each month that the employer fails to submit a complete return which, in 30
total, may not exceed 10 per cent of the total amount of employees’ tax deducted or
withheld, or which should have been deducted or withheld by the employer from
the remuneration of employees for the period described in that subparagraph.’’.
Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962, as amended by

section 28 of Act 88 of 1965, section 46 of Act 89 of 1969, section 43 of Act 88 of 1971, 35
of 2003, section 54 of Act 31 of 2005, section 46 of Act 3 of 2008, section 18 of Act 61
of 2008, section 23 of Act 18 of 2009, section 271, read with item 90 of Schedule 1 to
of Act 44 of 2014, section 16 of Act 23 of 2015 and section 12 of Act 16 of 2016
10. Paragraph 19 of the Fourth Schedule to the Income Tax Act, 1962, is hereby
amended by the substitution in subparagraph (1) for the proviso in item (a) of the
following proviso:
‘‘Provided that— 45
(i) such estimate will not include any retirement fund lump sum benefit,
retirement fund lump sum withdrawal benefit or any severance benefit
received by or accrued to or to be received by or accrue to the taxpayer during
the relevant year of assessment; and
(ii) in respect of the year of assessment in which a person dies, no estimate is 50
required to be made in respect of the period ending on the date of death of that
person.’’.

1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 55
10
of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of

Act 84 of 1987, section 32 of Act 60 of 1989, section 51 of Act 68 of 1989, section 1
of Act 59 of 1990, section 1 of Act 19 of 1994, section 34 of Act 34 of 1997, section 57
of Act 30 of 1998, section 46 of Act 53 of 1999, section 58 of Act 30 of 2000,
section 60 of Act 59 of 2000, section 113 of Act 60 of 2001, section 131 of Act 45 of 5
of 2006, section 10 of Act 9 of 2007, section 4 of Act 36 of 2007, section 22 of Act 61
of 2008, section 1 of Act 32 of 2014 and section 20 of Act 23 of 2015
11. Section 1 of the Customs and Excise Act, 1964, is hereby amended—
(a) by the insertion in subsection (1) after the definition of ‘‘excise value’’ of the 10
following definition:
‘‘ ‘export duty’ means any duty leviable under Part 6 of Schedule No. 1
on goods exported from the Republic;’’;
(b) by the substitution in subsection (1) for the definition of ‘‘SACU’’ of the
following definition: 15
‘‘ ‘SACU’ means the Southern African Customs Union between the
Republic of Botswana, the Kingdom of Lesotho, the Republic of
Namibia, the Republic of South Africa and the Kingdom of [Swaziland]
eSwatini;’’; and
(c) by the insertion in subsection (1) after the definition of ‘‘surcharge goods’’ of 20
the following definition:
‘‘ ‘Tax Administration Act’ means the Tax Administration Act, 2011
(Act No. 28 of 2011);’’.

1969, section 2 of Act 110 of 1979, sections 3 and 15 of Act 98 of 1980, section 2 of 25
Act 84 of 1987, section 4 of Act 59 of 1990, section 1 of Act 105 of 1992, section 1 of
Act 98 of 1993, section 2 of Act 45 of 1995, Schedule 3 of Act 34 of 1997, section 58
2011 and section 16 of Act 39 of 2013, repealed by section 4 of Act 32 of 2014, and
amended by section 22 of Act 23 of 2015 and section 11 of Act 13 of 2017
12. Section 4 of the Customs and Excise Act, 1964, pending its repeal by the Customs
and Excise Amendment Act, 2014 (Act No. 32 of 2014), is hereby amended— 35
(a) by the insertion in subsection (3), after paragraph (iv) of the proviso, of the
following paragraphs:
‘‘(ivA) disclosing to the Director-General of the Department of Mineral
Resources and Energy such information as may be required for
the administration of the regulations in respect of carbon offsets 40
in terms of the Carbon Tax Act, 2019 (Act No. 15 of 2019);
(ivB) disclosing to the Director-General of the Department of Environ-
ment, Forestry and Fisheries such information as may be required
for the administration of the regulations in respect of greenhouse
gas emissions reporting in terms of the National Environmental 45
Management: Air Quality Act, 2004 (Act No. 39 of 2004);
(ivC) disclosing to a public officer, as contemplated in section 246 of
the Tax Administration Act, of an authorised dealer in foreign
exchange appointed by the Minister of Finance for purposes of
the Exchange Control Regulations published under Government 50
Notice No. R1111 of 1 December 1961, as amended, such
information as may be required by the authorised dealer for
purposes of verification of applications for advance foreign
exchange payments in respect of goods that are to be imported;’’;
(b) by the deletion in subsection (3), of the word ‘‘and’’ at the end of paragraph 55
(vi) of the proviso;
(c) by the substitution for subsection (3A) of the following subsection:
‘‘(3A) No person, including—
(a) the Statistician-General;
(b) the Director-General of the Department of Trade and Industry and 60
Economic Development;
11
(c) the Governor of the South African Reserve Bank;

(d) the National Commissioner of the South African Police Service;
(e) the National Director of Public Prosecutions;
(f) the Director-General of the National Treasury;
(g) the Director-General of the Department of Mineral Resources and 5
Energy;
(h) the Director-General of the Department of Environment, Forestry
and Fisheries;
(i) the public officer of an authorised dealer in foreign exchange;
(j) the Chief Commissioner of the International Trade Administration 10
Commission;
(k) the Director of the Financial Intelligence Centre;
(l) the head of any organ of state; or
(m) any person acting under the direction and control of the persons
referred to in paragraphs (a) to (l), 15
shall disclose any information supplied under the proviso to subsection
(3) to any person or permit any person to have access thereto, except in
the exercise of his or her powers or the carrying out of his or her duties
under any Act from which such powers or duties are derived.’’; and
(d) by the substitution for subsection (3D) of the following subsection: 20
‘‘(3D) The [provisions of this section] prohibition on the disclosure
of information by the Commissioner or any officer, referred to in
subsection (3), shall not apply in respect of—
(a) information about a person licensed or registered in terms of this
Act in an anonymised form; and 25
(b) any information relating to any person, where that person has
consented that such information may be published or made known
to any other person.’’.

