No. 61 of 2008: Revenue Laws Second Amendment Act, 2008.
O amend the Revenue Laws Amendment Act, 2007, so as to delete a and to provide for matters connected therewith.
Amendment of section 9 of Act 45 of 1955 1.
''(3) A notice of assessment shall be issued in respect of each return submitted in respect of any estate in which liability for duty, other than in respect of additional property contemplated in subsection (4)(c),is disclosed, due regard being had in the calculation of the duty to any duty chargeable on any previous returns submitted in respect of the same 10 estate.'
of the Administration of Estates Act, 1965 (Act No.
Estates Act, 1965 (Act No. 66 of 1965).
If additional property is found in respect of an estate within ï¬ve years from the date contemplated in subparagraph (i) or (ii) and a 25 supplementary liquidation and distribution account is required in terms of section 35 of the Administration of Estates Act, 1965 (Act No.
of the Administration of Estates Act, 1965.
If additional property is found in respect of an estate more than ï¬ve years after the date contemplated in subparagraph (i) or (ii) and a liquidation and distribution account is required in terms of section 35 of 35 the Administration of Estates Act, 1965 (Act No. 66 of 1965), the additional property shall be subject to an estate duty as if that property were the sole property of the estate of the deceased and as if the death of the deceased occurred on the date on which the additional property was reï¬ected in the supplementary liquidation and distribution account.''.
Subsection (1) comes into operation on 1 January 2009.
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 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 2007 and section 3 of Act 36 of 2007 2.
and (nB), section 11(e), (f), (g), (gA), (j), (l), (t), (u) and (w), section 12B(6), section 12C, section 12E, section 12G, section 13, section 14, section 15, section 22(1), (3) and (5), section 24(2), section 24A(6), section 24C, section 24D, section 24I, section 25D, section 27, section 28(2)(cA), section 30, section 30A, section 31, section 35(2), section 37A, section 38(4), section 44(13)(a), section 47(6)(c)(i), section 57, section 76A, section 80B and section 80S;''.
Amendment of section 35A of Act 58 of 1962, as inserted by section 30 of Act 32 of 2004 and amended by section 5 of Act 32 of 2005 3.
by the deletion in subsection (9) of paragraph (b); and by the deletion of subsection (10).
Subsection (1) comes into operation on a date determined by the Minister of Finance by notice in the Gazette.
Amendment of section 66 of Act 58 of 1962 4.
''(3) Any such person failing to furnish such returns shall not be relieved from any administrative penalty by reason only of his or her having received no notice to furnish the same or of the prescribed form not having been delivered to him or her, but the Commissioner may, if he or she deems it advisable, cause forms to be delivered or sent by post to any person.''.
Subsection (1) comes into operation on the date on which section 75B of the Income Tax Act, 1962, comes into operation.
Amendment of section 73B of Act 58 of 1962, as inserted by section 22 of Act 5 of 2001 and amended by section 44 of Act 74 of 2002 5.
''(2) Where a person has disposed of assets in respect of which the capital gain or capital loss is not disregarded or excluded in terms of the Eighth Schedule and all capital gains or capital losses determined in respect of the disposal of those assets exceed [R10 000] the amount contemplated in paragraph 5(1) of the Eighth Schedule in respect of the year of assessment, but that person is not required to render a return, that person must retain the records required to determine those capital gains or capital losses for a period of ï¬ve years from the date of disposal of each of those assets.''.
Amendment of section 74 of Act 58 of 1962, as substituted by section 14 of Act 46 of 1996 and amended by section 27 of Act 28 of 1997, section 51 of Act 60 of 2001 and section 67 of Act 45 of 2003 6.
ascertaining the correctness of any return, ï¬nancial statement, document, declaration of facts [or], valuation or other information in the Commissioner's possession;''.
Amendment of section 75B of Act 58 of 1962, as inserted by section 15 of Act 4 of 2008 7.
''(c) [the incidence of] any recurrence or repeat [thereof] of the non-compliance.''.
Amendment of section 76G of Act 58 of 1962, as inserted by section 12 of Act 34 of 2004 and amended by section 4 of Act 9 of 2007 8.
and (2) of this section, the Commissioner may publish lists of issues in respect of which applications [will not be accepted] may be rejected.''.
Amendment of section 76O of Act 58 of 1962, as inserted by section 12 of Act 34 of 2004 9. Section 76O of the Income Tax Act, 1962, is hereby amended by the addition to subsection (2) of the following proviso: '': Provided that the Commissioner is not required to publish a ruling that is the same as a ruling already published''.
Amendment of section 80R of Act 58 of 1962, as inserted by section 6 of Act 21 of 2006 10. Section 80R of the Income Tax Act, 1962, is hereby amended by the substitution for the heading of the following heading: ''Request for [additional] information''.
Insertion of section 89sept in Act 58 of 1962 11.
89sept. (1) Notwithstanding any other provision of this Act, where the date for the submission of a return or the payment of tax, penalties or interest is the last day of the ï¬nancial year of the Government, the Minister 5 may by notice in the Gazette prescribe any other date for submission of the return and payment of the tax, penalties and interest, which date may not fall on a day more than two business days prior to the last day of that year.
30 days prior to the date so prescribed by the Minister.''.
Substitution of section 93 of Act 58 of 1962 12.
