Section 10, The Finance Act, 2011.

The Goods and Services Tax Act, 2009 is amended asfollows:– (a) in section 17, by the repeal of subsection (5) thereof; (b) in paragraph (a) of subsection (1) of section 24, by the deletion of the word "taxable"; (c) in section 42 (9) (b), for the reference to section 42 (1) (b) substitute a reference to section 42 (1) ( c); (d) immediately after section 49 thereof, insert the following:– 49A (1) The Commissioner-General may recover unpaid GST, penalty or interest by the issue of a warrant to tax officers specified therein to enter a place and seize the goods and property of the taxpayer. (2) The warrant shall be in the form prescribed in regulations under this Act specifying the taxpayer against whose property the proceedings are authorized, the location of the property and the tax debt to which the warrant relates. (3) The Commissioner-General may require a police officer to be present while the seizure is being conducted. (4) A warrant under subsections (1) and (2) may only be issued after 14 days from the date the Commissioner-General notifies the taxpayer in writing of the Commissioner-General's intention to proceed with the seizure. Abandonment of unfinished customs declaration. Excise duty bond by oil companies. Auctioneer licence fees. of Act No. 6 of 2009. “Seizure of assets for non-payment of tax Surcharge on right-hand driven vehicles. Failure to submit electronic manifest No. 12 Finance Act 2011 No. 12 Finance Act 20118 9 (5) Subsection (4) does not apply, if the Commissioner- General has reasonable grounds to believe that the collection of tax is in jeopardy. (6) For the purposes of executing a seizure under subsection (1), the Commissioner-General or any tax officer specified in the warrant may at any reasonable time enter any premises described in the warrant authorizing the seizure proceedings: Provided that the Commissioner-General or any tax officer specified in the warrant shall not enter any dwelling house except with the consent of the owner or occupier or on the authority of an order of a court. (7) Property which has been seized under this section shall be kept for ten days either at the premises where the seizure was conducted or at such other place as the Commissioner-General may consider appropriate at the cost of the taxpayer. (8) If the taxpayer does not pay the tax due together with the cost of the seizure within ten days of the seizure being made, the property seized may be sold by public auction or in such manner as the Commissioner-General may direct, the proceeds of sale being applied first towards the cost of taking, keeping and selling the property seized and then towards the GST, penalty or interest due and payable, any remaining proceeds being restored to the owner of the property. (9) Nothing in this section precludes the Commissioner- General from proceeding under any other provision of this Act for any balance owed if the proceeds of the seizure are not sufficient to meet the costs thereof and the GST, penalty or interest due, but at any time before execution of the warrant the Commissioner-General may stay or compound proceedings thereunder. (10) The period of ten days in subsections (7) and (8) does not apply to delay the sale of property which is subject to spoilage"; (e) in section 92, paragraph (e) is repealed and replaced by the following:– "(e) the issue of an assessment under section 42 (1) (a) and ( c)"; (f) in section 114, subsection (2) is repealed and replaced by the following:– "(2) Notwithstanding subsection (1), 10% of the total GST revenue collected shall be paid into a separate GST refund account out of which refund due under this Act, proven overpayment of tax, payment made by non-taxable persons and payments made on non-taxable supplies, can be refunded."; (g) in the Second Schedule– (i) by the inclusion of the following items in the appropriate categories thereof:- (1) baby foods; (2) exercise books; (3) raw fish; (ii) in item 7, by the insertion after the word "condoms" at the end thereof of the following:– "as classified in the Harmonised Commodity Description and Coding System".