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Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)

Chapter 13 : Finance

Provincial and Local Financial Matters

228. Provincial taxes


(1) A provincial legislature may impose—
(a) taxes, levies and duties other than income tax, value-added tax, general sales tax, rates on property or customs duties; and
(b) flat-rate surcharges on any tax, levy or duty that is imposed by national legislation, other than corporate income tax, value-added tax, rates on property or customs duties.


(2) The power of a provincial legislature to impose taxes, levies, duties and surcharges—
(a) may not be exercised in a way that materially and unreasonably prejudices national economic policies, economic activities across provincial boundaries, or the national mobility of goods, services, capital or labour; and
(b) must be regulated in terms of an Act of Parliament, which may be enacted only after any recommendations of the Financial and Fiscal Commission have been considered.