''Collection of taxes under arrangements made under section 108 93.
Commissioner may prescribe, for the collection from any person of an amount alleged to be due by him or her under the tax laws of such other country, the Commissioner may, by notice in writing, call upon such person 20 to state, within a period speciï¬ed in the notice, whether or not he or she admits liability for such amount or for any lesser amount.
there is a risk of dissipation or concealment of assets by such person, 35 the Commissioner may, by notice in writing, require such person to pay the amount for which he or she has admitted liability or the amount speciï¬ed, as the case may be, on a date speciï¬ed, for transmission to the competent authority in such other country.
If such person fails to comply with the notice under subsection (2) the 40 amount in question may be recovered, for transmission to such competent authority, as if it were a tax payable by such person under this Act.
Republic in accordance with the relevant law.''.
Amendment of section 101 of Act 58 of 1962, as amended by section 29 of Act 90 of 1962, section 22 of Act 52 of 1970, section 39 of Act 94 of 1983, section 40 of Act 129 of 1991, section 27 of Act 36 of 1996, section 49 of Act 30 of 2000 and section 50 of Act 74 of 2002 13. (1) Section 101 of the Income Tax Act, 1962, is hereby amended by the deletion of subsection (8).
Amendment of paragraph 6 of Fourth Schedule to Act 58 of 1962, as amended by section 83 of Act 45 of 2003 and section 18 of Act 34 of 2004 14.
''(4) Any decision by the Commissioner [not to remit any penalty under subparagraph (2) or] to impose any penalty under subparagraph (2A), shall be subject to objection and appeal.''.
Amendment of paragraph 12 of Fourth Schedule to Act 58 of 1962, as inserted by section 43 of Act 53 of 1999 15.
has failed to deduct or withhold employees' tax; or has failed to pay over any amount of employees' tax deducted or withheld, and such employer has not been absolved from his or her liabilities in terms of the provisions of this Schedule, the Commissioner may make a reasonable estimate of the amount of employees' tax which is required to be deducted or withheld and issue to the employer a notice of assessment for the unpaid amount.''.
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 and section 22 of Act 4 of 2008 16.
''(5) [No] Unless the Commissioner otherwise directs, no employees' tax certiï¬cate as contemplated in paragraph 13(2)(a) or (c) shall be delivered by the employer until such time as the return contemplated in subparagraph (3)(a) or (b), as the case may be, has been rendered to the Commissioner.''; and by the deletion of subparagraph (6).
Subsection (1)(a) is deemed to have come into operation on 29 August 2008.
Subsection (1)(b) comes into operation on a date determined by the Minister of Finance by notice in the Gazette.
Amendment of paragraph 16 of Fourth Schedule to Act 58 of 1962, as amended by section 86 of Act 45 of 2003, section 23 of Act 16 of 2004, section 52 of Act 31 of 2005 and section 45 of Act 3 of 2008 17.
''(2)Any liability for employees'tax or interest on employees'tax or any penalty imposed under this Act in respect of non-compliance with this Part of any person who in terms of the deï¬nition of 'employer' in paragraph 1 is an employer by virtue of such person having paid or become liable to pay remuneration in a ï¬duciary capacity or in the person's capacity as a trustee in an insolvent estate, an executor, or an administrator of a beneï¬t fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund, or as a representative employer, shall be limited to the extent only of any assets belonging to the person, body, trust, estate or fund represented or administered by such person which may be in the possession or under the management, disposal or control of such person.''.
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, section 50 of Act 85 of 1974, section 49 of Act 94 of 1983, section 52 of Act 101 of 1990, section 44 of Act 21 of 1995, section 37 of Act 5 of 2001, section 87 of Act 45 of 2003, section 54 of Act 31 of 2005 and section 46 of Act 3 of 2008 18.
''The basic amount applicable to any estimate submitted by a provisional taxpayer under this paragraph shall, for the purposes of this paragraph [and paragraph 20], be deemed to be-''.
Amendment of paragraph 20 of Fourth Schedule to Act 58 of 1962, as amended by section 25 of Act 72 of 1963, section 29 of Act 88 of 1965, section 47 of Act 89 of 1969, section 44 of Act 88 of 1971, section 51 of Act 85 of 1974, section 36 of Act 69 of 1975, section 50 of Act 94 of 1983 and section 39 of Act 121 of 1984 19.
the amount of normal tax calculated in respect of a taxable income equal to the said basic amount, at the rates applicable in respect of that year.''.
Repeal of paragraph 27 of Fourth Schedule to Act 58 of 1962 20. (1) Paragraph 27 of the Fourth Schedule to the Income Tax Act, 1962, is hereby repealed.
Substitution of paragraph 31 of Fourth Schedule to Act 58 of 1962 21.
Any amount of [employee's] employees' tax, provisional tax, penalty imposed under this Act in respect of non-compliance with this Schedule or additional tax payable in terms of this Schedule, and any amount of interest payable in terms of section eighty-nine bis of this Act shall when it becomes due or is payable be a debt due to the State and may be recovered by the Commissioner in the manner prescribed in section ninety-one for the recovery of tax and interest due or payable under this Act.''.
