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Stamp Duty Land Tax" (SDLT), a new transfer tax derived from stamp duty, was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions". On 24 March 2010, Chancellor Alistair Darling introduced two significant changes to UK Stamp Duty Land ...
List of acts of the Parliament of South Africa, 1910–1919; List of acts of the Parliament of South Africa, 1920–1929; List of acts of the Parliament of South Africa, 1930–1939; List of acts of the Parliament of South Africa, 1940–1949; List of acts of the Parliament of South Africa, 1950–1959
The Income Tax Act, No 58 of 1962 defines a company under South African law. [10] Nearly 3.7 million companies were on the tax register in March 2017 but only 3.1 million in March 2018. Of these only 24.2% reported positive taxable income, while 48.3% reported zero taxable income and 27.4% reported negative taxable income. [2]
The Government of South Africa, or South African Government, is the national government of the Republic of South Africa, a parliamentary republic with a three-tier system of government and an independent judiciary, operating in a parliamentary system. Legislative authority is held by the Parliament of South Africa.
South Africa introduced a sugar tax on 1 April 2018. The levy was fixed at 2.1 cents per gram of sugar, for each gram above 4g per 100ml of sweetened beverage. The levy excludes fruit juices, despite health professionals warning that fruit juice is as bad for a person as highly sugary drinks. [ 110 ]
In 2021/22 the Western Cape Provincial government received a total budget of just under R 72.35 billion with 74% (R54.445 billion) of that in the form of "equitable shares" from the national government budget, 18% (R13.53 billion) in the form of "conditional grants" from national government, 4% in "financing", 3% from the provinces own receipts ...
A payment surcharge, also known as checkout fee, is an extra fee charged by a merchant when receiving a payment by cheque, credit card, charge card, debit card or an e-money account, [1] but not cash, which at least covers the cost to the merchant of accepting that means of payment, such as the merchant service fee imposed by a credit card company. [2]
The Constitution of 1983 (formally the Republic of South Africa Constitution Act, 1983) was South Africa's third constitution.It replaced the republican constitution that had been adopted when South Africa became a republic in 1961 and was in force for ten years before it was superseded by the Interim Constitution on 27 April 1994, which in turn led to the current Constitution of South Africa ...