ARTICLE · 20 MAY 2019

Tax In Brief - May 2019

ENS

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Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

SARS publications

Guide to the Employment Tax Incentive (issue 3)
- the employment tax incentive was introduced by the Employment Tax Incentive Act, 2013 which was promulgated on 18 December 2013. This Act has since been amended on a number of occasions. This guide provides general guidance on the incentive.
- find a copy of the guide here.

Customs and excise

draft tariff amendment notices to amend:
- Part 1 of Schedule no. 1 to insert the provision of carbon emissions tax;
- Part 3F of Schedule no. 1 to provide for the environmental levy on carbon emissions; and

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