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ARTICLE · 03 FEBRUARY 2022

Tax In Brief Issue 77

Below, please find issue 77 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

South AfricaTax

Below, please find issue 77 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

legislation and draft legislation

  • The following Amendment Acts were promulgated on 19 January 2022:
    • Act No 19 of 2021 - Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021
    • Act No 20 of 2021 - Taxation Laws Amendment Act, 2021
    • Act No 21 of 2021 - Tax Administration Laws Amendment Act, 2021
  • SARS has published the following:
    • Explanatory Memorandum on the Taxation Laws Amendment Bill, 2021
    • Memorandum on the Objects of the Tax Administration Laws Amendment Bill, 2021

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