National Small Business Act, 1996 (Act 102 of 1996)
R 385
Disaster Management Act, 2002 (Act No. 57 of 2002)NoticesDirections on taxi relief fund to mitigate the impact of COVID-19 in the taxi industry, 20216. Part B: Conditions |
| (1) | At the commencement of the national lockdown the taxi operator must: |
| (a) | be in possession of operating license or permit; and |
| (b) | have been operating for the previous 180 (one hundred and eighty) days. |
| (2) | The taxi operation must be formally registered as a business entity. |
| (3) | The business must be registered for Income Tax and other applicable taxes related to running a business in South Africa. |
| (4) | The registration process should also include registration of employees with the Skills Development Levy (SDL), Unemployment Insurance Fund (UIF), Compensation for Workplace Injuries, Diseases and Death (COIDA) as well as compliance with the Sectoral Wage Determination by the Minister of Labour. |
| (5) | The Taxi operator must transfer the operating licence or permit into the name of the company. |
| (6) | The e-hailing driver must be registered for Income Tax. |
| (7) | The funds to be paid only into the business account. |
