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
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS | TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TRANSGRESSION ANALYSIS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |
 
South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Disaster Management Tax Relief Administration Act, No. 14 of 2020

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
.
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 Information Text Access
As unamended Act 2020_014_000_20201105 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.


 
Copyright @ Rita V Felgate 2021