| (1) |
Subject to subsection (3), there must be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the tax on foreign entertainers and sports persons, in respect of any amount received by or accrued to any person who is not a resident (in this Part referred to as the "taxpayer") in respect of any specified activity exercised or to be exercised by that person or any other person who is not a resident. |
| (a) |
The tax on foreign entertainers and sports persons is a final tax and is levied— |
| (i) |
at a rate of 15per cent; or |
| (ii) |
at such a rate as the Minister may announce in the national annual budget contemplated in section 27(1) of the Public Finance Management Act, with effect from a date mentioned in that Announcement, |
on all amounts received by or accrued to a taxpayer as contemplated in subsection (1).
| (b) |
If the Minister makes an announcement contemplated in paragraph (a)(ii), that rate comes into effect on the date determined by the Minister in that announcement and continues to apply for a period of 12 months from that date subject to Parliament passing legislation giving effect to that announcement within that period of 12 months. |
[Section 46(2) substituted by section 56 of the Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017)]
| (3) |
Subsection (1) does not apply in respect of any person who is not a resident, if that person— |
| (a) |
is an employee of an employer who is a resident; and |
| (b) |
is physically present in the Republic for a period or periods exceeding 183 full days in aggregate during any 12 month period commencing or ending during the year of assessment in which the specified activity is exercised. |
South African Institute for Drug Free Sport Act, 1997
