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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Provincial Tax Regulation Process
Act, No. 53 of 2001
Long title
To regulate an intergovernmental process that must be followed by provinces in the exercise of their power in terms of section 228 of the Constitution to impose taxes, levies and duties, and flat-rate surcharges on the tax bases of any tax, levy or duty imposed by national legislation; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
Long title
To regulate an intergovernmental process that must be followed by provinces in the exercise of their power in terms of section 228 of the Constitution to impose taxes, levies and duties, and flat-rate surcharges on the tax bases of any tax, levy or duty imposed by national legislation; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| 1. | Definitions |
| 2. | General
principles |
| 3. | Introduction
of provincial tax |
| 4. | Collection
of provincial taxes |
| 5. | Introduction
of provincial tax money Bill |
| 6. | Transitional
provisions |
| 7. | Regulations |
| 8. | Short title and commencement |
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.] |
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