Amendment of section 1 of Act 91 of 1964, as amended by section 1 of Act 95 of 1965, section 1 of Act 57 of 1966, section 1 of Act 105 of 1969, section 1 of Act 98 of 1970, section 1 of Act 71 of 1975, section 1 of Act 112 of 1977, section 1 of Act 110 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 1 of Act 68 of 1989, section 1 of Act 59 of 1990, section 1 of Act 19 of 1994, 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 2003, section 1 of Act 32 of 2004, section 85 of Act 31 of 2005, section 7 of Act 21 of 2006 and section 10 of Act 9 of 2007 22.
anything classiï¬able within any heading or subheading of Part 1 of Schedule No.
[(c)](iii) whereby the dutiable quantity or value of any imported goods speciï¬ed in section B of Part 2 of Schedule No.
[(e)](v) in the packing or measuring off of any imported goods speciï¬ed in section B of Part 2 of Schedule No.
in the generation of electricity liable to environmental levy; or any process as may be prescribed in any Part of Schedule No.
deemed in terms of any provision of this Act to be under customs control, whether or not declared in terms of any provision of this Act or, if so declared, whether or not release thereof has been granted.''.
Paragraphs (a) and (b) of subsection (1) are deemed to have come into operation on 21 October 2008.
Substitution of section 3A of Act 91 of 1964, as inserted by section 3 of Act 59 of 1990 23.
3A. (1) Any duty imposed or power conferred by this Act on [the] a Director-General [: Trade and Industry] may be performed or exercised by him or her personally or by an officer under a delegation from or under the control or direction of [the said] that Director-General.
Any decision made under subsection (1) by any such officer may be withdrawn or amended by [the said] that Director-General or by the officer (with effect from the date of making such decision or the date of withdrawal or amendment thereof) and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made by that Director-General.''.
Repeal of section 3B of Act 91 of 1964 24. Section 3B of the Customs and Excise Act, 1964, is hereby repealed.
in respect of which he or she has reasonable cause to believe that there has been a contravention of any provision of this Act or any provision of any other law relating to the importation or exportation of goods, and may freely remain on such ship or vehicle in pursuance of his or her duties.''.
Subsection (1) comes into operation on 31 March 2009.
Insertion of sections 4A, 4B and 4C in Act 91 of 1964 26.
may determine a category of officers who have the power to carry out an arrest for the purposes of enforcing this Act; and must furnish each such officer with an appropriate certiï¬cate and identiï¬cation card stating that the officer is authorised to carry out an arrest for the purpose of enforcing this Act.
In exercising the powers of arrest contemplated in subsection (1), an officer shall be deemed to be a peace officer as deï¬ned in section 1 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977), and such officer shall be subject to any relevant provision in Chapter 5 of that Act applicable to a peace officer.
Any person arrested by an officer must as soon as possible be brought to a police station or, in the case of an arrest by warrant, to any other place expressly mentioned in the warrant and further be dealt with in the manner contemplated in section 50 and other provisions of the Criminal Procedure Act, 1977 (Act No. 51 of 1977).
Possession and use of ï¬rearms 4B. (1) (a) The Commissioner may determine a category of officers authorised to possess ï¬rearms for the purposes of enforcing this Act.
The possession and use of ï¬rearms by officers shall be subject to the provisions of sections 95 to 101 of the Firearms Control Act, 2000 (Act No. 60 of 2000), and the regulations made thereunder, to the extent that those provisions relate to an Official Institution.
Any power conferred or duty imposed in the Firearms Control Act, 2000 (Act No. 60 of 2000), on the head of an Official Institution or on an Official Institution shall be deemed to be conferred or imposed on the Commissioner.
An officer to whom the Commissioner issues a permit to possess a ï¬rearm, must carry such permit on his or her person when he or she is in possession of a ï¬rearm.
The permit contemplated in paragraph (a) is proof that such an officer is authorised to possess an official ï¬rearm.
If, for any reason, an officer is unable to produce such a permit when required to do so, a statement by the Commissioner to the effect that such a permit has been issued is sufficient proof that the officer is authorised to have the ï¬rearm in his or her possession.
The Commissioner may authorise the use of non-lethal weapons by officers in such circumstances and in such a manner as may be prescribed by rule.
in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.
patrol boats, aircraft and other vehicles; and arms and ammunition required to equip or supply any customs patrol boat, aircraft or other vehicle.
When patrolling the borders of the Republic an officer may arrest any person in accordance with the provisions of section 4A.
that vessel does not immediately come to a stop when signalled, ordered or required to do so; or the operator of the vessel refuses to permit the vessel to be boarded.
The customs officer commanding any customs patrol boat involved in pursuing a vessel as contemplated in paragraph (a) may, as a last resort and after having ï¬red a warning, ï¬re at or into the vessel to compel it to come to a stop.
Any customs patrol boat may exercise on behalf of the Republic, or on behalf of a foreign state, the right of hot pursuit of any vessel in accordance with Article 111 of the United Nations Convention on the Law of the Sea.
The seizure of such a vessel and the arrest of any person on board such a vessel may be effected by any customs officer on board a customs patrol boat.
registration, licensing or other requirement or any related fee normally applicable to the possession or movement of vessels, aircraft or vehicles, if clearly marked and identiï¬able as a customs patrol boat, aircraft or vehicle; or mooring, docking, landing or road toll fee, or any similar charge, whilst used for official duties; and officers serving on board customs patrol boats are exempted from any provisions in any other law relating to their competency or certiï¬cation if adequately trained and tested in accordance with the standards prescribed by rule in order to ensure their competency and certiï¬cation.
in respect of any other matter which the Commissioner may consider reasonably necessary and useful for the efficient and effective administration of the provisions contained in this section.''.
