Tax Administration Laws Amendment Act 21 of 2012

20th March 2012

To —
●make a provision for the enactment of an international agreement into
●insert a provision providing for the application of the Tax Administration
Act, 2011, to certain matters relating to customs and excise;
●amend  the  Estate  Duty  Act,  1955,  so  as  to  effect  a  consequential
●amend the Income Tax Act, 1962, so as to effect textual amendments; to
amend   certain   provisions;   to   insert   new   provisions   and   to   effect
consequential amendments;
●amend the Customs and Excise Act, 1964, so as to amend a provision;
●amend the Value-Added Tax Act, 1991, so as to amend a provision and to
insert a new provision;
●amend the Unemployment Insurance Contributions Act, 2002, so as to
effect a textual amendment;
●amend the Mineral and Petroleum Resources Royalty (Administration)
Act, 2008, so as to insert certain provisions;
●amend the Taxation Laws Second Amendment Act, 2009, so as to repeal
a provision;
●amend  the  Taxation  Laws  Second  Amendment  Act,  2011,  so  as  to
postpone an effective date;
●amend  the  Tax  Administration  Act,  2011,  so  as  to  effect  technical
corrections, to regulate tax practitioners;
and to provide for matters connected therewith.