Indirect Tax Handbook 2021/2022
A comprehensive legislative handbook containing all the indirect tax acts, regulations, practice and interpretation notes. Available Feb 2022.
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Product description
A comprehensive legislative handbook containing all the indirect tax acts, regulations, practice and interpretation notes. Available Feb 2022.
Indirect Tax Handbook comprises indirect tax legislation such as transfer duty, VAT, skills development levies, unemployment insurance contributions, diamond export levy, securities transfer tax and mineral and petroleum resources royalty, as well as tax administration law. It incorporates the legislative amendments made during the current tax year, as well as pending amendments. It includes the consolidated Acts, together with related regulations and interpretation and practice notes. Updated annually.
Table of contents
Transfer Duty Act No. 40 of 1949
Value-Added Tax Act No. 89 of 1991
Skills Development Levies Act No. 9 of 1999
Unemployment Insurance Contributions Act No. 4 of 2002
Diamond Export Levy (Administration) Act No. 14 of 2007
Diamond Export Levy Act No. 15 of 2007
Securities Transfer Tax Act No. 25 of 2007
Securities Transfer Tax Administration Act No. 26 of 2007
Mineral and Petroleum Resources Royalty Act No. 28 of 2008
Mineral and Petroleum Resources Royalty (Administration) Act No. 29 of 2008
Tax Administration Act No. 28 of 2011