Rates and Monetary Amounts and Amendment of Revenue Laws

4 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 4 Amendment of section 6 of Act 58 of 1962, as amended by section 4 of Act 90 of 1962, section 3 of Act 6 of 1963, section 5 of Act 72 of 1963, section 8 of Act 55 of 1966, section 7 of Act 95 of 1967, section 7 of Act 76 of 1968, section 8 of Act 89 of 1969, section 7 of Act 88 of 1971, section 5 of Act 104 of 1980, section 5 of Act 96 of 1981, section 5 of Act 91 of 1982, section 4 of Act 94 of 1983, section 4 of Act 121 of 1984, section 3 of Act 96 of 1985, section 4 of Act 85 of 1987, section 4 of Act 90 of 1988, section 4 of Act 70 of 1989, section 3 of Act 101 of 1990, section 4 of Act 129 of 1991, section 4 of Act 141 of 1992, section 5 of Act 21 of 1995, section 4 of Act 36 of 1996, section 3 of Act 28 of 1997, section 22 of Act 30 of 1998, section 5 of Act 32 of 1999, section 15 of Act 30 of 2000, section 6 of Act 19 of 2001, section 11 of Act 30 of 2002, section 35 of Act 12 of 2003, section 6 of Act 16 of 2004, section 3 of Act 9 of 2005, section 7 of Act 31 of 2005, section 20 of Act 9 of 2006, section 5 of Act 8 of 2007, section 1 of Act 3 of 2008, section 7 of Act 60 of 2008, section 6 of Act 17 of 2009, section 8 of Act 7 of 2010, sections 6 and 9 of Act 24 of 2011, section 2 of Act 13 of 2012, section 4 of Act 23 of 2013, section 3 of Act 42 of 2014, section 4 of Act 13 of 2015, section 4 of Act 25 of 2015, section 5 of Act 13 of 2016, section 4 of Act 14 of 2017, section 3 of Act 21 of 2018, section 2 of Act 32 of 2019 and section 3 of Act 22 of 2020 2. (1) Section 6 of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (2) for paragraphs (a), (b) and (c) of the following paragraphs, respectively: ‘‘(a) a primary rebate, an amount of [R14 958] R15 714; (b) a secondary rebate, if the taxpayer was or, had he or she lived, would have been 65 years of age or older on the last day of the year of assessment, an amount of [R8 199] R8 613; and a tertiary rebate if the taxpayer was or, had he or she lived, would have been 75 years of age or older on the last day of the year of assessment, an amount of [R2 736] R2 871.’’. (c) (2) Subsection (1) is deemed to have come into operation on 1 March 2021 and applies in respect of years of assessment commencing on or after that date. Amendment of section 6A of Act 58 of 1962, as inserted by section 10 of Act 24 of 2011 and amended by section 3 of Act 13 of 2012, section 6 of Act 22 of 2012, section 5 of Act 23 of 2013, sections 6 and 7 of Act 31 of 2013, section 4 of Act 42 of 2014, section 5 of Act 13 of 2015, section 6 of Act 13 of 2016, section 5 of Act 14 of 2017, section 4 of Act 21 of 2018 and section 4 of Act 22 of 2020 3. (1) Section 6A of the Income Tax Act, 1962, is hereby amended by the substitution in subsection (2)(b) for subparagraphs (i) and (ii) of the following subparagraphs, respectively: ‘‘(i) (aa) [R319] R332, in respect of benefits to the person, or if the person is not a member of a medical scheme or fund in respect of benefits to a dependant who is a member of a medical scheme or fund or a dependant of a member of a medical scheme or fund; (bb) [R638] R664, in respect of benefits to the person, and one dependant; or (cc) [R638] R664, in respect of benefits to two dependants; and [R215] R224, in respect of benefits to each additional dependant,’’. (ii) (2) Subsection (1) is deemed to have come into operation on 1 March 2021 and applies in respect of years of assessment commencing on or after that date. 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 5 5 Wysiging van artikel 6 van Wet 58 van 1962, soos gewysig deur artikel 4 van Wet 90 van 1962, artikel 3 van Wet 6 van 1963, artikel 5 van Wet 72 van 1963, artikel 8 van Wet 55 van 1966, artikel 7 van Wet 95 van 1967, artikel 7 van Wet 76 van 1968, artikel 8 van Wet 89 van 1969, artikel 7 van Wet 88 van 1971, artikel 5 van Wet 104 van 1980, artikel 5 van Wet 96 van 1981, artikel 5 van Wet 91 van 1982, artikel 4 van Wet 94 van 1983, artikel 4 van Wet 121 van 1984, artikel 3 van Wet 96 van 1985, artikel 4 van Wet 85 van 1987, artikel 4 van Wet 90 van 1988, artikel 4 van Wet 70 van 1989, artikel 3 van Wet 101 van 1990, artikel 4 van Wet 129 van 1991, artikel 4 van Wet 141 van 1992, artikel 5 van Wet 21 van 1995, artikel 4 van Wet 36 van 1996, artikel 3 van Wet 28 van 1997, artikel 22 van Wet 30 van 1998, artikel 5 van Wet 32 van 1999, artikel 15 van Wet 30 van 2000, artikel 6 van Wet 19 van 2001, artikel 11 van Wet 30 van 2002, artikel 35 van Wet 12 van 2003, artikel 6 van Wet 16 van 2004, artikel 3 van Wet 9 van 2005, artikel 7 van Wet 31 van 2005, artikel 20 van Wet 9 van 2006, artikel 5 van Wet 8 van 2007, artikel 1 van Wet 3 van 2008, artikel 7 van Wet 60 van 2008, artikel 6 van Wet 17 van 2009, artikel 8 van Wet 7 van 2010, artikels 6 en 9 van Wet 24 van 2011, artikel 2 van Wet 13 van 2012, artikel 4 van Wet 23 van 2013, artikel 3 van Wet 42 van 2014, artikel 4 van Wet 13 van 2015, artikel 4 van Wet 25 van 2015, artikel 5 van Wet 13 van 2016, artikel 4 van Wet 14 van 2017, artikel 3 van Wet 21 van 2018, artikel 2 van Wet 32 van 2019 en artikel 3 van Wet 22 van 2020 2. (1) Artikel 6 van die Inkomstebelastingwet, 1962, word hierby gewysig deur in subartikel (2) paragrawe (a), (b) en (c) onderskeidelik deur die volgende paragrawe te vervang: ‘‘(a) ’n primêre korting toegelaat, ’n bedrag van [R14 958] R15 714; (b) ’n sekondêre korting toegelaat, indien die belastingpligtige op die laaste dag van die jaar van aanslag 65 jaar of ouer was of sou gewees het indien hy of sy die lewe behou het, ’n bedrag van [R8 199] R8 613; en ’n tersiêre korting toegelaat, indien die belastingpligtige op die laaste dag van die jaar van aanslag 75 jaar of ouer was of sou gewees het indien hy of sy die lewe behou het, ’n bedrag van [R2 736] R2 871.’’. (c) (2) Subartikel (1) word geag op 1 Maart 2021 in werking te getree het en is van toepassing ten opsigte van jare van aanslag wat op of na daardie datum begin. Wysiging van artikel 6A van Wet 58 van 1962, soos ingevoeg deur artikel 10 van Wet 24 van 2011 en gewysig deur artikel 3 van Wet 13 van 2012, artikel 6 van Wet 22 van 2012, artikel 5 van Wet 23 van 2013, artikels 6 en 7 van Wet 31 van 2013, artikel 4 van Wet 42 van 2014, artikel 5 van Wet 13 van 2015, artikel 6 van Wet 13 van 2016, artikel 5 van Wet 14 van 2017, artikel 4 van Wet 21 van 2018 en artikel 4 van Wet 22 van 2020 3. (1) Artikel 6A van die Inkomstebelastingwet, 1962, word hierby gewysig deur in subparagrawe (i) en (ii) onderskeidelik deur die volgende (2)(b) (aa) [R319] R332, ten opsigte van voordele aan die persoon of indien die persoon nie ’n lid van ’n mediese skema is nie ten opsigte van die voordele aan ’n afhanklike wat ’n lid [is] van ’n mediese skema of fonds of ’n afhanklike van ’n lid van ’n mediese skema of fonds is; (bb) [R638] R664, ten opsigte van voordele aan die persoon en een afhanklike; of (cc) [R638] R664, ten opsigte van voordele aan twee afhanklikes; en (ii) [R215] R224, ten opsigte van voordele aan elke bykomende afhanklike,’’. (2) Subartikel (1) word geag op 1 Maart 2021 in werking te getree het en is van toepassing ten opsigte van jare van aanslag wat op of na daardie datum begin. subartikel subparagrawe te vervang: ‘‘(i) 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za

