This contains UNCERTIFIED COPY for information/reference. For authentic copy, please refer to certified copy only.  In case of any mistake, please bring it to our notice.


LegalB's Resources
SUBSCRIBER QUICK LINKS: ROOT DATABASE | OVERVIEW | TEXT TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Rates and Monetary Amounts and Amendment of Revenue Laws Act, No. 21 of 2018

Long title


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.


Table of contents

SECTION TITLE
1. Amendment of First Schedule to Act 45 of 1955
2. Fixing of rates of normal tax
3. Amendment of section 6 of Act 58 of 1962...
4. Amendment of section 6A of Act 58 of 1962...
5. Amendment of section 64 of Act 58 of 1962...
6. Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962...
7. Amendment of Schedule 1 to Act 91 of 1964...
8. Amendment of section 1 of Act 89 of 1991...
9. Amendment of section 7 of Act 89 of 1991...
10. Amendment of section 8 of Act 89 of 1991...
11. Amendment of section 23 of Act 89 of 1991...
12. Amendment of section 54 of Act 89 of 1991...
13.Amendment of section 66 of Act 89 of 1991...
14.Amendment of Schedule 2 to Act 89 of 1991...
15.Short title
Sch. 1. SCHEDULE I. RATES OF NORMAL TAX (Section 2) [s2]
Sch. 2. SCHEDULE II. AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (Section 7) [s7]
.
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
Access Official Gazette PDF  Request Subscription Fee Subscriber Access
As unamended Act 2018_021_000_20190117 EXT.LINK REQ.INFO LINK
As amended by ... N/A REQ.INFO LINK

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.

TOP
 
Copyright Rita V. Felgate 2019