The Tax Administration Laws Amendment Act, 2013, has been promulgated as Act 39 of 2013 on 16 January 2014. The Act amends the Transfer Duty Act, 1949; the Income Tax Act, 1962; the Customs and Excise Act, 1964; the Value Added Tax Act, 1991; the Skills Development Levies Act, 1999; the Unemployment Insurance Contributions Act, 2002; the Securities Transfer Act, 2007; the Mineral and Petroleum Resources Royalty Act, 2008; the Mineral and Petroleum Resources Royalty (Administration) Act, 2008; and the Tax Administration Act, 2011. The amending Act also has provisions relating to taxation in the Special Economic Zones; the tax regime for the maritime sector; rules to combat base erosion and profit shifting (BEPS), tax deductible contributions to retirement funds; and VAT on supplies provided in South Africa by non-resident e-commerce businesses.