Insertion of section 7A in Act 91 of 1964 27.
7A. (1) In this section and the rules thereto, unless the context indicates otherwise- 'Advance Passenger Information' means an electronic message, including any updated or revised version thereof, transmitted to the Commissioner by an operator within the periods and containing the particulars the Commissioner may prescribe by rule; 'airline' means any air transport enterprise offering or operating an international air passenger service to and from the Republic; 'operator' means the person having the management of an aircraft at any time, and includes any airline or the person who owns or hires such aircraft or in whose name the aircraft is registered in terms of the regulations made under the Aviation Act, 1962 (Act No.
'passenger' means a person arriving on an aircraft from a place outside the Republic or departing on an aircraft to a place outside the Republic and includes, unless the context otherwise indicates, a crew member.
facilitating any border security measures at an international airport; or protecting the health and safety of passengers and members of the public.
Any Advance Passenger Information shall be subject to compliance with section 101B.
The operator shall communicate Advance Passenger Information within the periods the Commissioner may prescribe by rule.
the operator demonstrates when he or she will be able to comply with this section; and the operator complies with such conditions and interim measures as the Commissioner may impose.
An operator who has been granted an extension as contemplated in paragraph (a), shall provide officers with ongoing access to that operator's operator system information for the duration of the extension.
limits or alters any of the powers conferred on officers under this Act.
dishonestly or fraudulently prepares, transmits or alters any Advance Passenger Information; or is a passenger and furnishes passenger information which he or she knows is false in a material respect, shall be guilty of an offence and liable on conviction to a ï¬ne or to imprisonment for a period not exceeding ï¬ve years or to both a ï¬ne and such imprisonment.
Amendment of section 13 of Act 91 of 1964, as amended by section 3 of Act 57 of 1966, section 5 of Act 105 of 1969, section 2 of Act 112 of 1977, section 3 of Act 101 of 1985, section 3 of Act 52 of 1986, section 11 of Act 59 of 1990 and section 8 of Act 45 of 1995 28.
''(5) (a) Notwithstanding anything contained in subsection (1) or subsection (4)(a) or in any other law but subject to the provisions of subsection (3) or subsection (4)(b), any person importing or exporting goods by post shall submit the invoice in respect of such goods to the postmaster concerned[, and no].
No person shall receive, remove, take, deliver or in any manner deal with or in such goods unless the correct duty has been paid to that postmaster.'
''(6) Any postmaster may at any time detain any [imported] postal item under his control and cause such postal item to be removed to the Controller, who may examine such postal item, and if the goods therein are found not to agree in all respects with the particulars relating to the value, description or quantity appearing on the form or label referred to in subsection (1) or the invoice concerned, such goods shall notwithstanding anything to the contrary contained in any other law [contained], be liable to forfeiture.''.
Subsection (1) comes into operation on a date to be ï¬xed by the President by proclamation in the Gazette.
Amendment of section 15 of Act 91 of 1964, as amended by section 2 of Act 98 of 1970, section 2 of Act 89 of 1984, section 12 of Act 101 of 1985, section 12 of Act 59 of 1990 and section 20 of Act 34 of 2004 29.
goods which a person who temporarily entered the Republic was required to declare upon entering the Republic as contemplated in paragraph (a)(iv).''.
Amendment of section 19 of Act 91 of 1964, as amended by section 3 of Act 95 of 1965, section 7 of Act 105 of 1969, section 13 of Act 45 of 1995 and section 39 of Act 19 of 2001 30.
a prescribed certiï¬cate, invoice or other prescribed or approved document issued in respect thereof as contemplated in section 38(4) or (5); and licensee is able to comply with any reasonable requirements the Commissioner may prescribe by rule or impose in a speciï¬c case to ensure the information contained in such a computer system is secure and is preserved in such a manner that it is readily available to be accessed by an officer for audit purposes.''.
Paragraph (b) of subsection (1) comes into operation on a date to be ï¬xed by the President by proclamation in the Gazette.
Amendment of section 19A of Act 91 of 1964, as inserted by section 40 of Act 19 of 2001 and amended by section 64 of Act 30 of 2002 31.
''(eeA) simpliï¬ed procedures for any person or a category of persons in respect of any matter contemplated in items (aa) to (ee) or (ff), or in any other provision of this Act relating to such goods;''.
Amendment of section 38 of Act 91 of 1964, as amended by section 13 of Act 105 of 1969, section 5 of Act 71 of 1975, section 4 of Act 105 of 1976, section 2 of Act 89 of 1983, section 18 of Act 59 of 1990, section 28 of Act 45 of 1995, section 42 of Act 19 of 2001, section 123 of Act 60 of 2001 and section 21 of Act 21 of 2006 32.
the Commissioner may, if an application for extension is received from the importer, importer's agent or the person having control of the goods as contemplated in section 43(1)(a) before expiry of such period, on good cause shown, extend such period.
goods imported under an international carnet; and goods of a value for duty purposes not exceeding R500, and on which no duty is payable in terms of Schedule No. 1, and such goods need not be so entered.
