South African Government

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Disaster Management Tax Relief Administration Act 14 of 2020 (English / Afrikaans)

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14 of 2020

The Disaster Management Tax Relief Administration Act 14 of 2020 intends:

  • to provide for tax measures in order to assist with alleviating cash flow burdens on tax compliant micro and small to medium-sized businesses arising as a result of the COVID-19 pandemic and measures taken under the Disaster Management Act, 2002;
  • to provide for employees’ tax treatment of donations to the Solidarity Fund; 
  • to provide for a change in the value-added tax category of vendors to effect monthly returns and refunds; and
  • to provide for matters connected therewith.

Commencement

1 April 2020