Files
| Attachment | Size |
|---|---|
| 49948ratesmonetaryamountsamendmentofrevlawsact192023.pdf | 396.1 KB |
19 of 2023
The Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2023 intends:
- to fix the rates of normal tax;
- to amend the Transfer Duty Act, 1949, so as to amend transfer duty monetary amounts;
- to amend the Income Tax Act, 1962, so as to amend rates of tax and monetary amounts;
- to amend the Customs and Excise Act, 1964, so as
- to amend rates of duty in Schedule 1 to that Act;
- to insert new tariff items;
- to delete tariff items;
- to delete rebate items;
- to insert rebate items;
- to amend the Carbon Tax Act, 2019; and
- to provide for matters connected therewith.
Commencement
22 December 2023