The Commissioner may, in respect of dutiable goods imported by air of a value for duty purposes not exceeding R500 and for which immediate clearance is requested, allow a licensee of any premises licensed under the provisions of this Act to remove such goods for home consumption and to pay the duties due at such time on compliance with such conditions as the Commissioner may specify by rule and impose in each case.
Any importer may, at any place appointed under the provisions of this Act for the entry of goods, make such entry of goods which have been loaded on a ship or delivered to the carrier which conveys the goods by vehicle to the Republic for discharge at that place, notwithstanding the fact that such ship or vehicle has not yet arrived at that place.
If any goods referred to in subparagraph (i) have not been so loaded at the time of entry as provided in section 45(2), the importer shall be guilty of an offence and those goods shall be deemed not to have been entered.'
goods which in the opinion of the Commissioner are of no commercial value; (dd) goods exported under an international carnet; and (ee) goods of a value not exceeding R500, and on which no duty is payable, need not be so entered.
The Commissioner may allow an extension of the period prescribed by rule on good cause shown, provided that application for an extension is received before expiry of such period.'
in the case of goods to be exported overland in a vehicle (excluding an aircraft and a train), subject to the provisions of paragraph (a), at the time when such goods [are loaded on the vehicle concerned] arrive at a place of entry appointed under section 6 where such goods may enter or leave the Republic.'
by the insertion in subsection (3) of the following paragraph: ''(c) If goods, removed in terms of any procedure regulated by this Act, are to be transferred from one mode of transport to another or from a particular mode of transport to a similar mode, the Controller where such procedure was authorised must be informed at the time and in the manner prescribed by rule.''.
Subsection (1) or any part thereof comes into operation on a date or dates to be ï¬xed by the President by proclamation in the Gazette.
Amendment of section 39 of Act 91 of 1964, as amended by section 1 of Act 85 of 1968, section 14 of Act 105 of 1969, section 1 of Act 93 of 1978, section 4 of Act 110 of 1979, section 8 of Act 98 of 1980, section 10 of Act 84 of 1987, section 3 of Act 69 of 1988, section 19 of Act 59 of 1990 and section 29 of Act 45 of 1995 33.
''(a) Any person who removes goods from a customs and excise warehouse by means of the issuing of a certiï¬cate, invoice or other document referred to in section 38(4) or (5) shall present to the Controller a validating bill of entry in the prescribed form at the time and in the manner speciï¬ed by rule in respect of any such certiï¬cate, invoice or other document, and shall pay at the prescribed time to the Controller the duty due on the goods to which such certiï¬cate, invoice or other document relates.''.
Insertion of sections 39B, 39C and 39D in Act 91 of 1964 34.
39B. (1) In this section and for the purposes of sections 39C and 39D, unless the context indicates otherwise- 'incomplete bill of entry' means a bill of entry containing at least the particulars as speciï¬ed in subsection (5)(a) and prescribed by rule or determined in a speciï¬c instance; 'periodic bill of entry' means a supplementary bill of entry in respect of a previously delivered provisional or an incomplete bill of entry, which is delivered to the Commissioner periodically within the period prescribed in section 39C; 'provisional bill of entry' means a bill of entry containing all the particulars as set out on the prescribed form, but provisionally declaring certain particulars subject to delivery of a supplementary bill of entry by means of which the provisional particulars are corrected; and 'supplementary bill of entry' means a bill of entry that corrects a provisional bill of entry or completes an incomplete bill of entry and which, as contemplated in subsection (10), together with the provisional or incomplete bill of entry, complies with the requirements of section 39 and any other provision of this Act relating to the entry of the goods concerned.
Notwithstanding anything to the contrary contained in this Act, the Commissioner may, in accordance with the provisions of this section, generally and for a speciï¬c period or in a speciï¬c instance allow an importer or exporter to deliver a provisional or an incomplete bill of entry where the said person does not have all the information or documents required to make due entry.
home consumption (including entry under any item of Schedule No.
placing in a licensed customs and excise warehouse; or goods intended to be exported from the Republic.
Notwithstanding anything to the contrary contained in this Act, any approval by the Commissioner for the use of a provisional or an incomplete bill of entry in respect of goods to be removed in bond, shall be subject to such special procedures and conditions as the Commissioner may specify by rule or determine in a speciï¬c instance.
release the goods.
The Commissioner may, on good cause shown, allow an importer or exporter, who is not able to declare the correct value of the goods, to declare a provisional value considered reasonable by the Commissioner.
The Commissioner may prescribe generally by rule or determine in a speciï¬c instance the supporting documentation that must accompany an application for an incomplete bill of entry.
be supported by the documents referred to in section 39 and, where applicable, by any documentation required under any other law authorising the importation or exportation of the goods.
An importer or exporter must, unless the Commissioner grants an extension under section 38(1)(a)(iii) or (3)(a)(ii), deliver any application for a provisional or an incomplete bill of entry within the periods contemplated in section 38(1)(a) or (3)(a).
The Commissioner may require any person applying for a provisional or an incomplete bill of entry to furnish the amount of security that the Commissioner may require in respect of any duties that may be payable, or become payable on such goods, pending the delivery of the supplementary bill of entry.
the duty leviable thereon at the time; and the fulï¬lment of any obligation in terms of this Act in respect of any procedure under which the goods are entered, from the time of entry of those goods.