6 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 6 Amendment of paragraph 9 of Seventh Schedule to Act 58 of 1962, as amended by section 31 of Act 96 of 1985, section 34 of Act 65 of 1986, section 29 of Act 85 of 1987, section 59 of Act 101 of 1990, section 53 of Act 113 of 1993, section 33 of Act 21 of 1994, section 51 of Act 28 of 1997, section 55 of Act 30 of 1998, section 55 of Act 30 of 2000, section 57 of Act 31 of 2005, section 29 of Act 9 of 2006, section 2 of Act 8 of 2007, section 68 of Act 35 of 2007, sections 1 and 48 of Act 3 of 2008, section 65 of Act 17 of 2009, section 104 of Act 24 of 2011, section 7 of Act 13 of 2012, section 8 of Act 23 of 2013, section 6 of Act 42 of 2014, section 76 of Act 43 of 2014, section 7 of Act 13 of 2015, section 10 of Act 13 of 2016, section 13 of Act 14 of 2017, section 6 of Act 21 of 2018, section 3 of Act 32 of 2019 and section 8 of Act 22 of 2020 5 10 4. (1) Paragraph 9 of the Seventh Schedule to the Income Tax Act, 1962, is hereby amended by the substitution in subparagraph (3)(ii) for the words preceding the proviso of the following words: ‘‘ ‘B’ represents an abatement equal to an amount of [R83 100] R87 300:’’. (2) Subsection (1) is deemed to have come into operation on 1 March 2021 and 15 applies in respect of years of assessment commencing on or after that date. Amendment of Schedule 1 to Act 91 of 1964, as amended by section 19 of Act 95 of 1965, section 15 of Act 57 of 1966, section 2 of Act 96 of 1967, section 22 of Act 85 of 1968, section 37 of Act 105 of 1969, section 9 of Act 98 of 1970, section 2 of Act 89 of 1971, section 12 of Act 103 of 1972, section 6 of Act 68 of 1973, section 3 of Act 64 of 1974, section 13 of Act 71 of 1975, section 13 of Act 105 of 1976, section 38 of Act 112 of 1977, section 3 of Act 114 of 1981, section 27 of Act 86 of 1982, section 10 of Act 89 of 1984, section 14 of Act 101 of 1985, section 11 of Act 69 of 1988, section 19 of Act 68 of 1989, section 40 of Act 59 of 1990, section 3 of Act 111 of 1991, section 15 of Act 105 of 1992, section 13 of Act 98 of 1993, section 12 of Act 19 of 1994, section 74 of Act 45 of 1995, section 8 of Act 44 of 1996, section 15 of Act 27 of 1997, section 75 of Act 30 of 1998, section 7 of Act 32 of 1999, section 64 of Act 30 of 2000, section 52 of Act 19 of 2001, section 53 of Act 30 of 2002, section 41 of Act 12 of 2003, section 155 of Act 45 of 2003, section 36 of Act 16 of 2004, section 14 of Act 9 of 2005, section 36 of Act 9 of 2006, section 76 of Act 8 of 2007, section 66 of Act 3 of 2008, section 88 of Act 17 of 2009, section 117 of Act 7 of 2010, section 127 of Act 24 of 2011, section 14 of Act 13 of 2012, section 9 of Act 23 of 2013, section 7 of Act 42 of 2014, section 8 of Act 13 of 2015, section 13 of Act 13 of 2016, section 18 of Act 14 of 2017, section 7 of Act 21 of 2018, section 4 of Act 32 of 2019 and section 9 of Act 22 of 2020 20 25 30 35 5. (1) Schedule No. 1 to the Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended as set out in Schedule II to this Act. (2) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Schedule II to this Act are deemed to have come into operation on 24 February 2021. 40 Amendment of section 5 of Act 15 of 2019, as amended by section 10 of Act 22 of 2020 6. (1) Section 5 of the Carbon Tax Act, 2019, is hereby amended by the substitution for subsection (1) of the following subsection: ‘‘(1) The rate of the carbon tax on greenhouse gas emissions must, subject to subsections (2) and (3), be imposed at an amount of [R127] R134 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer.’’. 45 (2) Subsection (1) is deemed to have come into operation on 1 January 2021. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 7 7 Wysiging van paragraaf 9 van die Sewende Bylae van Wet 58 van 1962, soos gewysig deur artikel 31 van Wet 96 van 1985, artikel 34 van Wet 65 van 1986, artikel 29 van Wet 85 van 1987, artikel 59 van Wet 101 van 1990, artikel 53 van Wet 113 van 1993, artikel 33 van Wet 21 van 1994, artikel 51 van Wet 28 van 1997, artikel 55 van Wet 30 van 1998, artikel 55 van Wet 30 van 2000, artikel 57 van Wet 31 van 2005, artikel 29 van Wet 9 van 2006, artikel 2 van Wet 8 van 2007, artikel 68 van Wet 35 van 2007, artikels 1 en 48 van Wet 3 van 2008, artikel 65 van Wet 17 van 2009, artikel 104 van Wet 24 van 2011, artikel 7 van Wet 13 van 2012, artikel 8 van Wet 23 van 2013, artikel 6 van Wet 42 van 2014, artikel 76 van Wet 43 van 2014, artikel 7 van Wet 13 van 2015, artikel 10 van Wet 13 van 2016, artikel 13 van Wet 14 van 2017, artikel 6 van Wet 21 van 2018, artikel 3 van Wet 32 van 2019 en artikel 8 van Wet 22 van 2020 5 10 4. (1) Paragraaf 9 van die Sewende Bylae by die Inkomstebelastingwet, 1962, word hierby gewysig deur in subparagraaf (3)(ii) die woorde wat die voorbehoudsbepaling voorafgaan deur die volgende woorde te vervang: 15 ‘‘‘B’ ’n korting gelyk aan ’n bedrag van [R83 100] R87 300 voorstel:’’. (2) Subartikel (1) word geag op 1 Maart 2021 in werking te getree het en is van toepassing ten opsigte van jare van aanslag wat op of na daardie datum begin. Wysiging van Bylae 1 by Wet 91 van 1964, soos gewysig deur artikel 19 van Wet 95 van 1965, artikel 15 van Wet 57 van 1966, artikel 2 van Wet 96 van 1967, artikel 22 van Wet 85 van 1968, artikel 37 van Wet 105 van 1969, artikel 9 van Wet 98 van 1970, artikel 2 van Wet 89 van 1971, artikel 12 van Wet 103 van 1972, artikel 6 van Wet 68 van 1973, artikel 3 van Wet 64 van 1974, artikel 13 van Wet 71 van 1975, artikel 13 van Wet 105 van 1976, artikel 38 van Wet 112 van 1977, artikel 3 van Wet 114 van 1981, artikel 27 van Wet 86 van 1982, artikel 10 van Wet 89 van 1984, artikel 14 van Wet 101 van 1985, artikel 11 van Wet 69 van 1988, artikel 19 van Wet 68 van 1989, artikel 40 van Wet 59 van 1990, artikel 3 van Wet 111 van 1991, artikel 15 van Wet 105 van 1992, artikel 13 van Wet 98 van 1993, artikel 12 van Wet 19 van 1994, artikel 74 van Wet 45 van 1995, artikel 8 van Wet 44 van 1996, artikel 15 van Wet 27 van 1997, artikel 75 van Wet 30 van 1998, artikel 7 van Wet 32 van 1999, 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, artikel 7 van Wet 42 van 2014, artikel 8 van Wet 13 van 2015, artikel 13 van Wet 13 van 2016, artikel 18 van Wet 14 van 2017, artikel 7 van Wet 21 van 2018, artikel 4 van Wet 32 van 2019 en artikel 9 van Wet 22 van 2020 20 25 30 35 5. (1) Bylae No. 1 by die Doeane- en Aksynswet, 1964 (Wet No. 91 van 1964), word 40 hierby gewysig soos in Bylae II by hierdie Wet uiteengesit. (2) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings uiteengesit in Bylae II by hierdie Wet geag op 24 Februarie 2021 in werking te getree het. Wysiging van artikel 5 van Wet 15 van 2019, soos gewysig deur artikel 10 van Wet 22 van 2020 45 6. (1) Artikel 5 van die Wet op Koolstofbelasting, 2019, word hierby gewysig deur subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die koers van die koolstofbelasting op kweekhuisgasvrystellings word, behoudens subartikels (2) en (3), [gehef] teen ’n bedrag van [R127] R134 per ton koolstofdioksied-ekwivalent van kweekhuisgasvrystellings van ’n belasting- pligtige gehef.’’. 50 (2) Subartikel (1) word geag op 1 Januarie 2021 in werking te getree het. This gazette is also available free online at www.gpwonline.co.za

