Rates and Monetary Amounts and Amendment of Revenue Laws Act

9. This Act is called the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015. 5 10 No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 9 9 artikel 64 van Wet 30 van 2000, artikel 52 van Wet 19 van 2001, artikel 53 van Wet 30 van 2002, artikel 41 van Wet 12 van 2003, artikel 155 van Wet 45 van 2003, artikel 36 van Wet 16 van 2004, artikel 14 van Wet 9 van 2005, artikel 36 van Wet 9 van 2006, artikel 76 van Wet 8 van 2007, artikel 66 van Wet 3 van 2008, artikel 88 van Wet 17 van 2009, artikel 117 van Wet 7 van 2010, artikel 127 van Wet 24 van 2011, artikel 14 van Wet 13 van 2012, artikel 9 van Wet 23 van 2013 en artikel 7 van Wet 42 van 2014 5 8. (1) Bylae No. 1 by die Doeane- en Aksynswet, 1964, word hierby gewysig soos in Bylae 2 van hierdie Wet uiteengesit. (2) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word subartikel (1) 10 geag op 25 Februarie 2015 in werking te getree het. Kort titel

9. Hierdie Wet heet die Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015. No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 10 10 Schedule 1 (Sections 1 and 3) RATES OF NORMAL TAX

1. The rate of tax referred to in section 3(1) to be levied in respect of the taxable income (excluding any retirement fund lump sum benefit, retirement fund lump sum withdrawal benefit or severance benefit) of any natural person, deceased estate, insolvent estate or special trust (other than a public benefit organisation or recreational club referred to in paragraph 4) in respect of any year of assessment commencing on 1 March 2015 or ending on 29 February 2016 is set out in the table below: Taxable income Not exceeding R181 900 Exceeding R181 900 but not exceeding R284 100 Exceeding R284 100 but not exceeding R393 200 Exceeding R393 200 but not exceeding R550 100 Exceeding R550 100 but not exceeding R701 300 Exceeds R701 300 Rate of tax 18 per cent of taxable income R32 742 plus 26 per cent of amount by which taxable income exceeds R181 900 R59 314 plus 31 per cent of amount by which taxable income exceeds R284 100 R93 135 plus 36 per cent of amount by which taxable income exceeds R393 200 R149 619 plus 39 per cent of amount by which taxable income exceeds R550 100 R208 587 plus 41 per cent of amount by which taxable income exceeds R701 300

2. The rate of tax referred to in section 3(1) to be levied in respect of the taxable income of a trust (other than a special trust or a public benefit organisation referred to in paragraph 4) in respect of any year of assessment commencing on 1 March 2015 or ending on 29 February 2016 is 41 per cent.

3. The rate of tax referred to in section 3(1) to be levied in respect of the taxable income of a company (other than a public benefit organisation or recreational club referred to in paragraph 4 or a small business corporation referred to in paragraph 5) in respect of any year of assessment ending during the period of 12 months ending on 31 March 2016 is, subject to the provisions of paragraph 10, as follows— (a) 28 per cent of the taxable income of any company (excluding taxable income (b) referred to in subparagraphs (b), (c) and (d)); in respect of the taxable income derived by any company from mining for gold on any gold mine with the exclusion of so much of the taxable income as the Commissioner determines to be attributable to the inclusion in the gross income of any amount referred to in paragraph (j) of the definition of ‘‘gross income’’ in section 1 of the Income Tax Act, 1962, but after the set-off of any assessed loss in terms of section 20(1) of that Act, a percentage determined in accordance with the formula: y = 34 - 170 x in which formula y represents such percentage and x the ratio expressed as a percentage which the taxable income so derived (with the said exclusion, but before the set-off of any assessed loss or deduction which is not attributable to the mining for gold from the said mine) bears to the income so derived (with the said exclusion); in respect of the taxable income of any company, the sole or principal business of which in the Republic is, or has been, mining for gold and the determination (c) No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 11 11 Bylae 1 (Artikels 1 en 3) SKALE VAN NORMALE BELASTING

1. Die skaal van belasting bedoel in artikel 3(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste (met uitsondering van enige uittreefonds enkel- bedragvoordeel, uittreefonds enkelbedragonttrekkingsvoordeel of skeidingsvoordeel) van enige natuurlike persoon, gestorwe boedel, insolvente boedel of spesiale trust (behalwe ’n openbare weldaadsorganisasie of ontspanningsklub bedoel in paragraaf 4) ten opsigte van enige jaar van aanslag wat op 1 Maart 2015 begin of op 29 Februarie 2016 eindig, word in die tabel hieronder uiteengesit: Belasbare inkomste Nie R181 900 te bowe gaan nie R181 900 te R284 100 nie bowe gaan maar nie R284 100 te R393 200 nie R393 200 te R550 100 nie te R550 100 R701 300 nie bowe gaan maar nie bowe gaan maar nie bowe gaan maar nie R701 300 te bowe gaan Skaal van belasting 18 persent van belasbare inkomste R32 742 plus 26 persent van bedrag waarmee belasbare inkomste R181 900 te bowe gaan R59 314 plus 31 persent van bedrag waarmee belasbare inkomste R284 100 te bowe gaan R93 135 plus 36 persent van bedrag waarmee belasbare inkomste R393 200 te bowe gaan R149 619 plus 39 persent van bedrag waarmee belasbare inkomste R550 100 te bowe gaan R208 587 plus 41 persent van bedrag waarmee belasbare inkomste R701 300 te bowe gaan

2. Die skaal van belasting bedoel in artikel 3(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste van ’n trust (behalwe ’n spesiale trust of ’n openbare weldaadsorganisasie bedoel in paragraaf 4) ten opsigte van enige jaar van aanslag wat op 1 Maart 2015 begin of op 29 Februarie 2016 eindig, is 41 persent.