of 1990, sections 31 and 41 of Act 45 of 1995, section 17 of Act 32 of 2005, section 22
of Act 21 of 2006 and section 30 of Act 32 of 2014
13. Section 41 of the Customs and Excise Act, 1964, is hereby amended by the
substitution in subsection (4) for paragraph (b) of the following paragraph: 35
‘‘(b) (i) Any particulars referred to in paragraph (a) and declared in any
prescribed invoice or certificate in respect of any imported goods shall be subject
to any [credit or debit note passed] amount credited or debited on the transaction
by the exporter or to any refund on the transaction made or becoming due by the
exporter or any amount paid or becoming due to the exporter (directly or indirectly, 40
in money or in kind or in any other manner) or to any change of any nature
whatever in such particulars in respect of such goods after the date of issue of such
invoice or certificate. [and]
(ii) Whenever an event referred to in subparagraph (i) occurs—
(aa) the exporter shall [whenever any such note is passed, or refund is made or 45
becomes due or amount is paid or becomes due or change takes place
forthwith issue an amended invoice or certificate to] effect an amendment
to the invoice or certificate by issuing—
(A) an amended invoice or certificate replacing the previous one; or
(B) a credit or debit note, if an amount reflected on the invoice is amended; 50
and
(bb) the importer [who] shall produce such amended invoice or certificate or credit
or debit note to the Controller within one month of receipt thereof and report
the circumstances to him.’’.
Amendment of section 47 of Act 91 of 1964, as amended by section 11 of Act 95 of 55

of 1976, section 10 of Act 112 of 1977, section 6 of Act 110 of 1979, section 9 of
Act 98 of 1980, section 8 of Act 86 of 1982, section 15 of Act 84 of 1987, section 4 of
of Act 45 of 1995, section 4 of Act 44 of 1996, section 63 of Act 30 of 1998, section 53 60
12
section 36 of Act 32 of 2014 and section 15 of Act 44 of 2014
14. Section 47 of the Customs and Excise Act, 1964, is hereby amended—
(a) by the deletion in paragraph (a) of subsection (9) of subparagraph (iii); 5
(b) by the insertion in subsection (9)(a)(iv) after item (gg) of the following item:
‘‘(ggA) Notwithstanding anything to the contrary contained in this
subparagraph or the rules in relation thereto, application for a
tariff determination shall not be made in respect of bulk removals
between excise manufacturing warehouses of alcoholic beverages 10
classified under any subheading of heading 22.04 or 22.05 of Part 1 of
Schedule 1.’’; and
(c) by the insertion after subsection (11) of the following subsection:
‘‘(11A) Any determination made under subsection (9) shall operate—
(a) in respect of the person in whose name it is issued, the goods 15
mentioned therein and in respect of identical goods entered by that
person, whether before or after the date when the determination is
issued; and
(b) subject to the provisions of sections 44(11)(c) and 76B and
subsections (10) and (11).’’. 20

of 1987, section 6 of Act 61 of 1992, section 5 of Act 19 of 1994 and section 42 of
Act 45 of 1995, and repealed by section 40 of Act 32 of 2014
15. (1) Section 53 of the Customs and Excise Act, 1964, pending its repeal by 25
the Customs and Excise Amendment Act, 2014 (Act No. 32 of 2014), is hereby amended
by the substitution in subsection (2) for the expression ‘‘Part 7’’ of the expression
‘‘Part 13’’.
(2) Subsection (1) is deemed to have come into operation on 1 April 2018.

of Act 1978, section 7 of Act 110 of 1979, substituted by section 13 of Act 86 of 1982,
and amended by section 8 of Act 101 of 1985, section 8 of Act 52 of 1986, section 9
of section 68 of 1989, section 48 of Act 45 of 1995, section 5 of Act 44 of 1996,
of 2008 and section 59 of Act 32 of 2014
substitution in subsection (4)(a) for subparagraph (ii) of the following subparagraph:
‘‘(ii) Any determination made under [this subsection] paragraph (a) or 40
subsection (5) shall operate—
(aa) [only] in respect of [the goods mentioned therein and] the person in whose
name it is issued and the goods mentioned therein, entered by that person
before or after the date when the determination is issued; and
(bb) subject to the provisions of sections 44(11)(c) and 76B and subsections (7) 45
and (7A)[, from the date of the determination is issued].’’.

1968, substituted by section 5 of Act 98 of 1970, amended by section 10 of Act 71 of
of 1983, section 24 of Act 84 of 1987 and section 14 of Act 68 of 1989, substituted by 50
section 30 of Act 59 of 1990, and amended by section 5 of Act 105 of 1992,
and section 65 of Act 32 of 2014
substitution in subsection (2) for paragraph (d) of the following paragraph: 55
‘‘(d) the goods concerned having been damaged, destroyed or irrecoverably lost
by circumstances beyond his control prior to the release thereof for home
13
consumption: Provided that, for purposes of this section, such circumstances

exclude damage, destruction or loss of goods due to robbery or theft;’’.
Amendment of section 120 of Act 91 of 1964, as amended by section 36 of Act 105

of Act 21 of 2006, section 24 of Act 36 of 2007, section 40 of Act 61 of 2008 and
section 86 of Act 32 of 2014
insertion after paragraph (mB) of the following paragraph:
‘‘(mC) as to matters relating to the making of certain advance foreign exchange 10
payments in relation to goods that are to be imported, through authorised
dealers in foreign exchange appointed by the Minister of Finance for
purposes of the Exchange Control Regulations, published under Govern-
ment Notice No. R1111 of 1 December 1961, as amended, including rules
prescribing— 15
(i) the type of advance foreign exchange payments to which the rules
apply;
(ii) requirements and procedures for notifying the Commissioner of the
intention to submit an application to an authorised dealer in foreign
exchange to effect an advance foreign exchange payment in respect 20
of goods to be imported into the Republic; and
(iii) reporting requirements for authorised dealers in foreign exchange in
relation to advance foreign exchange payments by persons intend-
ing to import goods into the Republic;’’.

of Act 21 of 2006, section 14 of Act 9 of 2007, section 1 of Act 3 of 2008, section 35
of Act 18 of 2009, section 30 of Act 8 of 2010, section 29 of Act 21 of 2012, section 176 30
of Act 31 of 2013, section 26 of Act 23 of 2015 and section 7 of Act 22 of 2018
19. Section 20 of the Value-Added Tax Act, 1991, is hereby amended by the
substitution for subsection (5B) of the following subsection:
‘‘(5B) Notwithstanding any other provision of this Act, if the supply by a vendor
relates to any enterprise contemplated in paragraphs (b)(vi) and (b)(vii) of the 35
definition of ‘‘enterprise’’ in section 1, the vendor shall be required to provide a tax
invoice containing such particulars as must be prescribed by the [Minister by
regulation] Commissioner by notice in the Gazette.’’.
Amendment of section 41B of Act 89 of 1991, as inserted by section 40 of Act 21 of

2006, and amended by section 28 of Act 9 of 2007, section 17 of Act 9 of 2007, 40
amended by section 42 of Act 61 of 2008, section 40 of Act 18 of 2009 and
section 271, read with paragraph 131 of Schedule 1 to Act 28 of 2011
20. Section 41B of the Value-Added Tax Act, 1991, is hereby amended by the
substitution in subsection (1) for the proviso of the following proviso:
‘‘Provided that— 45
[(i)](a) the provisions of sections 79(4)(f), [and] (k), [and] (6) and 81(1)(b) of
the Tax Administration Act shall not apply to any VAT class ruling or
VAT ruling;
[(ii)](b) an application for a VAT class ruling or a VAT ruling in terms of this
section shall not be accepted by the Commissioner if the application— 50
[(aa)](i) is for an advance tax ruling that qualifies for acceptance in
terms of Chapter 7 of the Tax Administration Act; and
[(bb)](ii) falls within a category of rulings prescribed by the Minister by
regulation for which applications for rulings in terms of this
section may not be accepted.’’. 55
14
21. Section 5 of the Skills Development Levies Act, 1999, is hereby amended—
(a) by the insertion after subsection (1) of the following subsection:
‘‘(1A) If the Director-General is satisfied that an employer has
incorrectly indicated the jurisdiction of a SETA under subsection (1), the 5
Director-General may direct that the employer be classified under the
jurisdiction of the correct SETA.’’; and
(b) by the substitution of subsection (3) of the following subsection:
‘‘(3) A selection by an employer in terms of subsection (2) is binding
on the employer, unless the [Commissioner] Director-General, having 10
regard to the factors contemplated in subsection (2)(a), (b) and (c),
otherwise directs.’’.
Amendment of section 7 of Act 9 of 1999
22. Section 7 of the Skills Development Levies Act, 1999, is hereby amended by the
substitution for subsection (5) of the following subsection: 15
‘‘(5) If the amount of a levy, interest or penalty paid by an employer to the SETA
or approved body was not leviable or payable, or was in excess of the amount
leviable or payable, in terms of this Act, that amount must be refunded to the
employer by the SETA or approved body from the funds of the SETA—
(a) within five years from the date on which the payment was made in terms of the 20
Act; or
(b) if that amount is claimed by the employer within the period referred to in
paragraph (a), but not paid by the SETA or approved body within that
period.’’.