8 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 Amendment of section 2 of Act 22 of 2020 8 7. (1) Section 2 of the the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020, is hereby amended— (a) by the insertion after subsection (1) of the following subsection: ‘‘(1A) The rate of tax fixed by Parliament in terms of section 48B(1) of 5 the Income Tax Act, 1962, is set out in paragraph 7A of Schedule I.’’; (b) by the addition of the following subsection: ‘‘(3) The rate of tax referred to in subsection (1A) applies 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 commencing on or after 1 March 2020.’’; and 10 (c) by the substitution in subsection (2) for the words preceding paragraph (a) of the following words: ‘‘Subject to subsection [(4)] (3), the rates of tax referred to in subsection (1) apply in respect of—’’. 15 (2) Subsection (1) is deemed to have come into operation on 20 January 2021. Amendment of Schedule 1 to Act 22 of 2020 8. (1) Schedule I to the the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2020, is hereby amended— (a) by the insertion after paragraph 7 of the following paragraph: ‘‘7A. The rate of tax referred to in section 2(1A) 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 commencing on or after 1 March 2020 is set out in the table below: Taxable turnover Rate of tax Not exceeding R335 000 Exceeding R335 000 but not exceeding R500 000 Exceeding R500 000 but not exceeding R750 000 Exceeding R750 000 0 per cent of taxable turn- over 1 per cent of amount by which taxable turnover ex- ceeds 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 20 25 30 35 40 (b) by the insertion after paragraph 10 of the following paragraph: ‘‘10A. The rate of tax set out in paragraph 7A is the rate required to be fixed by Parliament in accordance with the provisions of section 48B(1) of the Income Tax Act, 1962.’’. 45 (2) Subsection (1) is deemed to have come into operation on 20 January 2021. Short title

9. This Act is called the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 9 Wysiging van artikel 2 van Wet 22 van 2020 9 7. (1) Artikel 2 van die Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2020, word hierby gewysig— (a) deur na subartikel (1) die volgende subartikel in te voeg: ‘‘(1A) Die koers van belasting deur die Parlement vasgestel ingevolge artikel 48B(1) van die Inkomstebelastingwet, 1962, word in paragraaf 7A van Bylae I uiteengesit.’’; (b) deur die volgende subartikel by te voeg: ‘‘(3) Die koers van belasting bedoel in subartikel (1A) is van toepassing 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 op of na 1 Maart 2020 begin.’’; en (c) deur in subartikel (2) die woorde wat paragraaf (a) voorafgaan deur die volgende woorde te vervang: ‘‘Behoudens subartikel [(4)](3), is die skale van belasting bedoel in subartikel (1) van toepassing ten opsigte van—’’. (2) Subartikel (1) word geag op 20 Januarie 2021 in werking te getree het. 5 10 15 Wysiging van Bylae 1 by Wet 22 van 2020 8. (1) Bylae I by die Wet op Skale en Monetêre Bedrae en Wysiging van 20 Inkomstewette, 2020, word hierby gewysig— (a) deur na paragraaf 7 die volgende paragraaf in te voeg: ‘‘7A. Die koers van belasting bedoel in artikel 2(1A) 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 op of na 1 Maart 2020 begin, word in die tabel hieronder uiteengesit: Belasbare omset Skaal van belasting 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 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 (b) deur na paragraaf 10 die volgende paragraaf in te voeg: ‘‘10A. Die koers van belasting uiteengesit in paragraaf 7A is die koers wat ooreenkomstig die bepalings van artikel 48B(1) van die Inkomstebelas- tingwet, 1962, deur die Parlement vasgestel moet word.’’. (2) Subartikel (1) word geag op 20 Januarie 2021 in werking te getree het. Kort titel

