Title

Tax Administration Laws Bill [B17-2024]

Bill

Bill Title: Tax Administration Laws Bill [B17-2024]
Long Title: To amend the Income Tax Act, 1962, so as to correct an incorrect cross-reference; to amend the definition of "provisional taxpayer" in order to effect a consequential amendment; to effect a consequential amendment and remove an obsolete cross-reference; and to correct an incorrect cross-reference; amend the Customs and Excise Act, 1964, so as to provide for the disclosure by the Commissioner of information to a person to whom access to such information has been granted in accordance with the Promotion of Access to Information Act, 2000; to provide for the Commissioner to allow, in a manner determined by rule, a reasonable timeframe for the submission of certain export bills of entry; to provide for changes to simplify the process of substitution of bills of entry in certain circumstances; and to make technical corrections; amend the Value-Added Tax Act, 1991, so as to extend the time period within which value-added tax should be accounted for, and is payable by the recipient of imported services; to provide for a refund where the amount of tax chargeable is reduced as a result of a subsequent event in respect of the importation of goods by persons who are not registered as vendors or in respect of imported services where there is no assessment; to provide for the waiving of the requirement that representative vendors appointed by electronic services suppliers must reside in South Africa and to extend this concession to non-resident vendors with no, or a limited presence in South Africa in specified circumstances; and to provide for consequential amendments; amend the Tax Administration Act, 2011, so as to provide for senior SARS officials to also appear in certain courts; to provide for a consequential amendment; to provide for certain persons to appear on behalf of the taxpayer in the tax court; to provide for recovery of fees and costs where a senior SARS official appears on behalf of SARS or the Commissioner in certain courts; to provide for the manner of determination of costs awarded by certain courts; to provide for consequential amendments; to expand the provision relating to the production of relevant material in person; to provide for the disclosure by the Commissioner of information to a person to whom access to such information has been granted in accordance with the Promotion of Access to Information Act, 2000; to clarify the provisions concerning an original assessment made by SARS; to align the wording of certain provisions; to limit the extension period for lodging an objection; to allow for resolution of a dispute under objection through alternative dispute resolution; to provide that the tax court may extend the period for lodging of an appeal under certain circumstances; to amend the requirements for the hearing of an appeal by the tax board; to provide for a consequential amendment; to provide for the addition of registered tax practitioners to the panel from which a chairperson of the tax board must be nominated; to remove a ground for temporary write-off of a tax debt; to correct an incorrect cross-reference; to provide for the removal of the time-period for appointment of a public officer by a company and certain consequential amendments relating thereto; and amend the Tax Administration Laws Amendment Act, 2022, to make a textual correction; and to provide for matters connected therewith.
First Version Published: 2024-10-30
Bill Number: B17-2024
Last Updated Date: 2025-01-09
Subject(s): Finance > Taxation
Originator: Minister of Finance