On 19 January the Tax Administration Laws Amendment Act (No. 16 of 2016) was promulgated. It amends the provisions of the Customs and Excise Act, 1964, by (i) narrowing the scope of provisions relating to Special Economic Zones (SEZ) and aligning the terminology with that in the SEZ Act, 2014; (ii) broadening the scope of provisions relating to marking, tracking and tracing of tobacco products and makes certain changes relating to the maximum allowed weight of cigarettes for import or manufacturing; (iii) aligning the prescription period for refunds to the general prescription period of three years; and (iv) making changes to provisions relating to the payment and calculation of interest on outstanding amounts.
Of interest: The following section is substituted for section 76C of the Customs and Excise Act, 1964: ‘Set-off of refund against amounts owing’
76C. Where any refund of duty is in terms of this Act due to any person who has failed to pay any amount of tax, additional tax, duty, levy, charge, interest or penalty levied or imposed under any [other] law administered by the Commissioner within the period prescribed for payment of the amount, the Commissioner may set off against the amount which the person has failed to pay, any amount which has become refundable to the person in terms of this Act: Provided that that amount is first set off against any outstanding debt under this Act.’’.
Then the 917-day-old Customs Control Act, 2014, which has yet to enter into force, is being amended – third year in a row, if I am not mistaken to “make certain technical corrections”.
It is understood that the Act is amended:
- To make certain technical corrections;
- To delete certain unnecessary provisions;
- To make changes to provisions relating to the submission of cross-border train departure reports;
- To provide for the transmission of electricity under the international transit procedure; to broaden a rule enabling provision to include rules relating to the treatment of detained counterfeit goods in state warehouses; and
- Generally, to make adjustments for the smoother implementation of that Act.