9. Hierdie Wet heet die Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2021. 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za

10 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 10 Schedule I (Section 1) RATES OF NORMAL TAX

1. The rate of tax referred to in section 1(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 in respect of any year of assessment commencing on or after 1 March 2021 is set out in the table below: Taxable income Rate of tax Not exceeding R216 200 18 per cent of taxable income Exceeding R216 200 but not exceeding R337 800 R38 916 plus 26 per cent of amount by which taxable income exceeds R216 200 Exceeding R337 800 but not exceeding R467 500 R70 532 plus 31 per cent of amount by which taxable income exceeds R337 800 Exceeding R467 500 but not exceeding R613 600 R110 739 plus 36 per cent of amount by which taxable income exceeds R467 500 Exceeding R613 600 but not exceeding R782 200 R163 335 plus 39 per cent of amount by which taxable income exceeds R613 600 Exceeding R782 200 but not exceeding R1 656 600 R229 089 plus 41 per cent of amount by which taxable income exceeds R782 200 Exceeding R1 656 600 R587 593 plus 45 per cent of amount by which taxable income exceeds R1 656 600

2. The rate of tax referred to in section 1(1) to be levied in respect of the taxable income of a trust (other than a special trust or a public benefit organisation, recreational club or small business funding entity referred to in paragraph 4) in respect of any year of assessment commencing on or after 1 March 2021 is 45 per cent.

3. The rate of tax referred to in section 1(1) to be levied in respect of the taxable income of a company (other than a public benefit organisation, recreational club or small business funding entity referred to in paragraph 4 or a small business corporation referred to in paragraph 5) in respect of any year of assessment ending on or after 1 April 2021 is, subject to the provisions of paragraph 12, 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 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 11 11 Bylae I (Artikel 1) SKALE VAN NORMALE BELASTING

1. Die skaal van belasting bedoel in artikel 1(1) van hierdie Wet wat gehef word ten opsigte van die belasbare inkomste (met uitsondering van enige uittreefonds enkelbedragvoordeel, uittreefonds enkelbedragonttrekkingsvoordeel of skeidings- voordeel) van enige natuurlike persoon, boedel van ’n oorlede persoon, insolvente boedel of spesiale trust ten opsigte van enige jaar van aanslag wat op of na 1 Maart 2021 begin, word in die tabel hieronder uiteengesit: Belasbare inkomste Skaal van belasting Nie R216 200 te bowe gaan nie 18 persent van belasbare inkomste R216 200 te bowe gaan maar nie R337 800 nie R337 800 te bowe gaan maar nie R467 500 nie R467 500 te bowe gaan maar nie R613 600 nie R613 600 te bowe gaan maar nie R782 200 nie R782 200 te bowe gaan maar nie R1 656 600 nie R1 656 600 te bowe gaan R38 916 plus 26 persent van bedrag waarmee belasbare inkomste R216 200 te bowe gaan R70 532 plus 31 persent van bedrag waarmee belasbare inkomste R337 800 te bowe gaan R110 739 plus 36 persent van bedrag waarmee belasbare inkomste R467 500 te bowe gaan R163 335 plus 39 persent van bedrag waarmee belasbare inkomste R613 600 te bowe gaan R229 089 plus 41 persent van bedrag waarmee belasbare inkomste R782 200 te bowe gaan R587 593 plus 45 persent van bedrag waarmee belasbare inkomste R1 656 600 te bowe gaan

2. Die skaal van belasting bedoel in artikel 1(1) wat gehef word ten opsigte van die belasbare inkomste van ’n trust ’n openbare weldaadsorganisasie, ontspanningsklub of kleinsakebefondsingsentiteit in paragraaf 4 bedoel) ten opsigte van enige jaar van aanslag wat op of na 1 Maart 2021 begin, is 45 persent. (behalwe ’n spesiale trust of

3. Die skaal van belasting bedoel in artikel 1(1) wat gehef word ten opsigte van die belasbare inkomste van ’n maatskappy (behalwe ’n openbare weldaadsorganisasie, ’n ontspanningsklub of kleinsakebefondsingsentiteit kleinsakekorporasie in paragraaf 5 bedoel) ten opsigte van enige jaar van aanslag wat op of na 1 April 2021 eindig, is, behoudens die bepalings van paragraaf 12, soos volg: in paragraaf 4 bedoel of (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 This gazette is also available free online at www.gpwonline.co.za

12 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 12 (c) (d) 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 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) company policyholder fund, risk policy fund and corporate fund, 28 per individual policyholder fund, 30 per cent; and cent.

4. The rate of tax referred to in section 1(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 or any small business funding entity that has been approved by the Commissioner in terms of section 30C(1) is 28 per cent— (a) (b) in the case of an organisation, club or small business funding entity that is a company, in respect of any year of assessment ending on or after 1 April 2021; or in the case of an organisation or small business funding entity that is a trust, in respect of any year of assessment commencing on or after 1 March 2021.

5. The rate of tax referred to in section 1(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 on or after 1 April 2021, subject to paragraph 7, is set out in the table below: Taxable income Rate of tax Not exceeding R87 300 0 per cent of taxable income Exceeding R87 300 but not exceeding R365 000 7 per cent of amount by which taxable income exceeds R87 300 Exceeding R365 000 but not exceeding R550 000 R19 439 plus 21 per cent of amount by which taxable income exceeds R365 000 Exceeding R550 000 R58 289 plus 28 per cent of amount by which taxable income exceeds R550 000

6. The rate of tax referred to in section 1(1) to be levied on taxable income attributable to income derived by a qualifying company within a special economic zone as contemplated in section 12R of the Income Tax Act, 1962, subject to paragraph 7, is 15 cents on each Rand of taxable income in respect of any year of assessment ending on or after 1 April 2021. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 13 13 (c) (d) 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 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— (i) (ii) maatskappypolishouerfonds, risikopolisfonds en korporatiewe fonds, 28 individuele polishouerfonds, 30 persent; en persent.

4. Die skaal van belasting bedoel in artikel 1(1) 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, of enige kleinsakebefondsingsentiteit wat ingevolge artikel 30C(1) deur die Kommissaris goedgekeur is, is 28 persent — (a) (b) in die geval van ’n organisasie, klub of kleinsakebefondsingsentiteit wat ’n maatskappy is, ten opsigte van enige jaar van aanslag wat op of na 1 April 2021 eindig; of in die geval van ’n organisasie of kleinsakebefondsingsentiteit wat ’n trust is, ten opsigte van ’n jaar van aanslag wat op of na 1 Maart 2021 begin.

