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| Attachment | Size |
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| 42171gon18ratesandmonetaryamountsandamendmentofrevenuelawsact21of2018.pdf | 267.64 KB |
21 of 2018
The Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018 intends:
- to fix the rates of normal tax; to amend the Estate Duty Act, 1955, so as to amend the rate of estate duty;
- 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 amend the Value-Added Tax Act, 1991, so as:
- to amend the rate of the Value-Added Tax;
- to amend a provision so as to provide for more efficient taxation of electronic commerce;
- to amend a schedule so as to provide for the zero rating of the supply of certain goods; and
- to provide for matters connected therewith.
Commencement
17 January 2019
