Taxation Laws Amendment Act 24 of 2011

The proposed amendments to the VAT Act, which were mentioned in the previous issue of VAT Connect, have now been passed into law. For more details, refer to the following documents on the SARS website under “Legal & Policy”:

  • The Taxation Laws Amendment Act, 2011 (Act 24 of 2011 came into effect on 10 January 2012. Refer to Government Gazette 34927, Notice 16 of 2012.)
  • Explanatory Memorandum on the Taxation Laws Amendment Bill, 2011
  • The Taxation Laws Second Amendment Act, 2011 (Act 25 of 2011 came into effect on 14 December 2011 but does not contain any VAT amendments. Refer to Government Gazette 34867, Notice 1063 of 2011.)
Some of the VAT amendments were summarised in the previous issue of VAT Connect and are not repeated in this edition. Please check the Taxation Laws Amendment Act, 2011 for any differences between the proposed amendments and what was promulgated.

 

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Last Updated: 16/09/2013 10:04 AM     print this page