For the purposes of this section 'time of entry' shall be deemed to be the time when the provisional or incomplete bill of entry is delivered as contemplated in subsection (12), and where the goods concerned are released in terms of that subsection.
An importer shall, within seven days from the date of the delivery of a provisional or an incomplete bill of entry, and an exporter before the goods are exported unless exempted as contemplated in section 38(3)(a), deliver a supplementary bill of entry and pay any duty that may be due in respect thereof in compliance with the requirements of section 39(1) and (2), but any document authorising the importation or exportation of goods and presented with the application for a provisional or an incomplete bill of entry need not again be produced unless the Controller so requires.
A supplementary bill of entry shall include a reference to the relevant provisional or incomplete bill of entry.
A supplementary bill of entry shall be delivered to the same office where the provisional or incomplete bill of entry to which it relates was delivered.
The Commissioner may, on application by the importer or exporter before expiry of the period speciï¬ed in paragraph (a), extend that period by not more than seven days where the Commissioner is satisï¬ed that reasonable grounds exist on which the importer or exporter is not able to obtain the necessary information or documents in order to deliver the supplementary bill of entry.
Any supplementary bill of entry and any provisional or incomplete bill of entry preceding it and in respect of which it is made, shall be deemed to constitute a single indivisible bill of entry taking effect on the date of delivery of the provisional or incomplete bill of entry and shall on acceptance of the supplementary bill of entry for the purposes of this Act, be deemed to be due entry made of the goods concerned from that date.
the importer or exporter has not applied for a provisional or an incomplete bill of entry within the period speciï¬ed in subsection (7).
has expired, or will expire within three days from the date of refusal, make due entry of the goods within ï¬ve days from the date of refusal and such period shall be deemed to be an extension granted by the Commissioner as contemplated in section 38(1)(a) or (3)(a).
The delivery of a provisional or an incomplete bill of entry to the Commissioner or a Controller, as appropriate, shall be deemed for the purposes of this section to be a ï¬nalised application for a provisional or an incomplete bill of entry by the importer or exporter concerned and the release of the goods entered on such a bill of entry by the Commissioner or a Controller shall be deemed to be the authorisation contemplated in subsection (2).
prescribe the manner in which the release of goods entered on a provisional or an incomplete bill of entry may be authorised; and prescribe any other matter which the Commissioner may reasonably consider to be necessary and useful to achieve the efficient and effective administration of this section.'
periodically deliver a supplementary bill of entry in respect of a speciï¬c preceding incomplete bill of entry as may be speciï¬ed in such rule.
Unless the context otherwise indicates, the provisions of section 39B(1), (2), (3), (4), (5), (7), (9), (10), (11), (12) and (13) apply mutatis mutandis to this section.
An authorised importer or exporter shall, within a period of seven days from the last day of the preceding month, deliver a supplementary bill of entry in respect of each incomplete bill of entry delivered during that month and pay any duties due on such goods in accordance with the requirements of section 39(1) and (2).'
Commissioner by rule, and, if true and correct, such information or documents shall, subject to payment of any duty due on such goods in such a manner and within such a period as may be speciï¬ed by rule, be deemed to be a due entry of the goods for the purposes of this Act from the date of delivery of such documents where the Commissioner authorises clearance and release of those goods.
any class or kind of goods that the Commissioner consider- (aa) to be a high risk to revenue; or (bb) not suitable for clearance and release as contemplated in subsection (1).
An importer or exporter of goods contemplated in paragraph (a), must make due entry of such goods as required in terms of sections 38 and 39.
importer complies with such other requirements as may be prescribed by rule.
indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and furnish an undertaking to comply with the provisions of this section and the rules made thereunder.
A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry.
An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted.
The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised.
Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisï¬ed that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods.
The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner.
make due entry of the goods as contemplated in section 39; or otherwise deal with the goods as the Commissioner may direct, failing which the goods shall be regarded as uncleared.''.
Paragraphs (a) and (b) of subsection (1) come into operation on a date or dates ï¬xed by the President by proclamation in the Gazette.
Paragraph (c) of subsection (1), insofar as it relates to the insertion of section 39D(1) and (2), comes into operation on a date ï¬xed by the President by proclamation in the Gazette.
Amendment of section 40 of Act 91 of 1964, as amended by section 9 of Act 95 of 1965, section 6 of Act 71 of 1975, section 5 of Act 105 of 1976, section 2 of Act 93 of 1978, section 4 of Act 86 of 1982, section 3 of Act 89 of 1983, section 11 of Act 84 of 1987, section 4 of Act 68 of 1989 and section 30 of Act 45 of 1995 35.
in the case of an amendment referred to in item (cc) of the said paragraph (aA), from the date on which such amendment is published by notice in the Gazette; and a substitution contemplated in paragraph (a)(ii)(bb), within a period of one month from the date the goods were entered on the bill of entry for which substitution is required or within such longer period as the Commissioner may prescribe by rule or determine in a speciï¬c instance.''.
Subsection (1)(a) comes into operation on a date to be ï¬xed by the President by proclamation in the Gazette.