2002 and section 45 of Act 18 of 2009
substitution for subsection (1) of the following subsection:
‘‘(1) If an employer fails to pay a levy or any portion thereof on the last day for
payment thereof, as contemplated in section 6[(2)](1), (1A) or 7(4), interest is 30
payable on the outstanding amount at the rate contemplated in paragraph (b) of the
definition of ‘‘prescribed rate’’ in section 1 of the Income Tax Act, calculated from
the day following that last day for payment to the day that payment is received by
the Commissioner, SETA or approved body, as the case may be.’’.
Amendment of section 12 of Act 9 of 1999 as amended by section 113 of Act 53 of 35

1999, section 197 of Act 45 of 2003, section 46 of Act 18 of 2009 and section 271, read
with paragraph 153 of Schedule 1 to Act 28 of 2011
‘‘(1) Subject to subsection (2), if any levy remains unpaid after the last day for 40
payment thereof as contemplated in section 6[(2)](1), (1A) or 7(4), the Commis-
sioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of
10 per cent of that unpaid amount.’’.
25. Section 9 of the Unemployment Insurance Contributions Act, 2002, is hereby 45

amended by the substitution for subsection (4) of the following subsection:
‘‘(4) If the amount of any contribution, interest or penalty paid by an employer
to the Unemployment Insurance Commissioner was not due or payable, or was in
excess of the amount due or payable in terms of this Act, that amount or such excess
amount must be refunded to that employer by the Unemployment Insurance 50
Commissioner from the Unemployment Insurance Fund—
(a) within five years from the date on which the payment was made in terms of the
Act; or
15
(b) if that amount is claimed by the employer within the period referred to in
paragraph (a), but not paid by the Unemployment Insurance Commissioner
within that period.’’.
Amendment of Arrangement of Sections of Act 28 of 2011, as amended by

section 87 of Act 39 of 2013 5
26. The Arrangment of Sections of the Tax Administration Act, 2011, is hereby
amended by the substitution for item 212 of the following item:
‘‘212. Reportable arrangement and mandatory disclosure penalty’’.

2012, section 33 of Act 39 of 2013, section 36 of Act 23 of 2015 and section 48 of 10
Act 16 of 2016
27. Section 11 of the Tax Administration Act, 2011, is hereby amended by the
‘‘(4) Unless the court otherwise directs, no legal proceedings may be instituted
in the High Court against the Commissioner, unless the applicant has given the 15
Commissioner written notice of at least [one week] 10 business days of the
applicant’s intention to institute the legal proceedings.’’.
‘‘(2) A senior SARS official may appear in the tax court or a High Court only if
the person is a legal practitioner duly admitted and enrolled under the Legal
Practice Act, 2014 (Act No. 28 of 2014)[—
(a) is an advocate duly admitted under—
(i) the Admission of Advocates Act, 1964 (Act No. 74 of 1964); or 25
(ii) a law providing for the admission of advocates in an area in the
Republic which remained in force by virtue of paragraph 2 of
Schedule 6 to the Constitution of the Republic of South Africa, 1996;
or
(b) is an attorney duly admitted and enrolled under— 30
(i) the Attorneys Act, 1979 (Act No. 53 of 1979)]; or
(ii) a law providing for the admission of attorneys in an area in the
Republic which remained in force by virtue of paragraph 2 of
Schedule 6 to the Constitution of the Republic of South Africa,
1996].’’. 35
Amendment of section 42A of Act 28 of 2011, as inserted by section 41 of Act 23 of

2015
29. Section 42A of the Tax Administration Act, 2011, is hereby amended by the
substitution in subsection (1) for the words preceding paragraph (a) of the following
words: 40
‘‘(1) For purposes of Parts B, C and D, if a person alleges the existence of legal
professional privilege in respect of relevant material required by SARS, during an
inquiry or during the conduct of a search and seizure by SARS, the person must
provide the following information to SARS and, if applicable, the presiding officer
designated under section 51 or the [attorney] legal practitioner referred to in 45
section 64:’’.

2012, section 38 of Act 39 of 2013, section 46 of Act 44 of 2014 and section 42 of
Act 23 of 2015
30. Section 46 of the Tax Administration Act, 2011, is hereby amended by the 50
16
‘‘(3) A request by SARS for relevant material from a person other than the
taxpayer is limited to material maintained or kept or that should reasonably be
maintained or kept by the person in [respect of] relation to the taxpayer.’’.
31. Section 64 of the Tax Administration Act, 2011, is hereby amended by the 5
substitution of subsections (1) to (6) of the following subsections:
‘‘(1) If SARS foresees the need to search and seize relevant material that may be
alleged to be subject to legal professional privilege, SARS must arrange for [an
attorney] a legal practitioner from the panel appointed under section 111 to be
present during the execution of the warrant. 10
(2) [An attorney] A legal practitioner with whom SARS has made an
arrangement in terms of subsection (1) may appoint a substitute [attorney] legal
practitioner to be present on the appointing [attorney’s] legal practitioner’s behalf
during the execution of a warrant.
(3) If, during the carrying out of a search and seizure by SARS, a person alleges 15
the existence of legal professional privilege in respect of relevant material and [an
attorney] a legal practitioner is not present under subsection (1) or (2), SARS must
seal the material, make arrangements with [an attorney] a legal practitioner from
the panel appointed under section 111 to take receipt of the material and, as soon as
is reasonably possible, hand over the material to the [attorney] legal practitioner. 20
(4) [An attorney] A legal practitioner referred to in subsections (1), (2)
and (3)—
(a) is not regarded as acting on behalf of either party; and
(b) must personally take responsibility—
(i) in the case of a warrant issued under section 60, for the removal from the 25
premises of relevant material in respect of which legal privilege is
alleged;
(ii) in the case of a search and seizure carried out under section 63, for the
receipt of the sealed information; and
(iii) if a substitute [attorney] legal practitioner in terms of subsection (2), for 30
the delivery of the information to the appointing [attorney] legal
practitioner for purposes of making the determination referred to in
subsection (5).
(5) The [attorney] legal practitioner referred to in subsection (1) or (3) must,
within 21 business days, make a determination of whether the privilege applies and 35
may do so in the manner the [attorney] legal practitioner deems fit, including
considering representations made by the parties.
(6) If a determination of whether the privilege applies is not made under
subsection (5) or a party is not satisfied with the determination, the [attorney] legal
practitioner must retain the relevant material pending final resolution of the dispute 40
by the parties or an order of court.’’.

