The following bills have been passed in Parliament:
- Tourism Tax (Amendment) Bill
- Service Tax (Amendment) Bill
- Sales Tax (Amendment) Bill
- Customs (Amendment) Bill
- Free Zones (Amendment) Bill
- Excise (Amendment) Bill
The Tourism Tax (Amendment) Bill seeks to make the following changes:
- Tourism tax will be levied on accommodation premises made available through online booking.
- The tourism tax shall be collected from a tourist by the digital platform service provider who made the accommodation premises available through online booking, and pay this tax to the Director-General.
The Service Tax (Amendment) Bill seeks to clarify:
- That any registered person who ceases to carry on the business of providing any taxable service should notify the Director-General in writing within 30 days from the date of cessation.
- The Director-General will refund any balance in the amount of the refund after a registered person has made a deduction.
The Sales Tax (Amendment) Bill seeks to:
- Empower the Director-General to direct any registered manufacturer to deduct the amount of refund from the amount of sales tax to be paid from the return.
- Empower the Director-General to withhold any amount of refund to be credited to any following or subsequent taxable period.
- Empower a proper officer of sales tax to seal goods that cannot be removed due to their nature, size or quantity.
- Provides creditability of an agent provocateur's evidence.
These bills: Customs (Amendment) Bill, Free Zones (Amendment) Bill and Excise (Amendment) Bill
- Empowers a senior officer of customs in relation to enforcement, investigation and inspection.
- States that the evidence of an agent provocateur is admissible.
- States that under the Customs and Excise (Amendment) Bill, the Director-General may authorise nine-tenths of the paid duties to be repaid as a tax return if the goods are re-exported after the duty has been paid.