Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021 (English / Afrikaans)

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19 of 2021

The Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021 intends:

to fix the rates of normal tax;
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, so as to amend a rate of tax;
to amend the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020, so as to provide for corrections; and
to provide for matters connected therewith.

19 January 2022