5. Die skaal van belasting bedoel in artikel 1(1) 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 op of na 1 April 2021 eindig, behoudens paragraaf 7, word in die tabel hieronder uiteengesit: Belasbare inkomste Skaal van belasting Nie R87 300 te bowe gaan nie 0 persent van belasbare inkomste R87 300 te bowe gaan maar nie R365 000 nie 7 persent van bedrag waarmee belasbare inkomste R87 300 te bowe gaan R365 000 te bowe gaan maar nie R550 000 nie R550 000 te bowe gaan R19 439 plus 21 persent van bedrag waarmee belasbare inkomste R365 000 te bowe gaan R58 289 plus 28 persent van bedrag waarmee belasbare inkomste R550 000 te bowe gaan

6. Die skaal van belasting bedoel in artikel 1(1) wat gehef word op die belasbare inkomste toeskryfbaar aan inkomste verkry deur ’n kwalifiserende maatskappy binne ’n spesiale ekonomiese sone soos beoog in artikel 12R van die Inkomstebelastingwet, 1962, behoudens paragraaf 7, is 15 sent op elke rand van belasbare inkomste ten opsigte van enige jaar van aanslag wat op of na 1 April 2021 eindig. This gazette is also available free online at www.gpwonline.co.za

14 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 14

7. If a company is subject to both paragraphs 5 and 6 in respect of determining the rate of tax to be levied on an amount of taxable income of a company, the tax payable in respect of that amount of taxable income is the lesser of the tax determined under paragraph 5 and paragraph 6 in respect of that amount of taxable income.

8. The rate of tax referred to in section 1(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 commencing on or after 1 March 2021 is set out in the table below: Taxable turnover Rate of tax Not exceeding R335 000 0 per cent of taxable turnover Exceeding R335 000 but not exceeding R500 000 1 per cent of amount by which taxable turnover exceeds R335 000 Exceeding R500 000 but not exceeding R750 000 R1 650 plus 2 per cent of amount by which taxable turnover exceeds R500 000 Exceeding R750 000 R6 650 plus 3 per cent of amount by which taxable turnover exceeds R750 000 9. (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 2021, the rate of tax referred to in section 1(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 0 per cent of taxable income Exceeding R25 000 but not exceeding R660 000 18 per cent of amount by which taxable income exceeds R25 000 Exceeding R660 000 but not exceeding R990 000 R114 300 plus 27 per cent of amount by which taxable income exceeds R660 000 Exceeding R990 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 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 15 15

7. Indien ’n maatskappy onderworpe is aan beide paragrawe 5 en 6 ten opsigte van die bepaling van die belastingkoers wat gehef moet word op ’n bedrag van belasbare inkomste van ’n maatskappy, is die belasting betaalbaar ten opsigte van daardie bedrag van belasbare inkomste die mindere van die belasting bepaal kragtens paragraaf 5 en paragraaf 6 ten opsigte van daardie bedrag van belasbare inkomste.

8. Die koers van belasting bedoel in artikel 1(2) wat gehef word ten opsigte van die belasbare omset van ’n persoon wat ’n geregistreerde mikrobesigheid is soos omskryf in paragraaf 1 van die Sesde Bylae by die Inkomstebelastingwet, 1962, ten opsigte van enige jaar van aanslag wat op of na 1 Maart 2021 begin, word in die tabel hieronder uiteengesit: Belasbare omset Koers van belasting Nie R335 000 te bowe gaan nie 0 persent van belasbare omset R335 000 te bowe gaan maar nie R500 000 nie 1 persent van bedrag waarmee belasbare omset R335 000 te bowe gaan R500 000 te bowe gaan maar nie R750 000 nie R1 650 plus 2 persent van bedrag waarmee belasbare omset R500 000 te bowe gaan R750 000 te bowe gaan R6 650 plus 3 persent van bedrag waarmee belasbare omset R750 000 te bowe gaan 9. (a) (i) Indien ’n uittreefonds enkelbedragonttrekkingsvoordeel toeval aan ’n persoon in enige jaar van aanslag wat op of na 1 Maart 2021 begin, word die skaal van belasting bedoel in artikel 1(1) 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 enkelbedragvoordele Skaal van belasting Nie R25 000 te bowe gaan nie 0 persent van belasbare inkomste R25 000 te bowe gaan maar nie R660 000 nie 18 persent van bedrag waarmee belasbare inkomste R25 000 te bowe gaan R660 000 te bowe gaan maar nie R990 000 nie R990 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 This gazette is also available free online at www.gpwonline.co.za

16 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 16 (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 2021, the rate of tax referred to in section 1(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: Taxable income from lump sum benefits Rate of tax Not exceeding R500 000 0 per cent of taxable income Exceeding R500 000 but not exceeding R700 000 18 per cent of amount by which taxable income exceeds R500 000 Exceeding R700 000 but not exceeding R1 050 000 R36 000 plus 27 per cent of amount by which taxable income exceeds R700 000 Exceeding R1 050 000 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 2021, the rate of tax referred to in section 1(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), This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 17 17 (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 2021 begin, word die skaa1 van belasting bedoel in artikel 1(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: Belasbare inkomste uit enkelbedragvoordele Skaal van belasting Nie R500 000 te bowe gaan nie 0 persent van belasbare inkomste R500 000 te bowe gaan maar nie R700 000 nie 18 persent van bedrag waarmee belasbare inkomste R500 000 te bowe gaan R700 000 te bowe gaan maar nie R1 050 000 nie R1 050 000 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 2021 begin, word die skaal van belasting bedoel in artikel 1(1) 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), This gazette is also available free online at www.gpwonline.co.za

18 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 is set out in the table below: Taxable income from lump sum benefits 18 Rate of tax Not exceeding R500 000 0 per cent of taxable income Exceeding R500 000 but not exceeding R700 000 18 per cent of amount by which taxable income exceeds R500 000 Exceeding R700 000 but not exceeding R1 050 000 R36 000 plus 27 per cent of amount by which taxable income exceeds R700 000 Exceeding R1 050 000 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).

10. The rates of tax set out in paragraphs 1, 2, 3, 4, 5, 6, 7 and 9 are the rates required to be fixed by Parliament in accordance with the provisions of section 5(2) of the Income Tax Act, 1962.

11. The rate of tax set out in paragraph 8 is the rate required to be fixed by Parliament in accordance with the provisions of section 48B(1) of the Income Tax Act, 1962.

12. 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. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 19 in die tabel hieronder uiteengesit: Belasbare inkomste uit skeidingsvoordeel 19 Skaal van belasting Nie R500 000 te bowe gaan nie 0 persent van belasbare inkomste R500 000 te bowe gaan maar nie R700 000 nie 18 persent van bedrag waarmee belasbare inkomste R500 000 te bowe gaan R700 000 te bowe gaan maar nie R1 050 000 nie R1 050 000 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).

10. Die skale van belasting uiteengesit in paragrawe 1, 2, 3, 4, 5, 6, 7 en 9 is die skale wat ooreenkomstig die bepalings van artikel 5(2) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word.

11. Die koers van belasting uiteengesit in paragraaf 8 is die koers wat ooreenkomstig die bepalings van artikel 48B(1) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word.