2012
‘‘(4) If a taxpayer—
(a) does not submit a return; or
(b) is not required to submit a return, and fails to pay the tax required under a tax
Act,
SARS may make an assessment based on an estimate under section 95 [if that 50
taxpayer fails to pay the tax required under a tax Act].’’.

2016
substitution in subsection (1) for paragraph (c) of the following paragraph: 55
‘‘(c) after the decision of an objection, no notice of appeal has been filed or a
notice has been filed and is withdrawn;’’.
17

2013 and section 24 of Act 13 of 2017
substitution in subsection (1) for paragraph (a) of the following paragraph:
‘‘(a) the chairperson, who must be [an advocate or attorney] a legal practitioner 5
from the panel appointed under section 111; and’’.

2015
‘‘(1) The Minister must, in consultation with the Judge-President of the Division
of the High Court with jurisdiction in the area where the tax board is to sit, by
public notice appoint [advocates and attorneys] legal practitioners to a panel from
which a chairperson of the tax board must be nominated from time to time.’’.
Amendment of section 134 of Act 28 of 2011 15
‘‘(1) A party who intends to lodge an appeal against a decision of the tax court
(hereinafter in this Part referred to as the appellant) must, within 21 business days
after the date of the notice by the ‘registrar’ notifying the parties of the tax court’s 20
decision under section 131, or within a further period as the president of the tax
court may on good cause shown allow, lodge with the ‘registrar’ and serve upon the
opposite party or the opposite party’s [attorney] legal practitioner or agent, a
notice of intention to appeal against the decision.’’.
Amendment of section 139 of Act 28 of 2011 25
‘‘(1) A cross-appeal against a decision of the tax court in a case in which an
appeal has been lodged under section 138, must be noted by lodging a written
notice of cross-appeal with the ‘registrar’, serving it upon the opposite party or the 30
opposite party’s [attorney] legal practitioner and lodging it with the registrar of the
court to which the cross-appeal is noted.’’.
‘‘(1) A party may, by notice in writing, lodged with the ‘registrar’ and the
opposite party or the opposite party’s [attorney] legal practitioner or agent,
abandon the whole or a part of a judgment in the party’s favour.’’.

2013 and section 61 of Act 23 of 2015 40
‘‘(1) [If a taxpayer has an outstanding tax debt, an] An amount [that is]
refundable under section 190, including interest thereon under section 188(3)(a),
must be treated as a payment by the taxpayer that is recorded in the taxpayer’s 45
account under section 165, [to the extent of the amount outstanding] of an
outstanding tax debt, if any, and any remaining amount must be set off against any
outstanding debt under customs and excise legislation.’’.
18

2012
substitution in subsection (2) for paragraph (c) of the following paragraph:
‘‘(c) the failure to disclose information subject to a reportable arrangement or 5
mandatory disclosure penalty under section 212.’’.

2015
41. The Tax Administration Act, 2011, is hereby amended by the substitution for
section 212 of the following subsection: 10
‘‘Reportable arrangement and mandatory disclosure penalty
212. (1) A person referred to in—

(a) paragraph (a) or (b) of the definition of [‘]participant[’] in section 34,
who fails to disclose the information in respect of a [‘]reportable
arrangement[’], as required by section 37; or 15
(b) the definition of intermediary in the regulations, issued in respect of
paragraph (a) of the definition of ‘‘international tax standard’’, who
fails to disclose the information required to be disclosed under the
regulations,
is liable to a ‘penalty’, for each month that the failure continues (up to 12 20
months), in the amount of—
[(a)](i) R50 000, in the case of a [‘]participant[’] or intermediary, as the
case may be, other than the [‘]promoter[’]; or
[(b)](ii) R100 000, in the case of the [‘]promoter[’].
(2) The amount of ‘penalty’ determined under subsection (1) is doubled 25
if the amount of anticipated [‘]tax benefit[’], as defined in section 34, for the
[‘]participant[’] by reason of the arrangement (within the meaning of
section 35) exceeds R5 000 000, and is tripled if the benefit exceeds
R10 000 000.
(3) A person referred to in paragraph (c) of the definition of [‘]partici- 30
pant[’] in section 34, who fails to disclose the information in respect of a
[‘]reportable arrangement[’] as required by section 37 is liable to a
‘penalty’ in the amount of R50 000.’’.

2012, section 76 of Act 39 of 2013 and section 62 of Act 16 of 2016 35
substitution in subsection (3) for paragraph (a) of the following paragraph:
‘‘(a) made full disclosure to SARS of the arrangement, as defined in section 34,
that gave rise to the prejudice to SARS or the fiscus by no later than the date
that the relevant return was due; and’’. 40

2012
substitution for paragraph (g) of the following paragraph:
‘‘(g) issues an erroneous, incomplete or false document required to be issued under 45
a tax Act to SARS or to another person;’’.
Amendment of section 240A of Act 28 of 2011, as amended by section 83 of Act 21

of 2012, section 82 of Act 39 of 2013 and section 61 of Act 44 of 2014
44. Section 240A of the Tax Administration Act, 2011, is hereby amended—
(a) by the substitution in subsection (1) for paragraph (b) of the following 50
paragraph:
‘‘(b) [a Law Society established in terms of Chapter 3 of the
Attorneys Act, 1979 (Act No. 53 of 1979)] the Legal Practice
19
Council established under the Legal Practice Act, 2014 (Act No. 28
of 2014); and
(b) by the deletion in subsection (1) of paragraph (c).

2012 and section 84 of Act 39 of 2013 5
substitution in subsection (2) for paragraph (b) of the following paragraph:
‘‘(b) appointed by the company or by an agent or [attorney] legal practitioner who
has authority to appoint such a representative for the purposes of a tax Act;’’.

