Tax Legislation

The Minister of Finance announced in his 2005 Budget Review the drafting of tax administration legislation as a project “to incorporate in one piece of legislation certain generic administrative provisions, which are currently duplicated in the different tax Acts”

This led to the enactment of the Tax Administration Act, 2011, as amended.

The Tax Administration Laws Amendment Act No 16 of 2016 was promulgated on 19 January 2017.