To provide for an employment tax incentive in the form of an amount by which employees’ tax may be reduced; to allow for a claim and payment of an amount where employees’ tax cannot be reduced; and to provide for matters connected therewith.
Last update: January 2016
Copyright: This Act reproduced under Government Printers Copyright Authority 10154 dated 20 March 1996
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The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013), has been amended by Government Gazette 39588, Notice No. 22, Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015), dated 8 January 2016.
The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been amended by Taxation Laws Amendment Act, 2014 (Act No. 43 of 2014), Government Gazette 38405, Notice No. 21, dated 20 January 2015.
The Employment Tax Incentive Act, 2013 (Act No. 26 of 2013) has been added to the website by Government Gazette 37185 dated 18 December 2013.
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