Files
| Attachment | Size |
|---|---|
| a53-010.pdf | 229.2 KB |
53 of 2001
The Provincial Tax Regulation Process Act 53 of 2001 intends:
- to regulate an intergovernmental process that must be followed by provinces in the exercise of their power in terms of section 228 of the Constitution to impose taxes, levies and duties, and flat-rate surcharges on the tax bases of any tax, levy or duty imposed by national legislation; and
- to provide for matters connected therewith.
Commencement
1 June 2002 (Gazette 23466 of 31 May 2002)