12. By die toepassing van hierdie Bylae 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. This gazette is also available free online at www.gpwonline.co.za

20 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 20 Schedule II Part I (Section 5) AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 Tariff Item Tariff subheading Article Description 104.00 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO 2021/22 Rate of Excise Duty 104.01 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by mass of cocoa calculated on a totally 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 included: 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 22.03 Beer made from malt: 2203.00.05 Traditional African beer as defined in Additional Note 1 to Chapter 22 7,82c/li 2203.00.90 Other R115.08/li aa 22.04 2204.10 2204.21 Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09): Sparkling wine In containers holding 2 li or less: R15.51/li 2204.21.4 Unfortified wine: 104.15.03 2204.21.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R4.74/li 104.15.04 2204.21.42 Other 104.15 2204.21.5 Fortified wine: R230.18/li aa 104.15.05 2204.21.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R7.92/li 104.15.06 2204.21.52 Other R230.18/li aa 104.15 104.15 2204.22 In containers holding more than 2 li but not more than 10 li: 2204.22.4 Unfortified wine: 104.15.13 2204.22.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R4.74/li 104.15.15 2204.22.42 Other 104.15 2204.22.5 Fortified wine: R230.18/li aa 104.15.17 2204.22.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R7.92/li 104.15.19 2204.22.52 Other 104.15 104.15 2204.29 Other: 2204.29.4 Unfortified wine: R230.18/li aa 104.15.21 2204.29.41 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol. R4.74/li 104.15.23 2204.29.42 Other 104.15 2204.29.5 Fortified wine: R230.18/li aa 104.15.25 2204.29.51 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R7.92/li 104.15.27 2204.29.52 Other R230.18/li aa 104.16 104.16 22.05 2205.10 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: In containers holding 2 li or less: 104.16.01 2205.10.10 Sparkling 104.16 2205.10.2 Unfortified: 104.16.03 2205.10.21 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. 104.16.04 2205.10.22 Other R15.51/li R4.74/li R230.18/li aa This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 21 21 Bylae II Deel I (Artikel 5) WYSIGING VAN DEEL 2A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Tariefitem Tariefsubpos Artikelbeskrywing 2021/2022 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 totale ontvette basis, nie elders vermeld of ingesluit nie; voedselbereidinge van goedere van poste 04.01 tot 04.04, wat nie kakao bevat nie of wat minder as 5 persent kakao volgens massa bereken op ’n totale ontvette basis bevat, nie elders vermeld of ingesluit nie: 104.01.10 1901.90.20 Tradisionele Afrikaanbierpoeier, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 19 34,7c/kg 104.10 22.03 Bier van mout gemaak: 104.10.10 2203.00.05 Tradisionele Afrikaanbier, soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 7,82c/li 104.10.20 2203.00.90 Ander R115.08/li aa 104.15 22.04 Wyn van vars druiwe, met inbegrip van gefortifiseerde wyne; druiwemos (uitgesonderd dié van pos 20.09): 104.15.01 104.15 104.15 2204.10 2204.21 Vonkelwyn In houers wat hoogstens 2 li bevat: 2204.21.4 Ongefortifiseerde wyn: R15.51/li 104.15.03 2204.21.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 16.5 persent volgens vol. R4.74/li 104.15.04 2204.21.42 Ander 104.15 2204.21.5 Gefortifiseerde wyn: R230.18/li aa 104.15.05 2204.21.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R7.92/li 104.15.06 2204.21.52 Ander R230.18/li aa 104.15 104.15 2204.22 In houers wat minstens 2 li, maar hoogstens 10 li hou: 2204.22.4 Ongefortifiseerde wyn: 104.15.13 2204.22.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 16.5 persent volgens vol. R4.74/li 104.15.15 2204.22.42 Ander 104.15 2204.22.5 Gefortifiseerde wyn: 104.15.17 2204.22.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume maar hoogstens 22 persent volgens vol. 104.15.19 2204.22.52 Ander 104.15 104.15 2204.29 Ander: 2204.29.4 Ongefortifiseerde wyn: R230.18/li aa R7.92/li R230.18/li aa 104.15.21 2204.29.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 16.5 persent volgens vol. R4.74/li 104.15.23 2204.29.42 Ander 104.15 2204.29.5 Gefortifiseerde wyn: 104.15.25 2204.29.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume maar hoogstens 22 persent volgens vol. 104.15.27 2204.29.52 Ander R230.18/li aa R7.92/li R230.18/li aa 104.16 104.16 22.05 2205.10 Vermoet en ander wyn van vars druiwe met plante of aromatiese stowwe gegeur: In houers wat hoogstens 2 li bevat: 104.16.01 2205.10.10 Vonkelend 104.16 2205.10.2 Ongefortifiseerd: 104.16.03 2205.10.21 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 15 persent volgens vol. 104.16.04 2205.10.22 Ander R15.51/li R4.74/li R230.18/li aa This gazette is also available free online at www.gpwonline.co.za