3. Die skaal van belasting bedoel in artikel 3(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste van ’n maatskappy (behalwe ’n openbare in paragraaf 4 of ’n kleinsake- weldaadsorganisasie of ontspanningsklub bedoel korporasie bedoel in paragraaf 5) ten opsigte van enige jaar van aanslag wat eindig gedurende die tydperk van 12 maande wat op 31 Maart 2016 eindig, is, behoudens die bepalings van paragraaf 10, soos volg: (a) 28 persent van die belasbare inkomste van enige maatskappy (behalwe (b) belasbare inkomste bedoel in subparagrawe (b), (c) en (d)); ten opsigte van die belasbare inkomste deur enige maatskappy uit die myn van goud op enige goudmyn verkry met uitsluiting van soveel van die belasbare inkomste as wat volgens die vasstelling van die Kommissaris toe te skryf is aan die insluiting by die bruto inkomste van enige bedrag bedoel in paragraaf (j) van die omskrywing van ‘‘bruto inkomste’’ in artikel 1 van die Inkomstebelastingwet, 1962, maar na die verrekening van enige vasgestelde verlies ingevolge artikel 20(1) van daardie Wet, ’n persentasie vasgestel ooreenkomstig die formule: y = 34 - 170 x in welke formule y bedoelde persentasie voorstel en x die verhouding is, as ’n persentasie uitgedruk, waarin die aldus verkreë belasbare inkomste (met genoemde uitsluiting, maar voor die verrekening van enige vasgestelde verlies of aftrekking wat nie aan die myn van goud uit bedoelde myn toeskryfbaar is nie) staan tot die aldus verkreë inkomste (met genoemde uitsluiting); ten opsigte van die belasbare inkomste van enige maatskappy waarvan die enigste of vernaamste besigheid in die Republiek die myn van goud is of was (c) No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 12 12 of the taxable income of which for the period assessed does not result in an assessed loss, which the Commissioner determines to be attributable to the inclusion in its gross income of any amount referred to in paragraph (j) of the definition of ‘‘gross income’’ in section 1 of the Income Tax Act, 1962, a rate equal to the average rate of normal tax or 28 per cent, whichever is higher: Provided that for the purposes of this subparagraph, the average rate of normal tax shall be determined by dividing the total normal tax (excluding the tax determined in accordance with this subparagraph for the period assessed) paid by the company in respect of its aggregate taxable income from mining for gold on any gold mine for the period from which that company commenced its gold mining operations on that gold mine to the end of the period assessed, by the number of rands contained in the said aggregate taxable income; and in respect of the taxable income derived by any company from carrying on long-term insurance business in respect of its— (i) (ii) individual policyholder fund, 30 per cent; and company policyholder fund, corporate fund and risk policyholder fund, 28 per cent. (d)

4. The rate of tax referred to in section 3(1) to be levied in respect of the taxable income of any public benefit organisation that has been approved by the Commissioner in terms of section 30(3) of the Income Tax Act, 1962, or any recreational club that has been approved by the Commissioner in terms of section 30A(2) of that Act is 28 per cent— (a) in the case of an organisation or club that is a company, in respect of any year of assessment ending during the period of 12 months ending on 31 March 2016; or in the case of an organisation that is a trust, in respect of any year of assessment commencing on 1 March 2015 or ending on 29 February 2016. (b)

5. The rate of tax referred to in section 3(1) to be levied in respect of the taxable income of any company which qualifies as a small business corporation as defined in section 12E of the Income Tax Act, 1962, in respect of any year of assessment ending during the period of 12 months ending on 31 March 2016 is set out in the table below: Taxable income Not exceeding R73 650 Exceeding R73 650 but not exceeding R365 000 Exceeding R365 000 but not exceeding R550 000 Exceeding R550 000 Rate of tax 0 per cent of taxable income 7 per cent of amount by which taxable income exceeds R73 650 R20 395 plus 21 per cent of amount by which taxable income exceeds R365 000 R59 245 plus 28 per cent of amount by which taxable income exceeds R550 000

6. The rate of tax referred to in section 2(2) to be levied in respect of the taxable turnover of a person that is a registered micro business as defined in paragraph 1 of the Sixth Schedule to the Income Tax Act, 1962, in respect of any year of assessment ending during the period of 12 months ending on 29 February 2016 is set out in the table below: Taxable turnover Not exceeding R335 000 Exceeding R335 000 but not exceeding R500 000 Exceeding R500 000 but not exceeding R750 000 Exceeding R750 000 Rate of tax 0 per cent of taxable turnover 1 per cent of amount by which taxable turnover exceeds R335 000 R1 650 plus 2 per cent of amount by which taxable turnover exceeds R500 000 R6 650 plus 3 per cent of amount by which taxable turnover exceeds R750 000 No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 13 13 en waarvan die vasstelling van die belasbare inkomste vir die tydperk van aanslag nie op ’n vasgestelde verlies uitloop nie, wat volgens die vasstelling van die Kommissaris toe te skryf is aan die insluiting by sy bruto inkomste van in paragraaf (j) van die omskrywing van ‘‘bruto enige bedrag bedoel inkomste’’ in artikel 1 van die Inkomstebelastingwet, 1962, ’n skaal gelykstaande aan die gemiddelde skaal van normale belasting of 28 persent, welke ook al die hoogste is: Met dien verstande dat by die toepassing van hierdie subparagraaf die gemiddelde skaal van normale belasting vasgestel word deur die totale normale belasting (met uitsondering van die belasting wat vir die tydperk van aanslag ooreenkomstig hierdie subparagraaf vasgestel is) wat deur die maatskappy betaal is ten opsigte van sy totale belasbare inkomste uit die myn van goud op enige goudmyn vir die tydperk vanaf die begin van daardie maatskappy se goudmynbedrywighede op daardie goudmyn tot die einde van die tydperk van aanslag deur die getal rande vervat in genoemde totale belasbare inkomste te deel; en ten opsigte van die belasbare inkomste deur ’n maatskappy verkry uit die bedryf van langtermynversekeringsbesigheid ten opsigte van sy— individuele polishouerfonds, 30 persent; en (i) (ii) maatskappypolishouerfonds, korporatiewe fonds, en risikopolis- houer-fonds, 28 persent. (d)

