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Rates and Monetary Amounts and Amendment of Revenue Laws Act, No. 21 of 2018
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.
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