Value-Added Tax Act, 1991: time period for VAT to be accounted for/payable by import recipients; refund tax chargeable reductions; waive requirement that representative vendors of electronic services suppliers reside in RSA; consequential amendments.
Tax Administration Act, 2011: senior SARS officials appearance in certain courts; taxpayer representatives to appear in tax court; the recovery of fees and costs.
Plus: determination of costs awarded by certain courts & consequential amendments.
Producing relevant material in person; information disclosure; SARS assessment; objection extension periods; alternative dispute resolution; lodging/hearing appeals.
Registered tax practitioners; remove ground for tax debt temporary write-off; remove time-period for appointing public officer by a company and consequential amendments.
Updates to be in force on a date determined/notified in the Government Gazette, apart from a change to 4th schedule of the Income Tax Act, 1962, effective on Mar. 1, 2025.