4. Die skaal van belasting bedoel in artikel 3(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste van enige openbare weldaadsorganisasie wat ingevolge artikel 30(3) van die Inkomstebelastingwet, 1962, deur die Kommissaris goedgekeur is of enige ontspanningsklub wat ingevolge artikel 30A(2) van daardie Wet deur die Kommissaris goedgekeur is, is 28 persent— (b) (a) in die geval van ’n organisasie of klub wat ’n maatskappy is, ten opsigte van enige jaar van aanslag wat eindig gedurende die tydperk van 12 maande wat op 31 Maart 2016 eindig; of in die geval van ’n organisasie wat ’n trust is, ten opsigte van ’n jaar van aanslag wat op 1 Maart 2015 begin of op 28 Februarie 2016 eindig.

5. Die skaal van belasting bedoel in artikel 3(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste van enige maatskappy wat kwalifiseer as ’n kleinsakekorporasie soos omskryf in artikel 12E van die Inkomstebelastingwet, 1962, ten opsigte van enige jaar van aanslag wat eindig gedurende die tydperk van 12 maande wat op 31 Maart 2016 eindig, word in die tabel hieronder uiteengesit: Belasbare inkomste Nie R73 650 te bowe gaan nie R73 650 te bowe gaan maar nie R365 000 nie R365 000 te R550 000 nie gaan maar bowe nie R550 000 te bowe gaan Skaal van belasting 0 persent van belasbare inkomste 7 persent van bedrag waarmee belasbare inkomste R73 650 te bowe gaan R20 395 plus 21 persent van bedrag waarmee belasbare inkomste R365 000 te bowe gaan R59 254 plus 28 persent van bedrag waarmee belasbare inkomste R550 000 te bowe gaan

