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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Disaster
Management Tax Relief Administration Act, No. 14 of 2020
NOTE: Published in Eglish with alternative copy in Afrikaans
NOTE: Published in Eglish with alternative copy in Afrikaans
Long title
To provide for tax measures in order to assist with alleviating cash flow burdens on tax compliant micro and small to medium-sized businesses arising as a result of the COVID-19 pandemic and measures taken under the Disaster Management Act, 2002; to provide for employees' tax treatment of donations to the Solidarity Fund; to provide for a change in the value-added tax category of vendors to effect monthly returns and refunds; and to provide for matters connected therewith
Table of contents
| SECTION | TITLE |
| ARRANGEMENT OF SECTIONS | |
| 1. | Definitions |
| 2. | Deferral of employees' tax |
| 3. | Deferral of provisional tax |
| 4. | Deferral of interim payments |
| 5. | Donations to Solidarity Fund |
| 6. | Change in Value-Added Tax Category |
| 7. | Extension of time periods |
| 8. | Short title and commencement |
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