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Tax Administration Laws Amendment Act 21 of 2012

By Legalish, Oct 14 2014 08:16PM

To make a provision for the enactment of an international agreement into law; 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 amendment; 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.


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