6. Die skaal van belasting bedoel in artikel 2(2) van hierdie Wet wat gehef word ten opsigte van die belasbare omset van ’n persoon wat ’n geregistreerde mikrobesigheid soos omskryf in paragraaf 1 van die Sesde Bylae by die Inkomstebelastingwet, 1962, is ten opsigte van enige jaar van aanslag wat eindig gedurende die tydperk van 12 maande wat op 29 Februarie 2016 eindig, word in die tabel hieronder uiteengesit: Belasbare omset Nie R335 000 te bowe gaan nie R335 000 te bowe gaan maar nie R500 000 nie R500 000 te bowe gaan maar nie R750 000 nie R750 000 te bowe gaan Skaal van belasting 0 persent van belasbare omset 1 persent van bedrag waarmee belasbare omset R335 000 te bowe gaan R1 650 plus 2 persent van bedrag waarmee belasbare omset R500 000 te bowe gaan R6 650 plus 3 persent van bedrag waarmee belasbare omset R750 000 te bowe gaan No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 14 14 7. (a) (i) If a retirement fund lump sum withdrawal benefit accrues to a person in any year of assessment commencing on or after 1 March 2015, the rate of tax referred to in section 2(1) to be levied on that person in respect of taxable income comprising the aggregate of— (aa) that retirement fund lump sum withdrawal benefit; (bb) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in subitem (aa); (cc) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in subitem (aa); and (dd) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in subitem (aa), is set out in the table below: Taxable income from lump sum benefits Rate of tax Not exceeding R25 000 Exceeding R25 000 but not exceeding R660 000 Exceeding R660 000 but not exceeding R990 000 Exceeding R990 000 0 per cent of taxable income 18 per cent of amount by which taxable income exceeds R25 000 R114 300 plus 27 per cent of amount by which taxable income exceeds R660 000 R203 400 plus 36 per cent of amount by which taxable income exceeds R990 000 (ii) The amount of tax levied in terms of item (i) must be reduced by an amount equal to the tax that would be leviable on the person in terms of that item in respect of taxable income comprising the aggregate of— (aa) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in item (i)(aa); (bb) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in item (i)(aa); and (cc) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the retirement fund lump sum withdrawal benefit contemplated in item (i)(aa). (b) (i) If a retirement fund lump sum benefit accrues to a person in any year of assessment commencing on or after 1 March 2015, the rate of tax referred to in section 2(1) to be levied on that person in respect of taxable income comprising the aggregate of— (aa) that retirement fund lump sum benefit; (bb) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the retirement fund lump sum benefit contemplated in subitem (aa); (cc) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the retirement fund lump sum benefit contemplated in subitem (aa); and (dd) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the retirement fund lump sum benefit contemplated in subitem (aa), is set out in the table below: No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 15 15 7. (a) (i) Indien ’n uittreefonds enkelbedragonttrekkingsvoordeel toeval aan ’n persoon in enige jaar van aanslag wat op of na 1 Maart 2015 begin, word die skaal van belasting bedoel in artikel 2(1) van hierdie Wet wat gehef word op daardie persoon ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) daardie uittreefonds enkelbedragonttrekkingsvoordeel; (bb) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die uittreefonds enkelbedragonttrekkingsvoordeel beoog in subitem (aa); (cc) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die uittreefonds enkelbedragonttrekkingsvoordeel beoog in subitem (aa); en (dd) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die uittreefonds enkelbedrag- onttrekkingsvoordeel beoog in subitem (aa), in die tabel hieronder uiteengesit: Belasbare inkomste uit enkelbedrag- voordele Nie R25 000 te bowe gaan nie R25 000 te bowe gaan maar nie R660 000 nie R660 000 te bowe gaan maar nie R990 000 nie R990 000 te bowe gaan Skaal van belasting 0 persent van belasbare inkomste 18 persent van bedrag waarmee belasbare inkomste R25 000 te bowe gaan R114 300 plus 27 persent van bedrag waarmee belasbare inkomste R660 000 te bowe gaan R203 400 plus 36 persent van bedrag waarmee belasbare inkomste R990 000 te bowe gaan (ii) Die bedrag van belasting ingevolge item (i) gehef, moet verminder word deur ’n bedrag gelykstaande aan die belasting wat op die persoon ingevolge daardie item hefbaar sou wees ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die uittreefonds enkelbedragonttrekkingsvoordeel beoog in item (i)(aa); (bb) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die uittreefonds enkelbedragonttrekkingsvoordeel beoog in item (i)(aa); en (cc) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die uittreefonds enkelbedrag- onttrekkingsvoordeel beoog in item (i)(aa). (b) (i) Indien ’n uittreefonds enkelbedragvoordeel toeval aan ’n persoon in enige jaar van aanslag wat op of na 1 Maart 2015 begin, word die skaal van belasting bedoel in artikel 2(1) van hierdie Wet wat gehef word op daardie persoon ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) daardie uittreefonds enkelbedragvoordeel; (bb) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in subitem (aa); (cc) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in subitem (aa); en (dd) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in subitem (aa), in die tabel hieronder uiteengesit: No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 16 16 Taxable income from lump sum benefits Rate of tax Not exceeding R500 000 Exceeding R500 000 but not exceeding R700 000 Exceeding R700 000 but not exceeding R1 050 000 Exceeding R1 050 000 0 per cent of taxable income 18 per cent of amount by which taxable income exceeds R500 000 R36 000 plus 27 per cent of amount by which taxable income exceeds R700 000 R130 500 plus 36 per cent of amount by which taxable income exceeds R1 050 000 (ii) The amount of tax levied in terms of item (i) must be reduced by an amount equal to the tax that would be leviable on the person in terms of that item in respect of taxable income comprising the aggregate of— (aa) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the retirement fund lump sum benefit contemplated in item (i)(aa); (bb) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the retirement fund lump sum benefit contemplated in item (i)(aa); and (cc) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the retirement fund lump sum benefit contemplated in item (i)(aa). (c) (i) If a severance benefit accrues to a person in any year of assessment commencing on or after 1 March 2015, the rate of tax referred to in section 2(1) to be levied on that person in respect of taxable income comprising the aggregate of— (aa) that severance benefit; (bb) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the severance benefit contemplated in subitem (aa); (cc) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the severance benefit contemplated in subitem (aa); and (dd) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the severance benefit contemplated in subitem (aa), is set out in the table below: Taxable income from lump sum benefits Rate of tax Not exceeding R500 000 Exceeding R500 000 but not exceeding R700 000 Exceeding R700 000 but not exceeding R1 050 000 Exceeding R1 050 000 0 per cent of taxable income 18 per cent of amount by which taxable income exceeds R500 000 R36 000 plus 27 per cent of amount by which taxable income exceeds R700 000 R130 500 plus 36 per cent of amount by which taxable income exceeds R1 050 000 (ii) The amount of tax levied in terms of item (i) must be reduced by an amount equal to the tax that would be leviable on the person in terms of that item in respect of taxable income comprising the aggregate of— (aa) severance benefits received by or accrued to that person on or after 1 March 2011 and prior to the accrual of the severance benefit contemplated in item (i)(aa); (bb) retirement fund lump sum withdrawal benefits received by or accrued to that person on or after 1 March 2009 and prior to the accrual of the severance benefit contemplated in item (i)(aa); and (cc) retirement fund lump sum benefits received by or accrued to that person on or after 1 October 2007 and prior to the accrual of the severance benefit contemplated in item (i)(aa).

