South Africa - 2019 - Economy

Tax Administration Laws Amendment Act, 2019

Ministry of Finance, South Africa

An Act to amend the Income Tax Act, 1962 to provide a time period for the validity of a declaration and a written undertaking in respect of the withholding of withholding tax on interest, withholding tax on royalties, and dividends tax. It also amends the Customs and Excise Act, 1964 to extend a provision providing for information sharing and exclude certain information from the application of the prohibition on disclosure of information; and amend the Value-Added Tax Act, 1991.

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Tax Administration Laws Amendment Act, 2019 Current Version

January 2022

An Act to amend the Income Tax Act, 1962 to provide a time period for the validity of a declaration and a written undertaking in respect of the withholding of withholding tax on interest, withholding tax on royalties, and dividends tax. It also amends the Customs and Excise Act, 1964 to extend a provision providing for information sharing and exclude certain information from the application of the prohibition on disclosure of information; and amend the Value-Added Tax Act, 1991.

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