2012, section 85 of Act 39 of 2013, section 64 of Act 44 of 2014 and section 72 of
Act 23 of 2015
46. The Tax Administration Act, 2011, is hereby amended by the substitution for
section 256 of the following section:
‘‘Tax compliance status 15
256. (1) A taxpayer may apply, in the prescribed form and manner, to
SARS for [a confirmation of] third party access to the taxpayer’s tax
compliance status.
(2) SARS must [issue] provide or decline to [issue the confirmation of]
provide third party access to the taxpayer’s tax compliance status within 20
21 business days from the date the application is submitted or such longer
period as may reasonably be required [if a senior SARS official is satisfied
that the confirmation of] to confirm the correctness of the taxpayer’s tax
compliance status [may prejudice the efficient and effective collection of
revenue]. 25
(3) [A senior SARS official may provide a taxpayer with confirmation
of the] The taxpayer’s tax compliance status may only be indicated as
compliant [only] if [satisfied that] the taxpayer—
(a) is registered for tax as required in terms of a tax Act; [and does not
have any—] 30
[(a)](b) does not have any outstanding tax debt, excluding a tax debt—
(i) contemplated in section 167 or 204; or
(ii) [a tax debt] that has been suspended under section 164; or
(iii) that may not be recovered for the period specified in section
164(6); or 35
(iv) that does not exceed the amount referred to in section 169(4)
or any higher amount that the Commissioner may determine
by public notice; [or] and
[(b)](c) does not have any outstanding return, unless an arrangement
[acceptable to the] with SARS [official] has been made for the 40
submission of the return.
(4) [A confirmation] An indication of the tax compliance status of a
taxpayer must [be in the prescribed format and] include at least—
(a) the [original] date of [issue of] the tax compliance status
[confirmation to] of the taxpayer; 45
(b) the name[,] and taxpayer reference number [and identity number
or company registration number] of the taxpayer;
[(c) the date of the confirmation of the tax compliance status of the
taxpayer to an organ of state or a person referred to in
subsection (5);] and 50
[(d)](c) [a confirmation of] the taxpayer’s tax compliance status [of the
taxpayer] as at the date referred to in paragraph [(c)](a).
(5) Despite the provisions of Chapter 6, SARS may [confirm] indicate
the taxpayer’s tax compliance status as at a current date [the date of the
20
request], or a previous date as prescribed by the Minister in a regulation

under section 257(2A), [by] to—
(a) an organ of state; or
(b) a person to whom the taxpayer has [presented] provided third party
access to the taxpayer’s tax compliance status [confirmation]. 5
(6) SARS may revoke third party access to [alter] the taxpayer’s tax
compliance status [to non-compliant] if the [confirmation] access—
(a) was issued in error; or
(b) was [obtained] provided on the basis of fraud, misrepresentation or
non-disclosure of material facts, 10
and SARS has given the taxpayer prior notice and an opportunity to
respond to the allegations of at least [14] 10 business days prior to the
[alteration] revocation.
(7) A taxpayer’s tax compliance status will be indicated as non-compliant
by SARS for the period commencing on the date that the taxpayer no longer 15
complies with a requirement under subsection (3), or such later date as the
Commissioner may prescribe, and ending on the date that the taxpayer
remedies the non-compliance.’’.
47. The Tax Administration Act, 2011, is hereby amended by the substitution for 20
section 262 of the following section:
‘‘Appointment of chairpersons of tax board
62. [An attorney or advocate] A legal practitioner appointed to the

panel of persons who may serve as chairpersons of the tax board under a tax
Act, who is on that panel immediately before the commencement date of 25
this Act, is regarded as appointed under the provisions of section 111 until
the earlier of—
(a) the expiry of the [attorney or advocate’s] legal practitioner’s
appointment under the provisions previously in force; or
(b) termination of the [attorney or advocate’s] legal practitioner’s 30
appointment under section 111(3).’’.
Short title and commencement
48. (1) This Act is called the Tax Administration Laws Amendment Act, 2019.
(2) Save in so far as is otherwise provided for in this Act, or the context otherwise
indicates, the amendments effected by this Act come into operation on the date of 35
promulgation of this Act.
21
MEMORANDUM ON THE OBJECTS OF THE TAX

ADMINISTRATION LAWS AMENDMENT BILL, 2019
1. PURPOSE OF BILL
The Tax Administration Laws Amendment Bill, 2019 (the ‘‘Bill’’), proposes to
amend the following Acts:
• The Income Tax Act, (Act No. 58 of 1962) (the ‘‘Income Tax Act, 1962’’);
• the Customs and Excise Act, 1964 (Act No. 91 of 1964) (the ‘‘Customs and
Excise Act, 1964’’);
• the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the ‘‘Value-Added Tax
Act, 1991’’);
• the Skills Development Levies Act, 1999 (Act No. 9 of 1999) (the ‘‘Skills
Development Levies Act, 1999’’);
• the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002)

(the ‘‘Unemployment Insurance Contributions Act, 2002’’); and
• the Tax Administration Act, 2011 (Act No. 28 of 2011) (the ‘‘Tax Adminis-
tration Act, 2011’’).
2. OBJECTS OF BILL
2.1 Income Tax Act, 1962: Amendment of section 3
The proposed amendment corrects cross-referencing. A decision in terms of

section 18A(5C) would be given effect to in an assessment. Should the
taxpayer not agree with the assessment the taxpayer may exercise the normal
remedies of objection and appeal in terms of section 104 of the Tax
Administration Act, 2011, which makes a reference to this section in section
3(4) unnecessary. The correct cross-reference should be to sections
18A(1)(a)(cc), 18A(1)(b) and 18A(1)(c) where the Commissioner exercises
his or her discretion to approve an organisation for purposes of section 18A.
2.2 Income Tax Act, 1962: Amendment of section 18A
2.2.1 Section 18A(2C) provides that the Accounting Authority contem-

plated in the Public Finance Management Act for the department
which issued any receipts in terms of section 18A(2), must on an
annual basis submit an audit certificate to the Commissioner confirm-
ing that all donations received or accrued in the year in respect of
which receipts were so issued were utilised in the manner contem-
plated in section 18A(2A).
2.2.2 A department contemplated in section 18A(1)(c) includes the national,

provincial or local sphere of government. The Public Finance
Management Act, 1999, however, applies only to the national and
provincial sphere of government. The Local Government: Municipal
Financial Management Act, 2003, is applicable to the local sphere of
government. The Local Government: Municipal Finance Management
Act requires a municipality to have an accounting officer who must be
accountable under that Act.
2.2.3 The fact that section 18A(2C) does not contain a reference to an
accounting officer under the Local Government: Municipal Finance
Management Act, appears to be an oversight, since sections 18A(5B)
and (7) both refer to an accounting authority under the Public Finance
Management Act and an accounting officer under the Local Govern-
ment: Municipal Finance Management Act. The proposed amendment
22
aims to correct this oversight and align the wording of section

18A(2C) with sections 18A(5B) and (7).
2.3 Income Tax Act, 1962: Amendment of section 49E
2.3.1 Section 49E(3) requires a foreign person to or for the benefit of whom
a royalty payment is made, to submit to the local person making the
payment, a declaration to permit a reduced rate of tax to be applied as
a result of the application of an agreement for the avoidance of double
taxation. An example would be the case of a beneficial owner of a
royalty payment who is a resident in the United States of America,
where the Double Taxation Agreement between the United States and
South Africa provides for a lower withholding tax rate than that
prescribed in the Act.
2.3.2 It was submitted that this requirement creates an administrative

burden for local persons that enter into multiple transactions with a
single foreign person during the year. This would then mean that a
declaration would have to be obtained by the local person from the
same foreign person with regard to each and every transaction entered
into.
2.3.3 The same issue was raised with regard to withholding tax on interest
where local persons that have foreign investors need to obtain a
declaration in terms of section 50E(3) where a reduced rate of tax has
been applied as a result of the application of an agreement for the
avoidance of double taxation.
2.3.4 The proposed amendment aims to alleviate this administrative burden

