Files
| Attachment | Size |
|---|---|
| 37185gon1032.pdf | 290.96 KB |
26 of 2013
The Employment Tax Incentive Act 26 of 2013 aims:
- to provide for an employment tax incentive in the form of an amount by which employees' tax may be reduced;
- to allow for a claim and payment of an amount where employees' tax cannot be reduced; and
- to provide for matters connected therewith.
Amends
- Income Tax Act 58 of 1962
- South African Revenue Service Act 34 of 1997
- Tax Administration Act 28 of 2011
Commencement
- 1 January 2014, Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 13
- 19 December 2014, Section 10 (Government Gazette 38346, 18 December 2014)
Amendments
- Amended by Taxation Laws Amendment Act 42 of 2024
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2022
- Amended by Tax Administration Laws Amendment Act 16 of 2022
- Amended by Taxation Laws Amendment Act 20 of 2021
- Amended by Taxation Laws Amendment Act 23 of 2020
- Amended by Disaster Management Tax Relief Act 13 of 2020
- Amended by Taxation Laws Amendment Act 34 of 2019
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 32 of 2019
- Amended by Taxation Laws Amendment Act 17 of 2017
- Amended by Taxation Laws Amendment Act 15 of 2016
- Amended by Taxation Laws Amendment Act 25 of 2015
- Amended by Taxation Laws Amendment Act 43 of 2014
