Older Persons Act, 2006
R 385
Rates and Monetary Amounts and Amendment of Revenue Laws (Administration) Act, 2016 (Act No. 14 of 2016)4. Reporting |
| (1) | The Minister must report to the National Assembly on— |
| (a) | the additional relief described in Part II of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2016; and |
| (b) | the exchange control special voluntary disclosure programme contemplated in Exchange Control Circular No. 6/2016, Exchange Control Circular No. 8/2016 and any subsequent circulars in this regard. |
| (2) | The report must include a summary by main classes of taxpayers or sections of the public of the applications made, approved and not approved and of the amounts payable in respect of— |
| (a) | voluntary disclosure agreements concluded under section 230 of the Tax Administration Act in respect of applications contemplated in subsection (1)(a); and |
| (b) | applications approved under the exchange control special voluntary disclosure programme contemplated in subsection (1)(b). |
| (3) | The report must be tabled in the National Assembly within a reasonable period, which period must not be more than 60 days after receipt by the Minister of the summary contemplated in section 233 of the Tax Administration Act. |