by requiring that where more than one payment is made to the same
foreign person the written undertaking need only be submitted once,
namely, before the first payment to that foreign person, provided the
conditions affecting the rate at which the royalty tax or withholding tax
on interest is paid do not change and the payment of the royalty or
interest is still made to or for the benefit of that foreign person.
However, a declaration and written undertaking under this section will
no longer be valid after a period of five years from the date of the
declaration.
2.3.5 The new requirements with regard to the written undertaking have also
been extended to royalties or interest payments that are exempt from
royalty tax or withholding tax on interest as well as the exemption
from and reduction of tax in respect of dividends in specie,
withholding of dividends tax by companies declaring and paying
dividends and the withholding of dividends tax by regulated interme-
diaries. The new provisions imposing a time limitation on the validity
of the declarations and undertakings will come into effect on 1 July
2020 in order to provide the relevant entities an adequate opportunity
to refresh the declarations and undertakings that they hold, while not
requiring these entities that are obtaining a declaration for each
payment to continue doing so for an extended period.
2.4 Income Tax Act, 1962: Amendment of section 50E
See the note on section 49E above. However, an exception to the five year
validity limitation has been created for banks and other financial institutions
involved in the payment of interest, where that bank or financial institution is
subject to the Financial Intelligence Centre (FIC) legislation, Foreign Account
Tax Compliance Act (FATCA) or the Common Reporting Standard (CRS)
regulations with regard to the foreign person to or for the benefit of which the
payment is to be made and takes account of these provisions in monitoring the
continued validity of the declarations, i.e. the content of the declarations is
monitored under or subject to the anti-money laundering, ‘‘know your client’’,
23
FATCA or CRS requirements. In these instances, no time limitation will be

imposed on the validity of the declarations and undertakings.
2.5 Income Tax Act, 1962: Amendment of section 60
The proposed amendment is a technical correction to ensure that assessments

issued in terms of this section is done in accordance with Chapter 8 of the Tax
Administration Act, 2011.
2.6 Income Tax Act, 1962: Amendment of section 64FA
See the note on section 49E above. The proposed amendment aims to align the
wording of section 64FA with the proposed amendments to section 49E and
50E. The exception to the time limitation on the validity of the declarations
and undertakings, as proposed in section 50E(4), will also apply to dividends
tax by companies declaring and paying dividends in terms of this section.
2.7 Income Tax Act, 1962: Amendment of section 64G
wording of section 64G with the proposed amendments to section 49E, 50E
and 64FA. The exception to the time limitation on the validity of the
declarations and undertakings, as proposed in sections 50E(4) and 64FA(3),
will also apply to dividends tax by companies declaring and paying dividends
in terms of this section.
2.8 Income Tax Act, 1962: Amendment of section 64H
Paragraphs (a) and (d):

wording of section 64H with the proposed amendments to sections 49E, 50E,
64FA and 64G. The exception to the time limitation on the validity of the
declarations and undertakings, as proposed in sections 50E(4), 64FA(3) and
64G(4), will also apply to dividends tax by regulated intermediaries in terms
of this section.
Paragraph (b) and (c):

Currently, in order to ensure that dividends tax is not withheld from dividends
declared on shares held as a tax free investment in terms of section 12T of the
Income Tax Act, the regulated intermediary through which the investments
are held will need to be provided with the required declaration and written
undertaking as contemplated in section 64H. Failing this, dividends tax will
have to be withheld and the investor would need to seek a refund of the
dividends tax from the regulated intermediary once the required declaration
and written undertaking has been provided. The proposed amendment aims to
remove this requirement insofar as tax free investments are concerned.
2.9 Income Tax Act, 1962: Amendment of paragraph 14 of Fourth Schedule
The proposed amendment aims to clarify that the penalty in terms of this
paragraph may also be imposed where an employer submits an incomplete
return.
2.10 Income Tax Act, 1962: Amendment of paragraph 19 of Fourth Schedule
2.10.1 The last day of the year of assessment of a natural person, in the year
of his or her death, is the date of death. At present there is no
exemption from the payment of provisional tax by a natural person in
respect of the period ending on the date of death, which can result in
the imposition of underestimation penalties under paragraph 20 of the
Fourth Schedule.
24
2.10.2 In this regard, paragraph 19(6) of the Fourth Schedule provides that a
person that fails to submit an estimate of provisional tax within four
months of the end of the second period is deemed to have submitted an
estimate of nil. As a result, a deceased person may be subject to the
underestimation penalty in paragraph 20 of the Fourth Schedule on
assessment if no estimate was submitted by the executor within the
four-month period. In order to have this penalty remitted under
paragraph 20(2C) of the Fourth Schedule, the executor would have to
lodge an objection.
2.10.3 The purpose of the amendment is to exempt the executor from having
to submit an estimate of provisional tax on behalf of the deceased
person in respect of the period up to date of death. This amendment has
no impact on the deceased person’s obligation to make a first period
estimate where he or she is still alive on 31 August. This proposal will
avoid unnecessary administration for SARS and the executor. Any tax
owing will be collected on assessment of the final return of income
made under section 66(13)(a) of the Act.
2.11 Customs and Excise Act, 1964: Amendment of section 1
Paragraph (a):
The proposed amendment is aimed at setting aside Part 6 of Schedule 1 for
purposes of any future export duties.
Paragraph (b):
The proposed amendment inserts a correction to reflect the new name of the
country previously known as Swaziland.
Paragraph (c):
The proposed amendment inserts a definition for Tax Administration Act,
2011, consequential to the proposed amendments to section 4(3) of the Act.
Paragraphs (a) to (c):

The proposed amendments to subsections (3) and (3A) provide the
authorisation for the sharing of information required to administer carbon
offsets and greenhouse gas emissions reporting with the Department of
Mineral Resources and Energy and the Department of Environment, Forestry
and Fisheries. Provision is also made for the sharing of information with
authorised dealers in foreign exchange to assist such dealers in the verification
of applications for advance foreign exchange payments in respect of goods
that are to be imported. It is anticipated that the sharing of such information
will aid in the verification of legitimate financial flows.
Paragraph (d):
The proposed amendment is aimed at alignment with a similar approach
followed in section 69(8)(d) of the Tax Administration Act, 2011.
The proposed amendment aims to clarify that an invoice may, if an amount

reflected on the invoice is to be changed, be amended by the issuing of a credit
or debit note, without reissuing the invoice.
25
Paragraph (a):
The proposed deletion of subsection (9)(a)(iii) and insertion of the content of
the subparagraph in adjusted form as subsection (11A) clarifies that a tariff
determination made in terms of subsection (9) applies to identical goods
entered by the same person, whether the goods were entered before or after the
date when the determination is issued. A tariff determination made in terms of
subsection (9) can be applied retrospectively to identical goods imported by
the same person before the determination was issued for purposes of refunds
for overpayments of duty as well as liability for underpayments of duty, taking
into account the applicable prescription period.
Paragraph (b):
The proposed amendment has the effect that removals of bulk wine between
excise manufacturing warehouses are excluded from compulsory tariff
determination. Such removals are aimed at further manufacture and the bulk
wine removed is not the final alcoholic beverage.
Paragraph (c):
See paragraph (a) above.
The proposed amendment is intended to retrospectively correct an inadvertent

overlap between sections 53 and 54G of the Act. Part 7 of Schedule No. 1 has
already been set aside for the health promotion levy in terms of section 54G.
The proposed amendment is related to the amendment to section 47(9) and