Amendment of section 64E of Act 91 of 1964, as inserted by section 48 of Act 19 of 2001 and amended by section 50 of Act 30 of 2002 36.
confer accredited client status on any applicant therefor who is licensed or registered under any provision of this Act; and determine by rule levels of accredited client status and speciï¬c criteria applicable to each level.'
''(a) The Commissioner may refuse any application for accredited client status or any level of accredited client status or cancel or suspend such status.'
''(c) Any accredited client status conferred by the Commissioner shall remain valid for a period prescribed by rule.'
''(4) (a) Where accredited client status was conferred by the Commissioner on any applicant prior to the date the amendment to subsection (1)(a) came into effect in respect of the levels of client status, that status shall be deemed to be a ï¬rst level accredited client status.
Any application for a higher status must be in accordance with the requirements contemplated in subsection (1).''.
Amendment of section 80 of Act 91 of 1964, as amended by section 10 of Act 85 of 1968, section 27 of Act 105 of 1969, section 28 of Act 112 of 1977, section 22 of Act 86 of 1982, section 7 of Act 89 of 1984, section 12 of Act 52 of 1986, section 27 of Act 84 of 1987, section 32 of Act 59 of 1990, section 8 of Act 105 of 1992, section 8 of Act 98 of 1993, section 68 of Act 30 of 1998, section 63 of Act 53 of 1999, section 62 of Act 59 of 2000, section 148 of Act 45 of 2003, section 29 of Act 21 of 2006 and section 18 of Act 36 of 2007 37.
''(s) contravenes or fails to comply with any provision of section 39B, 39C or 39D,''.
Insertion of section 101B in Act 91 of 1964 38.
101B. (1) In this section and the rules made thereunder, unless the context otherwise indicates, the following words and phrases, and their grammatical variations where applicable, shall have the following meanings: 'Advance Passenger Information', 'airline' and 'operator' shall have the meaning assigned thereto in section 7A; 'personal information' means the personal information of a passenger prescribed by rule for the purposes of the deï¬nition of Advance Passenger Information in section 7A(1).
regulates the manner in which personal information must be processed by the Commissioner.
The Commissioner or an officer may, subject to subsection (6), obtain and use personal information only for the purpose speciï¬ed in section 7A(2).
A person acting under a delegation from or under the control or direction of the Commissioner may only process personal information with the knowledge and consent of the Commissioner and subject to the provisions of this section.
record or deal with personal information other than in the manner prescribed in this section; or further process any personal information except as authorised by this section.
the retention is for historical or statistical reasons, if the Commissioner has established appropriate safeguards against the use of such records for other purposes; or the personal information has been used to make a decision about a passenger and the record must be retained for such a period as may be reasonably required for the passenger to request access to the record.
deleted or destroyed, by the Commissioner.
to prevent an imminent and serious threat to public safety or the life or health of the passenger; or the use of the data is only for historical or statistical reasons and the Commissioner has established appropriate safeguards to ensure that any further processing is only carried out for such reasons.
ensure that the safeguards are continuously updated in established, notify that person of such compromise or suspected compromise and provide him or her with such information as may be relevant to allow the person to protect himself or herself against the potential consequences of the compromise.
The Commissioner may delay any notiï¬cation contemplated in paragraph (a), where the Commissioner determines that such notiï¬cation will impede or otherwise adversely affect any criminal investigation.
in a form that is generally understandable.
Where a passenger makes a request contemplated in paragraph (a), the Commissioner must inform the passenger that he or she may request the correction of any such information.
inform the passenger of the actions taken as a result of the request for correction.
transfer any personal information about a passenger to a foreign government other than in the manner contemplated in section 50: Provided that the Commissioner is satisï¬ed that the recipient of that information is subject to a law which effectively upholds principles for fair handling of personal information that are substantially similar to the information protection principles set out in this section.
If any person of whom personal information is held in terms of this section is dissatisï¬ed with any decision by the Commissioner or an officer in respect thereof that person may, before instituting any judicial proceedings, make use of any of the procedures contemplated in Chapter XA.
causes any personal information to be compromised as contemplated in subsection (8); or without authority gains access to personal information or interferes with the protection of personal information, shall be guilty of an offence and liable on conviction to a ï¬ne or to imprisonment for a period not exceeding ï¬ve years or to both such ï¬ne and imprisonment.''.
Amendment of section 106 of Act 91 of 1964, as amended by section 30 of Act 105 of 1969, section 35 of Act 59 of 1990 and section 66 of Act 45 of 1995 39.
''(1) An officer may on entry of any imported goods or goods for export or during the manufacture of any excisable goods, or at any time after such entry or manufacture, take, without payment, from any person in possession of such imported goods or goods for export or of any manufactured or partly manufactured excisable goods samples of such imported, manufactured or partly manufactured goods or of materials intended for the manufacture of excisable goods or of goods used under the provisions of Chapter X, for examination or for ascertaining the duties payable thereon or for such other purpose as the Commissioner may prescribe by rule, and those samples shall be dealt with and accounted for in such manner as the Commissioner may direct.''.
Amendment of section 120 of Act 91 of 1964, as amended by section 36 of Act 105 of 1969, section 35 of Act 84 of 1987, section 39 of Act 59 of 1990, section 11 of Act 19 of 1994, section 73 of Act 45 of 1995, section 74 of Act 30 of 1998, section 35 of Act 21 of 2006 and section 24 of Act 36 of 2007 40.
