Files
| Attachment | Size |
|---|---|
| 4408220-1ratesmonetaryamountsamendmentrevenuelawsact22of2020.pdf | 381.29 KB |
22 of 2020
The Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020 intends:
- to fix the rates of normal tax;
- to amend the Transfer Duty Act, 1949, so as to amend transfer duty monetary thresholds;
- 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 the rate of tax; and
- to provide for matters connected therewith.
Commencement
20 January 2021
Amendments
Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 19 of 2021