clarifies that a value determination made in terms of subsection (4)(a) or (5)
applies to goods mentioned in the determination entered by the same person
before or after the date when the determination is issued. A determination
made in terms of subsection (4)(a) or (5) can be applied retrospectively to
goods mentioned in the determination imported by the same person before the
determination was issued for purposes of refunds for overpayments of duty as
well as liability for underpayments of duty, taking into account the applicable
prescription period.
2.17.1 The proposed amendment is consequential to proposed amendments

to items 412.09; 495.00; 497.01; 624.50; 634.03; 670.10; 680.02 and
690.01 of the Customs and Excise Tariff, which aim to exclude duty
rebates in circumstances where damage, destruction or loss of goods
as contemplated in those items occurs due to robbery or theft. This is
in line with an international approach to not allow duty rebates in cases
of robbery or theft, the rationale being that the goods have entered into
home consumption and that the amount of any duty payable should be
covered by an insurance policy.
2.17.2 The proposed amendment to section 76(d) intends to ensure parity in

the treatment of refunds of duty already paid, and rebates in respect of
duty payable, on goods damaged, destroyed or lost due to robbery or
theft.
The proposed amendment authorises the Commissioner to prescribe rules

relating to the making of advance foreign currency payments in relation to the
26
importation of goods. The purpose of these rules is to aid in the verification of

legitimate financial flows by requiring persons intending to apply to
authorised dealers in foreign exchange for making advance foreign exchange
payments, to first notify the Commissioner of such intention, and by requiring
authorised dealers to report certain information in relation to advance foreign
exchange payments to the Commissioner.
2.19 Value-Added Tax Act, 1991: Amendment of section 20
Section 20(5B) requires the Minister to prescribe the particulars to be

contained on a tax invoice issued by a foreign supplier of electronic services,
by regulation. This regulation has not been issued but the Commissioner has
issued Binding General Ruling No. 28 in this regard. The proposed
amendment removes the requirement for the Minister to prescribe these
particulars by regulation and now enables the Commissioner to prescribe
them by public notice in the Gazette.
2.20 Value-Added Tax Act, 1991: Amendment of section 41B
The proposed amendment corrects the numbering of the section and aims to
clarify that rulings in terms of section 41B of the Value-Added Tax Act, are not
subject to the prescribed fee (i.e. the application fee and the cost recovery fee)
as set out in section 79(6) and section 81(1)(b) of the Tax Administration
Act, 2011.
2.21 Skills Development Levies Act, 1999: Amendment of section 5
Paragraph (a):
The Director-General of the Department of Higher Education and Training,
instead of SARS, is regarded as the person most capable of evaluating whether
or not an employer has been classified under the jurisdiction of the correct
SETA. The proposed amendment aims to ensure that the Director-General is
able to classify the employer under the jurisdiction of the correct SETA.
Paragraph (b):
In view of the above, an amendment is also proposed to allow the
Director-General to direct that a SETA selection by an employer is not binding
in certain circumstances.
2.22.1 In terms of section 190(4) of the Tax Administration Act, 2011, an

erroneous payment will be regarded as a payment to the National
Revenue Fund unless the amount is refunded by SARS (in the case of
self-assessment) within 5 years from the later of the date the return had
to be submitted, or, if no return is required, payment had to be made in
terms of the relevant tax Act or the erroneous payment was made, or
where that refund is claimed by the taxpayer within the five year
period, but not paid by SARS within that five year period.
2.22.2 The proposed amendment aims to align the refund provisions in the
Skills Development Levies Act, 1999, with section 190(4) of the Tax
Administration Act to provide that a refund by the Director-General in
terms of the Skills Development Levies Act, must be made by the
SETA within five years from the date the payment was made or where
that refund was claimed by the employer, within the five year period,
but not paid by the SETA within that period.
The proposed amendment is a technical correction to cross referencing.

27
The proposed amendment is a technical correction to cross referencing.
2.25 Unemployment Insurance Contributions Act, 2002: Amendment of

section 9
2.25.1 In terms of section 190(4) of the Tax Administration Act, 2011, an

erroneous payment will be regarded as a payment to the National
Revenue Fund unless the amount is refunded by SARS (in the case of
self-assessment) within 5 years from the later of the date the return had
to be submitted, or, if no return is required, payment had to be made in
terms of the relevant tax Act or the erroneous payment was made, or
where that refund is claimed by the taxpayer within the five year
period, but not paid by SARS within that five year period.
2.25.2 The proposed amendment aims to align the refund provisions in the
Unemployment Insurance Contributions Act, 2002, with section
190(4) of the Tax Administration Act to provide that a refund by the
Commissioner in terms of the Unemployment Insurance Contribu-
tions Act, must be made by the Commissioner within five years from
the date the payment was made or where that refund was claimed by
the employer, within the five year period, but not paid by the
Commissioner within that period.
2.26 Tax Administration Act, 2011: Amendment of Arrangement of Sections
The proposed amendment is consequential to the amendments to section 212

of the Tax Administration Act, 2011.
2.27 Tax Administration Act, 2011: Amendment of section 11
2.27.1 A one-week notice period has proven to be impractical in practice to

give effect to the rationale for the notice, i.e. to enable SARS an
opportunity to investigate the matter further and to decide how to
resolve the dispute, for example by exploring a dispute resolution
process, thereby avoiding litigation at the public’s expense. The
proposed amendment increases the current one week period to 10
business days in order to afford SARS sufficient time to investigate the
matter to see if it can be resolved without resorting to litigation, unless
a competent court directs otherwise, for example in the case of
urgency.
2.27.2 In comparison, for example, section 5(2) of the Institution of Legal

Proceedings Against Certain Organs of State Act, 2002, provides that
no process referred to in section 5(1) of the Act may be served, as
contemplated in that subsection, before the expiry of a period of 60
days after the notice, where applicable, has been served on the organ
of state in terms of section 3(2)(a).
The proposed amendment is consequential to the coming into effect of the

Legal Practice Act, 2014.
2.29 Tax Administration Act, 2011: Amendment of section 42A

28
The proposed amendment is a textual correction in order to align the wording

of section 46(3) with the wording of section 46(2)(b).

The proposed amendment aims to clarify when SARS may make an

assessment based on an estimate under this provision i.e. if no return is
submitted or where no return is required, the taxpayer fails to pay the tax
required under a tax Act.
The proposed amendment aims to clarify that an assessment or decision is

final if an appeal has been filed and is withdrawn.