22 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 Tariff Item Tariff subheading 104.16 2205.10.3 Fortified: 22 Article Description 2021/22 Rate of Excise Duty 104.16.05 2205.10.31 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R7.92/li 104.16.06 2205.10.32 Other 104.16 104.16 2205.90 Other: 2205.90.2 Unfortified: R230.18/li aa 104.16.09 2205.90.21 With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol. R4.74/li 104.16.10 2205.90.22 Other 104.16 2205.90.3 Fortified: R230.18/li aa 104.16.11 2205.90.31 With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol. R7.92/li 104.16.12 2205.90.32 Other R230.18/li aa 104.17 22.06 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included: 104.17.03 2206.00.05 Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beverages R15.51/li 104.17.05 104.17.07 2206.00.15 Traditional African beer as defined in Additional Note 1 to Chapter 22 7,82c/li 2206.00.17 Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent by volume R115.08/li aa 104.17.09 2206.00.19 104.17.11 2206.00.21 104.17.15 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 Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol. Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 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 alcoholic 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. 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. 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. 104.17.90 2206.00.90 Other R115.08/li aa R115.08/li aa R115.08/li aa R115.08/li aa R92.07/li aa R92.07/li aa R115.08/li aa R92.07/li aa R230.18/li aa 104.21 22.07 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: 104.21.01 2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent by vol. or higher R230.18/li aa 104.21.03 2207.20 Ethyl alcohol and other spirits, denatured, of any strength R230.18/li aa 104.23 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent by vol.; spirits, liqueurs and other spirituous beverages: 104.23 104.23 104.23.01 104.23.02 104.23 104.23.03 104.23.04 2208.20 Spirits obtained by distilling grape wine or grape marc: 2208.20.1 In containers holding 2 li or less: 2208.20.11 Brandy as defined in Additional Note 7 to Chapter 22 2208.20.19 Other 2208.20.9 Other: 2208.20.91 Brandy as defined in Additional Note 7 to Chapter 22 2208.20.99 Other R207.17/li aa R230.18/li aa R207.17/li aa R230.18/li aa This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 23 23 Tariefitem Tariefsubpos Artikelbeskrywing 2021/2022 Skaal van aksynsreg 104.16 2205.10.3 Gefortifiseerd: 104.16.05 2205.10.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R7.92/li 104.16.06 2205.10.32 Ander 104.16 104.16 2205.90 Ander: 2205.90.2 Ongefortifiseerd: R230.18/li aa 104.16.09 2205.90.21 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 15 persent volgens vol. R4.74/li 104.16.10 2205.90.22 Ander 104.16 2205.90.3 Gefortifiseerd: R230.18/li aa 104.16.11 2205.90.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R7.92/li 104.16.12 2205.90.32 Ander R230.18/li aa 104.17 22.06 Ander gegiste dranke (byvoorbeeld, appelsider, peersider, mee, saké); mengsels van gegiste dranke en mengsels van gegiste dranke en nie-alkoholiese dranke, nie elders vermeld of ingesluit nie: 104.17.03 2206.00.05 Vonkel gegiste vrugte of mee dranke; mengsels van vonkel gegiste dranke verkry van die fermentasie van vrugte of heuning; mengsels van vonkel gegiste vrugte of mee dranke en nie-alkoholiese dranke R15.51/li 104.17.05 2206.00.15 Tradisionele Afrikaanbier soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 7,82c/li 104.17.07 2206.00.17 Ander gegiste dranke, ongefortifiseerd, met ’n alkoholsterkte van minder as 2.5 persent volgens volume R115.08/li aa 104.17.09 2206.00.19 104.17.11 2206.00.21 104.17.15 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 Ander gegiste dranke van nie-gemoute graankorrels, ongefortifiseerd, met ’n alkoholsterkte volgens volume van minstens 2.5 persent volgens vol. maar hoogstens 9 persent volgens vol. R115.08/li aa Ander mengsels van gegiste dranke van nie-gemoute graankorrels en nie- alkoholiese dranke, ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens vol. maar hoogstens 9 persent volgens vol. R115.08/li aa Ander gegiste appel- of peerdranke ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. Ander gegiste vrugtedranke en meedranke, insluitend mengsels van gegiste dranke afkomstig van die gisting van vrugte of heuning, ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. R115.08/li aa R115.08/li aa Ander gegiste appel- of peerdranke gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R92.07/li aa Ander gegiste vrugtedranke en meedranke, insluitend mengsels van gegiste dranke afkomstig van die gisting van vrugte of heuning, gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R92.07/li aa Ander mengsels van gegiste vrugtedranke of meedranke en nie-alkoholiese dranke, ongefortifiseerd, met ’n alkoholsterkte van minstens 2.5 persent volgens volume, maar hoogstens 15 persent volgens vol. R115.08/li aa Ander mengsels van gegiste vrugtedranke of meedranke en nie-alkoholiese dranke, gefortifiseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R92.07/li aa 104.17.90 2206.00.90 Ander R230.18/li aa 104.21 22.07 Ongedenatureerde etielalkohol met ’n alkoholsterkte van minstens 80 persent volgens vol. of hoër; etielalkohol en ander spiritus, gedenatureer, van enige sterkte: 104.21.01 2207.10 Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minstens 80 persent volgens vol. of hoër R230.18/li aa 104.21.03 2207.20 Etielalkohol en ander spiritus, gedenatureer, van enige sterkte R230.18/li aa 104.23 22.08 Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minder as 80 persent volgens vol.; spiritus, likeure en ander spiritusdranke: 104.23 104.23 104.23.01 104.23.02 104.23 104.23.03 104.23.04 2208.20 Spiritus verkry deur die distillering van druiwewyn of druiwemoer: 2208.20.1 In houers wat hoogstens 2 li bevat: 2208.20.11 Brandewyn soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 R207.17/li aa 2208.20.19 Ander 2208.20.9 Ander: R230.18/li aa 2208.20.91 Brandewyn soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 R207.17/li aa 2208.20.99 Ander R230.18/li aa This gazette is also available free online at www.gpwonline.co.za