8. The rates of tax set out in paragraphs 1, 2, 3, 4, 5 and 7 are the rates required to be fixed by Parliament in accordance with the provisions of section 5(2) of the Income Tax Act, 1962. No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 Belasbare inkomste uit enkelbedrag- voordele Nie R500 000 te bowe gaan nie R500 000 te bowe gaan maar nie R700 000 nie R700 000 R1 050 000 nie gaan maar bowe nie te R1 050 000 te bowe gaan 17 17 Skaal van belasting 0 persent van belasbare inkomste 18 persent van bedrag waarmee belasbare inkomste R500 000 te bowe gaan R36 000 plus 27 persent van bedrag waarmee belasbare inkomste R700 000 te bowe gaan R130 500 plus 36 persent van bedrag waarmee belasbare inkomste R1 050 000 te bowe gaan (ii) Die bedrag van belasting ingevolge item (i) gehef, moet verminder word deur ’n bedrag gelykstaande aan die belasting wat op die persoon ingevolge daardie item hefbaar sou wees ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in item (i)(aa); (bb) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in item (i)(aa); en (cc) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die uittreefonds enkelbedragvoordeel beoog in item (i)(aa). (c) (i) Indien ’n skeidingsvoordeel toeval aan ’n persoon in enige jaar van aanslag wat op of na 1 Maart 2015 begin, word die skaal van belasting bedoel in artikel 2(1) van hierdie Wet wat gehef word op daardie persoon ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) daardie skeidingsvoordeel; (bb) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die skeidingsvoordeel beoog in subitem (aa); (cc) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die skeidingsvoordeel beoog in subitem (aa); en (dd) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die skeidingsvoordeel beoog in subitem (aa), in die tabel hieronder uiteengesit: uit inkomste skeidings- Belasbare voordeel Nie R500 000 te bowe gaan nie R500 000 te bowe gaan maar nie R700 000 nie R700 000 te bowe gaan maar nie R1 050 000 nie R1 050 000 te bowe gaan Skaal van belasting 0 persent van belasbare inkomste 18 persent van bedrag waarmee belasbare inkomste R500 000 te bowe gaan R36 000 plus 27 persent van bedrag waarmee belasbare inkomste R700 000 te bowe gaan R130 500 plus 36 persent van bedrag waarmee belasbare inkomste R1 050 000 te bowe gaan (ii) Die bedrag van belasting ingevolge item (i) gehef, moet verminder word deur ’n bedrag gelykstaande aan die belasting wat op die persoon ingevolge daardie item hefbaar sou wees ten opsigte van belasbare inkomste wat bestaan uit die totaal van— (aa) skeidingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2011 en voor die toevalling van die skeidingsvoordeel beoog in item (i)(aa); (bb) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Maart 2009 en voor die toevalling van die skeidingsvoordeel beoog in item (i)(aa); en (cc) uittreefonds enkelbedragvoordele ontvang deur of toegeval aan daardie persoon op of na 1 Oktober 2007 en voor die toevalling van die skeidingsvoordeel beoog in item (i)(aa).

8. Die skale van belasting uiteengesit in paragrawe 1, 2, 3, 4, 5 en 7 is die skale wat ooreenkomstig die bepalings van artikel 5(2) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word. No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 18 18

9. The rate of tax set out in paragraph 6 is the rate required to be fixed by Parliament in accordance with the provisions of section 48B(1) of the Income Tax Act, 1962.

10. For the purposes of this Schedule, income derived from mining for gold includes any income derived from silver, osmiridium, uranium, pyrites or other minerals which may be won in the course of mining for gold and any other income which results directly from mining for gold. No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 19 19

9. Die skaal van belasting uiteengesit in paragraaf 6 is die skaal wat ooreenkomstig die bepalings van artikel 48B(1) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word.

10. Vir die doeleindes van hierdie Aanhangsel sluit inkomste verkry uit die myn van goud in enige inkomste verkry uit silwer, osmiridium, uraan, piriet of ander minerale wat in die loop van die myn van goud gewin word en enige ander inkomste wat regstreeks uit die myn van goud voortvloei. No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 20 20 Schedule 2 AMENDMENT OF PART 1 OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 (Sections 1 and 8)

1. By the insertion in Chapter 22 after Note 5(c)(iv) of the following additional note:

6. Subheading 2206.00.19 is limited to beverages that are end products of fermentation of a liquor (wort) of non-malted cereal grains classifiable in Chapter 10 of Schedule No. 1 Part 1, whether or not flavoured but not mixed with any other beverages, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.

2. By the insertion in heading 22.06 of Chapter 22 of the following subheading: Heading/ Subheading CD Article Description 2206.00.19 3 – Other fermented beverages of non-malted cereal grains, un- fortified, with an alcoholic strength by volume of 2.5 per cent or more by vol. but not exceeding 9 per cent by vol. Statistical Unit li Rate of Duty General EU 25% free EFTA 25% SADC free AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 Tariff Item Tariff subheading Article Description Rate of Excise Duty 104.00 104.01 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not con- taining cocoa or containing less than 40 per cent by mass of cocoa calculated on a to- tally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis not elsewhere specified or in- cluded: 104.01.10 1901.90.20 Traditional African beer powder as defined in Additional Note 1 to Chapter 19 34,7c/kg 104.10 104.10.10 104.10.20 104.15 104.15.01 104.15 104.15 104.15.03 104.15.04 104.15 104.15.05 104.15.06 104.15 104.15 104.15.07 104.15.08 104.15 104.15.09 104.15.10 104.16 104.16 104.16.01 22.03 2203.00.05 2203.00.90 22.04 2204.10 2204.21 2204.21.4 2204.21.41 2204.21.42 2204.21.5 2204.21.51 2204.21.52 2204.29 2204.29.4 2204.29.41 2204.29.42 2204.29.5 2204.29.51 2204.29.52 22.05 2205.10 2205.10.10 Beer made from malt: Traditional African beer as defined in Additional Note 1 to Chapter 22 7,82c/li Other R73.05/li aa Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09): Sparkling wine In containers holding 2 li or less: Unfortified wine: R9.75/li With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R3.07/li Other Fortified wine: R149.23/li aa With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R5.46/li Other Other: Unfortified wine: R149.23/li aa With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R3.07/li Other Fortified wine: R149.23/li aa With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R5.46/li Other R149.23/li aa Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: In containers holding 2 li or less: Sparkling R9.75/li No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 21 21 Bylae 2 (Artikel 7) WYSIGING VAN DEEL 1 VAN BYLAE NO. 1 BY DOEANE EN AKSYNSWET, 1964

1. Deur in Hoofstuk 22 na Opmerking 5(c)(iv) die volgende addisionele opmerking by te voeg:

6. Subpos 2206.00.19 is beperk tot dranke wat die eindprodukte is van gisting van ’n drank (worts) van ongemoute graankorrels klassifiseerbaar in Hoofstuf 10 van Bylae No. 1 Deel 1, gegeur, al dan nie maar nie gemeng met enige ander dranke nie, met die voorbehoud dat die gegiste suikers alleenlik van die drank (worts) verkry word sonder die byvoeging van enige ander suikers gedurende of voor gisting.