2.39.1 The proposed amendment aims to clarify that SARS may set off
refunds against the outstanding tax debt of the taxpayer as well as
amounts outstanding in terms of customs and excise legislation, even
if there is no outstanding tax debt. In such instances the full amount is
then utilised towards customs and excise debt.
2.39.2 The set-off of refunds against amounts outstanding in terms of

customs and excise legislation is not a new principle. The principle
applied prior to the enactment of the Tax Administration Act, 2011,
where amounts refundable in terms of the Income Tax Act, 1962
(section 102(3)) as well as the Value-added Tax Act, 1991 (section
44(6)), could be set off against customs and excise debt. Section 76C
of the Customs and Excise Act, 1964, similarly permits the set-off of
customs and excise refunds against any outstanding tax debt.
29
It has emerged internationally that offshore structures and arrangements are

being designed in an attempt to circumvent financial account reporting under
the OECD’s Common Reporting Standard (CRS), which is the standard used
for the exchange of financial account information between countries. Subject
to the approval of the Minister, the OECD’s model Mandatory Disclosure
Rules are to be implemented in South Africa in proposed new CRS
regulations. These regulations will be issued under section 257, read with
paragraph (a) of the definition of ‘‘international tax standard’’ in section 1 of
the Act, and will require certain persons to report such structures and
arrangements. The proposed amendment aims to enforce this reporting
obligation by means of similar penalties to those currently in force for
non-compliance with the reportable arrangement scheme under the Act.
See note on section 210 above.
The proposed amendment is a technical correction to effect clarity.
The proposed amendment clarifies that a person, who wilfully and without
just cause issues to SARS an erroneous, incomplete or false document
required to be issued under a tax Act, is subject to a criminal sanction under
section 235.
2.44 Tax Administration Act, 2011: Amendment of section 240A


The proposed amendments update the provisions relating to a taxpayer’s tax

compliance status to take account of recent system developments that speed
up the process. It furthermore enables the Commissioner to, by public notice,
insert a de minimis for the amount of outstanding tax debt that will contribute
to a taxpayer’s tax compliance status as being indicated as non-compliant. It
also provides for the Commissioner to allow a grace period before a
taxpayer’s tax compliance status is indicated as non-compliant to third parties.

2.48 Short title and commencement
The clause makes provision for the short title of the proposed Act and provides
that different provisions of the Act may come into effect on different dates.
30
3. CONSULTATION
The amendments proposed by this Bill were published on SARS’ and National
Treasury’s websites for public comment. Comments by interested parties were
considered. Accordingly, the general public and institutions at large have been
consulted in preparing the Bill.
4. FINANCIAL IMPLICATIONS FOR STATE
An account of the financial implications for the State was given in the 2019 Budget
Review, tabled in Parliament on 20 February 2019.
5. PARLIAMENTARY PROCEDURE
5.1 The State Law Advisers and the National Treasury and South African
Revenue Service are of the opinion that this Bill must be dealt with in
accordance with the procedure established by section 75 of the Constitution of
the Republic of South Africa, 1996, since it contains no provision to which the
procedure set out in section 74 or 76 of the Constitution applies.
5.2 The State Law Advisers are of the opinion that it is not necessary to refer this
Bill to the National House of Traditional Leaders in terms of section 18(1)(a)
of the Traditional Leadership and Governance Framework Act, 2003 (Act
No. 41 of 2003), since it contains no provision pertaining to customary law or
customs of traditional communities.
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REPUBLIC OF SOUTH AFRICA

TAX ADMINISTRATION LAWS

[B 19—2019] ISBN 978-1-4850-0619-0

No. of copies printed .........................................500

[ ] Words in bold type in square brackets indicate omissions from

● amend the Skills Development Levies Act, 1999, so as to make technical

to extend the notice period prior to the institution of legal proceedings; to

E IT ENACTED by the Parliament of the Republic of South Africa, as

Amendment of section 3 of Act 58 of 1962, as amended by section 3 of Act 141 of

Amendment of section 18A of Act 58 of 1962, as substituted by section 24 of Act 30 25

contemplated in the Local Government: Municipal Finance Management Act, 2003

Amendment of section 49E of Act 58 of 1962, as inserted by section 12 of Act 21 of

Amendment of section 50E of Act 58 of 1962, as inserted by section 98 of Act 31 of

Amendment of section 60 of Act 58 of 1962, as amended by section 39 of Act 85 of

Amendment of section 64FA of Act 58 of 1962, as inserted by section 79 of Act 24

(c) the regulations for purposes of paragraph (a) of the definition of

Amendment of section 64G of Act 58 of 1962, as inserted by section 56 of Act 60 of

7. Section 64G of the Income Tax Act, 1962, is hereby amended—

(c) the regulations for purposes of paragraph (a) of the definition of

Amendment of section 64H of Act 58 of 1962, as inserted by section 56 of Act 60 of

8. Section 64H of the Income Tax Act, 1962, is hereby amended—

(e) by the addition of the following subsection after subsection (3):

Amendment of paragraph 14 of Fourth Schedule to Act 58 of 1962, as amended by

Amendment of paragraph 19 of Fourth Schedule to Act 58 of 1962, as amended by

Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of

of 1979, sections 1 and 15 of Act 98 of 1980, section 1 of Act 89 of 1984, section 1 of

Amendment of section 4 of Act 91 of 1964, as amended by section 2 of Act 105 of

(c) the Governor of the South African Reserve Bank;

Amendment of section 41 of Act 91 of 1964, as amended by section 15 of Act 105 of

Amendment of section 47 of Act 91 of 1964, as amended by section 11 of Act 95 of 55

Amendment of section 53 of Act 91 of 1964, as amended by section 19 of Act 105 of

Amendment of section 65 of Act 91 of 1964, as amended by section 5 of Act 85 of 30

Amendment of section 76 of Act 91 of 1964, as amended by section 9 of Act 85 of

consumption: Provided that, for purposes of this section, such circumstances

Amendment of section 120 of Act 91 of 1964, as amended by section 36 of Act 105

Amendment of section 20 of Act 89 of 1991, as amended by section 25 of Act 136 of 25

Amendment of section 41B of Act 89 of 1991, as inserted by section 40 of Act 21 of

Amendment of section 5 of Act 9 of 1999, as amended by section 92 of Act 30 of 2000

Amendment of section 7 of Act 9 of 1999

Amendment of section 11 of Act 9 of 1999, as amended by section 123 of Act 74 of 25

Amendment of section 12 of Act 9 of 1999 as amended by section 113 of Act 53 of 35

Amendment of section 9 of Act 4 of 2002

25. Section 9 of the Unemployment Insurance Contributions Act, 2002, is hereby 45

Amendment of Arrangement of Sections of Act 28 of 2011, as amended by

Amendment of section 11 of Act 28 of 2011, as amended by section 40 of Act 21 of

Amendment of section 12 of Act 28 of 2011

Amendment of section 42A of Act 28 of 2011, as inserted by section 41 of Act 23 of

Amendment of section 46 of Act 28 of 2011, as amended by section 50 of Act 21 of

Amendment of section 64 of Act 28 of 2011

Amendment of section 91 of Act 28 of 2011, as amended by section 58 of Act 21 of

Amendment of section 100 of Act 28 of 2011, as amended by section 56 of Act 16 of

Amendment of section 110 of Act 28 of 2011, as amended by section 49 of Act 39 of

Amendment of section 111 of Act 28 of 2011, as amended by section 53 of Act 23 of

Amendment of section 134 of Act 28 of 2011 15

Amendment of section 139 of Act 28 of 2011 25

Amendment of section 141 of Act 28 of 2011

Amendment of section 191 of Act 28 of 2011, as amended by section 72 of Act 39 of

Amendment of section 210 of Act 28 of 2011, as amended by section 70 of Act 21 of

Amendment of section 212 of Act 28 of 2011, as amended by section 62 of Act 23 of