Page 239 - Juta's Indirect Tax

s 1 DIAMOND EXPORT LEVY (ADMINISTRATION) ACT 14 OF 2007 s 1 DIAMOND EXPORT LEVY (ADMINISTRATION) ACT 14 OF 2007
[ASSENTED TO 5 DECEMBER 2007] [DATE OF COMMENCEMENT: 1 NOVEMBER 2008]
(English text signed by the President)
as amended by
Taxation Laws Second Amendment Act 4 of 2008 Taxation Laws Second Amendment Act 18 of 2009 Tax Administration Act 28 of 2011
ACT
To provide for administrative matters in connection with the imposition of an export levy on unpolished diamonds (but not including synthetic diamonds).
BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:— ARRANGEMENT OF SECTIONS
Sections
1 De nitions
Part I INTERPRETATION
Part II
REGISTRATION, RETURNS AND PAYMENTS
2 Registration
3 Cancellation of registration
4 Returns and assessment periods
5 Payment of levy
6 Form, manner, place and date determined by Commissioner
7 Maintenance of records
Part III
ELECTION FOR PRODUCERS AND DIAMOND BENEFICIATORS
8 Election procedure
9 Penalties
10 to 13 inclusive . . .
14 .. .
15 Interest
16 Division of responsibility
17 .. .
[S. 17 amended by s. 59 (a) of Act 18 of 2009 and repealed by s. 271 of Act 28 of 2011.]
18 Rules
19 Amendment of laws
20 Act binding on State and application of other laws
21 Short title and commencement
1 De nitions
Part I INTERPRETATION
(Act 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;
[De nition of ‘Commissioner’ substituted by s. 271 of Act 28 of 2011.]
‘Customs and Excise Act’ means the Customs and Excise Act, 1964 (Act 91 of 1964);
[De nition of ‘Customs and Excise Act’ inserted by s. 53 of Act 18 of 2009.]
‘Income Tax Act’ means the Income Tax Act, 1962 (Act 58 of 1962);
(1) In this Act, unless the context indicates otherwise—
‘assessment period’ means an assessment period as described in section 4 (2);
‘Commissioner’ means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997
Juta’s IndIrect tax 2016
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Part IV
[Ss. 10 to 13 inclusive repealed by s. 271 of Act 28 of 2011.]
Part V REFUNDS AND INTEREST
[S. 14 repealed by s. 271 of Act 28 of 2011.]
Part VI MISCELLANEOUS
Schedule: AMENDMENT OF LAWS
DIAMOND EXPORT LEVY (ADMIN) ACT