2. Deur in pos 22.06 van Hoofstuk 22 die volgende subpos in te voeg: Pos/ Subpos TS Artikel Beskrywing 2206.00.19 3 – Ander gegiste dranke van ongemoute graankorrels, ongefortifiseerd, met ’n alkoholstrekte van minstens 2.5 per sent volgens volume maar hoogstens 9 per sent volgens volume. Statistiese eenheid Skaal van Reg Algemeen EU EFTA SAOG Li 25% vry 25% vry WYSIGING VAN DEEL 2A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Tariefitem Tarief-subopskrif Artikelbeskrywing Skaal van Aksynsreg 104.00 104.01 BEREIDE VOEDSELS; DRANKE, SPIRITUS EN ASYN; TABAK 19.01 Moutekstrak; voedselbereidinge van meelblom, gort, meel, stysel of moutekstrak, wat nie kakao bevat nie of wat minder as 40 persent volgens massa van kakao bevat, bereken op ’n totaal ontvette basis, nie elders vermeld of ingesluit nie; voedselbereidinge van goedere van poste 04.01 tot 04.04, wat nie kakao bevat nie of minder as 5 persent volgens massa van kakao bevat, bereken op ’n totaal ontvette basis, nie elders vermeld of ingesluit nie: 104.01.10 1901.90.20 Tradisionele Afrikaan bierpoeier soos omskryf in Addisionele Opmerking 1 by Hoofstuk 19 34,7c/kg 104.10 104.10.10 104.10.20 104.15 104.15.01 104.15 104.15 104.15.03 104.15.04 104.15 104.15.05 104.15.06 104.15 104.15 104.15.07 104.15.08 104.15 104.15.09 104.15.10 104.16 104.16 104.16.01 22.03 2203.00.05 2203.00.90 22.04 2204.10 2204.21 2204.21.4 2204.21.41 2204.21.42 2204.21.5 2204.21.51 2204.21.52 2204.29 2204.29.4 2204.29.41 2204.29.42 2204.29.5 2204.29.51 Bier van mout gemaak: Tradisionele Afrikaan bier soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 7,82c/li Ander R73.05/li aa Wyn van vars druiwe, met inbegrip van gefortifiseerde wyne; druiwemos (uitgesonderd dié van pos 20.09): Vonkelwyn In houers wat hoogstens 2 li bevat: Ongefortifiseerde wyn: R9.75/li Met ’n alkoholsterkte volgens volume van minstens 6.5 persent vol. maar hoogstens 16.5 persent vol. R3.07/li Ander Gefortifiseerde wyn: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 22 persent vol. R5.46/li Ander Ander: Ongefortifiseerde wyn: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 4.5 persent vol. maar hoogstens 16.5 persent vol. R3.07 /li Ander Gefortifiseerde wyn: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 22 persent vol. R5.46/li 2204.29.52 Ander R149.23/li aa 22.05 2205.10 Vermoet en ander wyn van vars druiwe met plante of aromatiese stowwe gegeur: In houers wat hoogstens 2 li bevat: 2205.10.10 Vonkelend R9.75/li No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 22 Tariff Item 104.16 104.16.03 104.16.04 104.16 104.16.05 104.16.06 104.16 104.16 104.16.09 104.16.10 104.16 104.16.11 104.16.12 104.17 104.17.03 104.17.05 2205.10.2 2205.10.21 2205.10.22 2205.10.3 2205.10.31 2205.10.32 2205.90 2205.90.2 2205.90.21 2205.90.22 2205.90.3 2205.90.31 2205.90.32 22.06 2206.00.05 2206.00.15 104.17.07 2206.00.17 104.17.09 2206.00.19 104.17.15 2206.00.81 104.17.16 2206.00.82 104.17.17 2206.00.83 104.17.21 2206.00.84 104.17.22 2206.00.85 104.17.25 2206.00.87 104.17.90 104.21 104.21.01 104.21.03 104.23 104.23 104.23.01 104.23.03 104.23 104.23.05 104.23.07 104.23 104.23.09 104.23.11 104.23 104.23.13 104.23.15 104.23 104.23.17 104.23.19 104.23 104.23 104.23.21 104.23.22 104.23 104.23.23 2206.00.90 22.07 2207.10 2207.20 22.08 2208.20 2208.20.10 2208.20.90 2208.30 2208.30.10 2208.30.90 2208.40 2208.40.10 2208.40.90 2208.50 2208.50.10 2208.50.90 2208.60 2208.60.10 2208.60.90 2208.70 2208.70.2 2208.70.21 2208.70.22 2208.70.9 2208.70.91 22 Tariff subheading Article Description Rate of Excise Duty Unfortified: With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. R3.07/li Other Fortified: R149.23/li aa With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R5.46/li Other Other: Unfortified: R149.23/li aa With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. R3.07/li Other Fortified: R149.23/li aa With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R5.46/li Other R149.23/li aa Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: Sparkling fruit beverages and sparkling mead Traditional African beer as defined in Additional Note 1 to Chapter 22 R9.75/li 7,82c/li Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent by volume. R73.05/li aa Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength by volume of 2.5 per cent or more by vol. but not exceeding 9 per cent by vol. R73.05/li aa Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not ex- ceeding 15 per cent by vol. Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. Other fermented apple or pear beverages, fortified, with an alco- holic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. R3.65/li R3.65/li R60.97/li aa R60.97/li aa Other mixtures of fermented fruit or mead beverages and non- alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol. R3.65/li Other mixtures of fermented fruit or mead beverages and non- alcoholic beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol. Other R60.97/li aa R73.05/li aa Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent by vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent by vol. or higher R149.23/li aa Ethyl alcohol and other spirits, denatured, of any strength R149.23/li aa Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent by vol.; spirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc: In containers holding 2 li or less Other Whiskies: In containers holding 2 li or less Other R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa Rum and other spirits obtained by distilling fermented sugarcane products: In containers holding 2 li or less Other Gin and Geneva: In containers holding 2 li or less Other Vodka: In containers holding 2 li or less Other Liqueurs and cordials: In containers holding 2 li or less: With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. Other Other: R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa R60.97/li aa R149.23/li aa With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R60.97/li aa No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 23 23 Tarief-subopskrif Artikelbeskrywing Skaal van Aksynsreg 2205.10.2 2205.10.21 2205.10.22 2205.10.3 2205.10.31 2205.10.32 2205.90 2205.90.2 2205.90.21 2205.90.22 2205.90.3 2205.90.31 Ongefortifiseer: Met ’n alkoholsterkte volgens volume van minstens 4.5 persent vol. maar hoogstens 15 persent vol. R3.07/li Ander Gefortifiseer: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 22 persent vol. R5.46/li Ander Ander: Ongefortifiseer: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 4.5 persent vol. maar hoogstens 15 persent vol. R3.07/li Ander Gefortifiseer: R149.23/li aa Met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 22 persent vol. R5.46/li 2205.90. 32 Ander R149.23/li aa Ander gegiste dranke (byvoorbeeld appelsider, peersider, mee); mengsels van gegiste dranke en mengsels van gegiste dranke en niealkoholiese dranke, nie elders vermeld of ingesluit nie: Vonkelvrugtedranke of vonkelmeedranke Tradisionele Afrikaan bier soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 Ander gegiste dranke, ongefortifiseer, met ’n alkoholsterkte van hoogstens 2.5 persent vol. Ander gegiste dranke van ongemoute graankorrels, ongefortifiseer met ’n alkoholsterkte volgens volume van minstens 2.5 persent vol. maar hoogstens 9 persent vol. Ander gegiste appel- of peerdranke, ongefortifiseer, met ’n alkoholsterkte van minstens 2.5 persent vol. maar hoogstens 15 persent vol. Ander gegiste vrugtedranke en meedranke, ingeslote mengsels van gegiste dranke verkry van die gisting van vrugte of heuning, ongefortifiseer, met ’n alkoholsterkte volgens volume van minstens 2.5 persent vol. maar hoogstens 15 persent vol. Ander gegiste appel- of peerdranke, gefortifiseer, met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 23 persent vol. Ander gegiste vrugtedranke en meedranke, ingeslote mengsels van gegiste dranke verkry van die gisting van vrugte of heuning, gefortifiseer, met ’n alkoholsterkte volgens volume van minstens 15 persent vol. maar hoogstens 23 persent vol. R9.75/li 7,82c/li R73.05/li aa R73.05/li aa R3.65/li R3.65/li R60.97/li aa R60.97/li aa Ander mengsels van gegiste vrugtedranke of meedranke en nie- alkoholiese dranke, ongefortifiseer, met ’n alkoholsterkte volgens volume van minstens 2.5 persent vol. maar hoogstens 15 persent vol. R3.65/li Ander mengsels van gegiste vrugtedranke of meedranke en nie- alkoholiese dranke, gefortifiseer, met ’n alkoholsterkte volgens volume van meer as 15 persent vol. maar hoogstens 23 persent vol. R60.97/li aa Ander R73.05/li aa Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minstens 80 persent vol.; etielalkohol en ander spiritus, gedenatureer, van enige sterkte: Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens vol- ume van minstens 80 persent vol. R149.23/li aa Etielalkohol en ander spiritus, gedenatureer, van enige sterkte R149.23/li aa Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minder as 80 persent vol.; spiritus, likeure en ander spiritusdranke: Spiritus verkry deur die distillering van druiwewyn of druiwemoer: In houers wat hoogstens 2 li bevat Ander Whiskies: In houers wat hoogstens 2 li bevat Ander R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa Rum en ander spiritus deur die distillering van gegiste suikerrietprodukte verkry: In houers wat hoogstens 2 li bevat Ander Jenewer en Geneva: In houers wat hoogstens 2 li bevat Ander Vodka: In houers wat hoogstens 2 li bevat Ander Likeure en soetdranke: In houers wat hoogstens 2 li bevat: R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa R149.23/li aa Met ’n alkoholsterkte volgens volume van meer as 15 persent vol. maar hoogstens 23 persent vol. R60.97/li aa Ander Ander: R149.23/li aa Met ’n alkoholsterkte volgens volume van meer as 15 persent vol. maar hoogstens 23 persent vol. R60.97/li aa Tariefitem 104.16 104.16.03 104.16.04 104.16 104.16.05 104.16.06 104.16 104.16 104.16.09 104.16.10 104.16 104.16.11 104.16.12 104.17 