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Taxation may involve payments to a minimum of two different levels of government: central government through SARS or to local government. [2] Prior to 2001 the South African tax system was "source-based", where in income is taxed in the country where it originates. Since January 2001, the tax system was changed to "residence-based" wherein taxpayers residing in South Africa are taxed on their ...
The South African Revenue Service ( SARS) is the revenue service of the South African government. It administers the country's tax system and customs service, and enforces compliance with related legislation. [2] It is governed by the SARS Act 34 of 1997, which established it as "an organ of state within the public administration, but as an institution outside the public service." [1] It thus ...
The Income Tax (Trading and Other Income) Act 2005 (c 5) is an Act of the Parliament of the United Kingdom . It restated certain legislation relating to income tax, with minor changes that were mainly intended "to clarify existing provisions, make them consistent or bring the law into line with well established practice." [2]
The South African Institute of Tax Professionals ( SAIT) is a recognised professional body focusing solely on taxation. It is a registered professional body under the National Qualifications Framework Act, 2008. The Institute is a professional association of tax professionals regulating tax practitioners in South Africa.
The Fourteenth Amendment of the Constitution of South Africa (formally the Constitution Fourteenth Amendment Act of 2008) repealed some of the provisions inserted into the Constitution by the Ninth and Tenth Amendments which allowed for floor-crossing, that is, allowed members of legislative bodies to move from one political party to another ...
Formal title The official short title of the amendment is "Constitution Fourth Amendment Act of 1999". It was originally titled "Constitution of the Republic of South Africa Amendment Act, 1999" and numbered as Act No. 3 of 1999, but the Citation of Constitutional Laws Act, 2005 renamed it and abolished the practice of giving Act numbers to constitutional amendments.
The South Africa Act, 1909, which created the Union of South Africa, is often listed with the acts of the Parliament of South Africa although it was enacted by the Parliament of the United Kingdom .
The Revenue Act of 1913, also known as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, 38 Stat. 114 ), re-established a federal income tax in the United States and substantially lowered tariff rates. The act was sponsored by Representative Oscar Underwood, passed by the 63rd United States Congress, and signed into law by President ...