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Tax Administration Laws Amendment Bill B28-2017

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Tax Administration Laws Amendment Bill B28-2017

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●amend the Estate Duty Act, 1955, so as to effect technical corrections;

● amend the Income Tax Act, 1962, so as to make provision for exemption from a penalty; to make provision for exemption from an obligation to submit a return in certain cases; to effect certain technical amendments; to amend the Fourth Schedule to that Act to correct a numbering error; to make provision for the calculation of an allowance; to effect a consequential amendment; to provide for the smoothing over time of a deduction; to make provision for an inclusion in employees’ tax;

● amend the Customs and Excise Act, 1964, so as to extend a provision related to information sharing; to clarify a provision related to imported fuel levy goods; to delete a provision that will no longer be implemented; to amend a provision related to customs controlled areas; to clarify   a   provision related to environmental  levy  goods;  to amend a provision to delete references to  the Value-Added Tax Act;
 

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