104.17.03 104.17.05 22.06 2206.00.05 2206.00.15 104.17.07 2206.00.17 104.17.09 2206.00.19 104.17.15 2206.00.81 104.17.16 2206.00.82 104.17.17 2206.00.83 104.17.21 2206.00.84 104.17.22 2206.00.85 104.17.25 2206 .00.87 104.17.90 104.21 104.21.01 104.21.03 104.23 104.23 104.23.01 104.23.03 104.23 104.23.05 104.23.07 104.23 104.23.09 104.23.11 104.23 104.23.13 104.23.15 104.23 104.23.17 104.23.19 104.23 104.23 104.23.21 104.23.22 104.23 104.23.23 2206.00.90 22.07 2207.10 2207.20 22.08 2208.20 2208.20.10 2208.20.90 2208.30 2208.30.10 2208.30.90 2208.40 2208.40.10 2208.40.90 2208.50 22 08.50.10 2208.50.90 2208.60 2208.60.10 2208.60.90 2208.70 2208.70.2 2208.70.21 2208.70.22 2208.70.9 2208.70.91 No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015 24 Tariff Item 104.23.24 104.23 104.23 104.23.25 104.23.26 104.23 104.23.27 104.23.28 104.30 104.30 104.30.01 104.30.03 104.30 104.30.05 104.30.07 104.30 104.30.09 104.30.11 104.30 104.30.13 104.30.15 104.35 104.35 104.35.01 104.35 104.35.02 104.35.03 104.35.05 104.35 104.35.07 104.35.09 24 Tariff subheading Article Description 2208.70.92 2208.90 2208.90.2 2208.90.21 2208.90.22 2208.90.9 2208.90.91 Other Other: In containers holding 2 li or less: With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. Other Other: With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. 2208.90.92 Other Rate of Excise Duty R149.23/li aa R60.97/li aa R149.23/li aa R60.97/li aa R149.23/li aa 24.02 2402.10 2402.10.10 2402.10.90 2402.20 2402.20.10 2402.20.90 2402.90.1 2402.90.12 2402.90.14 2402.90.2 2402.90.22 2402.90.24 24.03 2403.1 2403.11 2403.19 2403.19.10 2403.19.20 2403.19.30 2403.99 2403.99.30 2403.99.40 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: Cigars, cheroots and cigarillos containing tobacco: Imported from Switzerland Other Cigarettes containing tobacco: Imported from Switzerland Other Cigars, cheroots and cigarillos of tobacco substitutes: Imported from Switzerland Other Cigarettes of tobacco substitutes: Imported from Switzerland Other R2 824.55/kg net R2 824.55/kg net R6.21/10 cigarettes R6.21/10 cigarettes R2 824.55/kg net R2 824.55/kg net R6.21/10 cigarettes R6.21/10 cigarettes Other manufactured tobacco and manufactured tobacco substitutes; ‘‘homogenised’’ or ‘‘reconstituted’’ tobacco; tobacco extracts and essences: Smoking tobacco, whether or not containing tobacco substitutes in any proportions: Water pipe tobacco specified in Subheading Note 1 to Chapter 24 R155.54/kg net Other: Pipe tobacco in immediate packings of a content of less than 5 kg R155.54/kg net Other pipe tobacco Cigarette tobacco Other: Other cigarette tobacco substitutes Other pipe tobacco substitutes R155.54/kg net R278.82/kg R278.82/kg R155.54/kg net No. 39421GOVERNMENT GAZETTE, 17 November 2015Act No. 13 of 2015Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2015 25 Skaal van Aksynsreg R149.23/li aa 25 Tarief-subopskrif Artikelbeskrywing Ander Ander: Tariefitem 104.23.24 104.23 104.23 104.23.25 104.23.26 104.23 104.23.27 2208.70.92 2208.90 2208.90.2 2208.90.21 2208.90.22 2208.90.9 2208.90.91 In houers wat hoogstens 2 li bevat: Met ’n alkoholsterkte volgens volume van meer as 15 persent vol. maar hoogstens 23 persent vol. R60.97/li aa Ander Ander: R149.23/li aa Met ’n alkoholsterkte volgens volume van meer as 15 persent vol. maar hoogstens 23 persent vol. R60.97/li aa 104 .23.28 2208.90.92 Ander R149.23/li aa 104.30 104.30 104.30.01 104.30.03 104.30 104.30.05 104.30.07 104.30 104.30.09 104.30.11 104.30 104.30.13 104.30.15 104.35 104.35 104.35.01 104.35 104.35.02 104.35.03 104.35.05 104.35 104.35.07 104.35.09 24.02 2402.10 2402.10.10 2402.10.90 2402.20 2402.20.10 2402.20.90 2402.90.1 2402.90.12 2402.90.14 2402.90.2 2402.90.22 2402.90.24 24.03 2403.1 2403.11 2403.19 2403. 19.10 2403.19.20 2403.19.30 2403.99 2403.99.30 2403.99.40 Sigare, seroete, sigaartjies en sigarette, van tabak of van tabaksurrogate: Sigare, seroete en sigaartjies, wat tabak bevat: Vanaf Switserland ingevoer Ander Sigarette wat tabak bevat: Vanaf Switserland ingevoer Ander Sigare, seroete en sigaartjies van tabaksurrogate: Vanaf Switserland ingevoer Ander Sigarette van tabaksurrogate: Vanaf Switserland ingevoer Ander R2 824.55/kg net R2 824.55/kg net R6.21/10 sigarette R6.21/10 sigarette R2 824.55/kg net R2 824.55/kg net R6.21/10 sigarette R6.21/10 sigarette Ander verwerkte tabak en verwerkte tabaksurrogate; ‘‘gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak; tabakekstrakte en -essense: Rooktabak, hetsy dit tabaksurrogate in enige verhouding bevat al dan nie: Waterpyptabak omskryf in Subhofie Nota 1 tot Hoofstuk 24 R155.54/kg net Ander: Pyptabak, in onmiddellike verpakkings met ’n inhoud van minder as 5 kg R155.54/kg net Ander pyptabak Sigarettabak Ander: Ander sigarettabaksurrogate Ander pyptabaksurrogate R155.54/kg net R278.82/kg R278.82/kg R155.54/kg net No. 39421GOVERNMENT GAZETTE, 17 November 2015Wet No 13 van 2015Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2015