''(c) as to the reporting inwards and outwards of ships and aircraft (including such reporting of ships or aircraft calling or landing at places not appointed as places of entry or customs and excise airports under this Act), the entry or departure of vehicles overland, the landing, loading, removal, detention, release, examination, conveyance and handling of cargo (including transit and coastwise and transhipment cargo), goods under customs control, customs controlled areas, the control of persons (including their baggage and goods) entering or leaving the Republic, the placing into or removal from any State warehouse of goods and the removal in bond of goods;''.
Amendment of section 28 of Act 89 of 1991, as amended by section 29 of Act 136 of 1992, section 79 of Act 30 of 2000, section 44 of Act 5 of 2001, section 158 of Act 60 of 2001, section 118 of Act 74 of 2002, section 179 of Act 45 of 2003, section 37 of Act 32 of 2005 and section 32 of Act 36 of 2007 41.
''(4) (a) The Minister may, by notice in the Gazette, prescribe a date for the submission of returns and the making of payments which date may not fall on a day more than two business days prior to the date referred to in subsection (1).
The notice contemplated in paragraph (a) must be published at least 30 days prior to the date so prescribed by the Minister.''.
Amendment of section 41B of Act 89 of 1991 42.
''(i) the provisions of [sections] subsections (2)(k), (2)(l) and (5) of section 76E [(other than subsection 76E(2)(m))] and section 76F of the Income Tax Act shall not apply to any VAT class ruling or VAT ruling;''; and by the deletion of subsection (3).
Amendment of section 44 of Act 89 of 1991, as amended by section 37 of Act 97 of 1993, section 27 of Act 37 of 1996, section 42 of Act 27 of 1997, section 100 of Act 30 of 1998, section 98 of Act 53 of 1999, section 168 of Act 60 of 2001, section 88 of Act 20 of 2006 and section 36 of Act 36 of 2007 43.
a subsidiary company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No. 61 of 1973), of a holding company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No.
a subsidiary company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No. 61 of 1973), requests that a refund or other amount be transferred to the bank account or the account with a similar institution in the Republic of another subsidiary company of its holding company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No.
a holding company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No. 61 of 1973), requests that a refund or other amount be transferred to the bank account or the account with a similar institution in the Republic of its subsidiary company, as deï¬ned in section 1 of the Companies Act, 1973 (Act No. 61 of 1973), the vendor must notify the Commissioner in writing and must indemnify the Commissioner against any loss by the vendor or the State as a result of such instruction.''.
Amendment of section 45 of Act 89 of 1991, as amended by section 33 of Act 136 of 1992, section 4 of Act 61 of 1993, section 5 of Act 61 of 1993, section 19 of Act 140 of 1993, section 24 of Act 20 of 1994, section 33 of Act 37 of 1996, section 43 of Act 27 of 1997, section 101 of Act 30 of 1998 and section 169 of Act 60 of 2001 44.
has not notiï¬ed the Commissioner that a refund or other amount be transferred to a bank account or an account with a similar institution other than that of the vendor as contemplated in the proviso to section 44(3)(d), the said period of 21 days shall be reckoned from the date the vendor furnishes the Commissioner with the particulars of the bank account or account with a similar institution of the enterprise or from the date the vendor has notiï¬ed the Commissioner that a refund or other amount be transferred to a bank account or an account with a similar institution other than that of the vendor;''.
Amendment of section 7 of Act 21 of 2006 45.
''(b) Paragraphs (b), (c), (d), (e), (f), (g), (h), (i), (j), (k) and (m) of subsection (1) come into operation on a date to be ï¬xed by the President by proclamation in the Gazette.''.
Repeal of section 21 of Act 21 of 2006 46. Section 21 of the Revenue Laws Second Amendment Act, 2006, is hereby repealed.
Amendment of section 29 of Act 21 of 2006 47.
''(a) by the insertion in subsection (1) after paragraph [(r)] (s) of the following paragraph: '[(s)] (t) fails to deal with goods as contemplated in section 11(1),'; and''.
Repeal of section 35 of Act 21 of 2006 48. Section 35 of the Revenue Laws Second Amendment Act, 2006, is hereby repealed.
Amendment of section 3 of Act 26 of 2007, as amended by section 27 of Act 4 of 2008 49.
''(2) [The member or participant] Any person who has the obligation in terms of section 3 of the Securities Transfer Tax Act, 2007, to pay the tax must by the date referred to in subsection (1)[(a) and (b)] submit a declaration electronically, in the form and manner as the Commissioner may determine and containing the information prescribed by the Commissioner, stating the amount of tax (if any) payable by that [member or participant] person.''.
Subsection (1) is deemed to have come into operation on 1 July 2008 and applies in respect of the transfer of any security on or after that date.
Amendment of section 90 of Act 35 of 2007 50. Section 90 of the Revenue Laws Amendment Act, 2007, is hereby amended by the deletion in subsection (1) of paragraph (d).
This Act is called the Revenue Laws Second Amendment Act, 2008.
The amendments effected to the Income Tax Act, 1962, by this Act are, save insofar as is otherwise provided for in this Act or the context indicates otherwise, deemed for the purposes of assessments in respect of normal tax under the Income Tax Act, 1962, to have come into operation as from the commencement of years of assessment ending on or after 1 January 2009.