Exchange Control Amnesty and Amendment of Taxation Laws Act, 2003 (Act No. 12 of 2003)Chapter II : General Amendments to Taxation Laws48. Value-added Tax Act, 1991 section 6 |
Amendment of section 6 of Act 89 of 1991, as amended by section 20 of Act 37 of 1996, section 34 of Act 34 of 1997, section 88 of Act 30 of 1998, section 66 of Act 19 of 2001, section 150 of Act 60 of 2001 and section 116 of Act 74 of 2002
Section 6 of the Value-Added Tax Act, 1991, is hereby amended -
| a) | by the addition of the word "or" at the end of paragraph (e) of subsection (2); and |
| b) | by the addition to subsection (2) of the following paragraph: |
"(f) disclosing to the Governor of the South African Reserve Bank or any other person to whom the powers, functions and duties have been delegated by the Minister in terms of Exchange Control Regulations, 1961, issued in terms of section 9 of the Currency and Exchanges Act, 1933 (Act No. 9 of 1933), such information as may be required for purposes of exercising any power or performing any function or duty in terms of those Regulations."