24 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 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 Tariff Item Tariff subheading 24 Article Description 2208.30 Whiskies: 2208.30.10 In containers holding 2 li or less 2208.30.90 Other 2021/22 Rate of Excise Duty R230.18/li aa R230.18/li aa 2208.40 Rum and other spirits obtained by distilling fermented sugarcane products: 2208.40.10 In containers holding 2 li or less 2208.40.90 Other 2208.50 Gin and Geneva: 2208.50.10 In containers holding 2 li or less 2208.50.90 Other 2208.60 Vodka: 2208.60.10 In containers holding 2 li or less 2208.60.90 Other 2208.70 Liqueurs and cordials: 2208.70.2 In containers holding 2 li or less: R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa 104.23.21 2208.70.21 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R92.07/li aa 104.23.22 2208.70.22 Other 104.23 2208.70.9 Other: R230.18/li aa 104.23.23 2208.70.91 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R92.07/li aa 104.23.24 2208.70.92 Other R230.18/li aa 104.23 104.23 2208.90 Other: 2208.90.2 In containers holding 2 li or less: 104.23.25 2208.90.21 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R92.07/li aa 104.23.26 2208.90.22 Other 104.23 2208.90.9 Other: R230.18/li aa 104.23.27 2208.90.91 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R92.07/li aa 104.23.28 2208.90.92 Other R230.18/li aa 24.02 2402.10 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: Cigars, cheroots and cigarillos containing tobacco: 104.30 104.30 104.30.01 104.30.03 104.30 2402.10.10 Imported from Switzerland 2402.10.90 Other 2402.20 Cigarettes containing tobacco: 104.30.05 2402.20.10 Imported from Switzerland 104.30.07 2402.20.90 Other 104.30 104.30.09 104.30.11 104.30 2402.90.1 Cigars, cheroots and cigarillos of tobacco substitutes: 2402.90.12 Imported from Switzerland 2402.90.14 Other 2402.90.2 Cigarettes of tobacco substitutes: 104.30.13 2402.90.22 Imported from Switzerland 104.30.15 2402.90.24 Other R4 528.85/kg net R4 528.85/kg net R9.39/10 cigarettes R9.39/10 cigarettes R4 528.85/kg net R4 528.85/kg net R9.39/10 cigarettes R9.39/10 cigarettes 104.35 24.03 Other manufactured tobacco and manufactured tobacco substitutes; ‘‘homogenised’’ or ‘‘reconstituted’’ tobacco; tobacco extracts and essences: 104.35 104.35.01 104.35 104.35.02 104.35.03 104.35.05 2403.1 2403.11 2403.19 Smoking tobacco, whether or not containing tobacco substitutes in any proportions: Water pipe tobacco specified in Subheading Note 1 to Chapter 24 R250.22/kg net Other: 2403.19.10 Pipe tobacco in immediate packings of a content of less than 5 kg 2403.19.20 Other pipe tobacco 2403.19.30 Cigarette tobacco R250.22/kg net R250.22/kg net R422.34/kg This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 25 2208.40 Rum en ander spiritus deur die distillering van gegiste suikerrietprodukte verkry: Tariefitem Tariefsubpos Artikelbeskrywing 25 104.23 104.23.05 104.23.07 104.23 104.23.09 104.23.11 104.23 104.23.13 104.23.15 104.23 104.23.17 104.23.19 104.23 104.23 2208.30 Whisky: 2208.30.10 In houers wat hoogstens 2 li bevat 2208.30.90 Ander 2208.40.10 In houers wat hoogstens 2 li bevat 2208.40.90 Ander 2208.50 Jenewer en Geneva: 2208.50.10 In houers wat hoogstens 2 li bevat 2208.50.90 Ander 2208.60 Vodka: 2208.60.10 In houers wat hoogstens 2 li bevat 2208.60.90 Ander 2208.70 Likeure en soetdranke: 2208.70.2 In houers wat hoogstens 2 li bevat: 2021/2022 Skaal van aksynsreg R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R230.18/li aa R92.07/li aa R230.18/li aa 104.23.21 2208.70.21 Met ’n alkoholsterkte van meer as 15 persent volgens volume maar hoogstens 23 persent volgens vol. 104.23.22 2208.70.22 Ander 104.23 2208.70.9 Ander: 104.23.23 2208.70.91 Met ’n alkoholsterkte volgens volume van meer as 15 persent volgens vol- ume maar hoogstens 23 persent volgens vol. R92.07/li aa 104.23.24 2208.70.92 Ander 104.23 104.23 2208.90 Ander: 2208.90.2 In houers wat hoogstens 2 li bevat: 104.23.25 2208.90.21 Met ’n alkoholsterkte van meer as 15 persent volgens volume maar hoogstens 23 persent volgens vol. 104.23.26 2208.90.22 Ander 104.23 2208.90.9 Ander: R230.18/li aa R92.07/li aa R230.18/li aa 104.23.27 2208.90.91 Met ’n alkoholsterkte volgens volume van meer as 15 persent volgens vol- ume maar hoogstens 23 persent volgens vol. R92.07/li aa 104.23.28 2208.90.92 Ander R230.18/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 24.02 2402.10 Sigare, seroete, sigaartjies en sigarette, van tabak of van tabaksurrogate: Sigare, seroete en sigaartjies, wat tabak bevat: 2402.10.10 Vanaf Switserland ingevoer 2402.10.90 Ander 2402.20 Sigarette wat tabak bevat: 2402.20.10 Vanaf Switserland ingevoer 2402.20.90 Ander 2402.90.1 Sigare, seroete en sigaartjies van tabaksurrogate: 2402.90.12 Vanaf Switserland ingevoer 2402.90.14 Ander 2402.90.2 Sigarette van tabaksurrogate: 2402.90.22 Vanaf Switserland ingevoer 2402.90.24 Ander R4 528.85/kg net R4 528.85/kg net R9.39/10 sigarette R9.39/10 sigarette R4 528.85/kg net R4 528.85/kg net R9.39/10 sigarette R9.39/10 sigarette 24.03 2403.1 2403.11 2403.19 Ander bewerkte tabak en bewerkte tabaksurrogate; ‘‘gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak; tabakekstrakte en essense: Rooktabak, hetsy dit tabaksurrogate in enige verhouding bevat al dan nie: Waterpyptabak, soos omskryf in Subpos Opmerking 1 by Hoofstuk 24 R250.22/kg net Ander: 2403.19.10 Pyptabak in onmiddellike verpakkings met ’n inhoud van minder as 5 kg R250.22/kg net 2403.19.20 Ander pyptabak 2403.19.30 Sigarettabak R250.22/kg net R422.34/kg This gazette is also available free online at www.gpwonline.co.za

26 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 Tariff Item Tariff subheading 26 Article Description 2021/22 Rate of Excise Duty 104.35 104.35 2403.91 ‘‘Homogenised’’ or ‘‘reconstituted’’ tobacco: 2403.91.1 Imported from Switzerland 104.35.06 2403.91.11 Products intended for inhalation without combustion, put up for retail sale in the form of sticks R7.05/10 sticks 104.35.08 2403.91.13 Other 104.35 2403.91.9 Other: R880.88/kg 104.35.10 2403.91.91 Products intended for inhalation without combustion, put up for retail sale in the form of sticks R7.05/10 sticks 104.35.12 104.35.14 104.35.15 104.35.17 104.35.19 2403.91.93 Other 2403.99.05 Products intended for inhalation without combustion, put up for retail sale in the form of sticks 2403.99.30 Other cigarette tobacco substitutes 2403.99.40 Other pipe tobacco substitutes 2403.99.90 Other R880.88/kg R7.05/10 sticks R422.34/kg R250.22/kg net R880.88/kg This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 27 27 Tariefitem Tariefsubpos Artikelbeskrywing 104.35 104.35 2403.91 ‘‘Gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak: 2403.91.1 Vanaf Switserland ingevoer 2021/2022 Skaal van aksynsreg 104.35.06 2403.91.11 Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope in die vorm van stokkies aangebied R7.05/10 stokkies 104.35.08 2403.91.13 Ander 104.35 2403.91.9 Ander: R880.88/kg 104.35.10 2403.91.91 Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope in die vorm van stokkies aangebied R7.05/10 stokkies 104.35.12 104.35.14 104.35.15 104.35.17 104.35.19 2403.91.93 Ander 2403.99.05 Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope in die vorm van stokkies aangebied 2403.99.30 Ander sigarettabaksurrogate 2403.99.40 Ander pyptabaksurrogate 2403.99.90 Ander R880.88/kg R7.05/10 stokkies R422.34/kg R250.22/kg net R880.88/kg This gazette is also available free online at www.gpwonline.co.za

28 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 28 Schedule II Part II

1. By the deletion of the following tariff subheadings: Heading/ Subheading CD Article Description Statistical Unit 2403.91.10 2403.91.90 8 8 – Imported from Switzerland – Other kg kg Rate of Duty General 15% EU free EFTA SADC MERCOSUR AfCFTA free free 15% 15% 15% free 15% free 15% 15%

2. By the insertion of the following tariff subheadings: Heading/ Subheading CD Article Description Statistical Unit General EU EFTA SADC MERCOSUR AfCFTA Rate of Duty 2403.91.1 2403.91.11 2403.91.13 2403.91.9 2403.91.91 2403.91.93 2403.99.05 – Imported from Switzerland: kg 15% free free free 15% 15% kg kg kg kg 15% free free free 15% 15% 15% free 15% free 15% 15% 15% 45% free free 15% 45% free free 15% 45% 15% 45% 8 4 6 2 4 – Products in- for tended inhalation without combustion, put up for retail sale in the form of sticks – Other – Other: – Products in- for tended inhalation without combustion, put up for retail sale in the form of sticks – Other – Products in- for tended inhalation without combustion, put up for retail sale in the form of sticks

3. By the deletion of the following tariff subheadings: Tariff Item Tariff Subheading Article Description Rate of Excise Duty 104.35.11 104.35.13 2403.91.10 2403.91.90 Imported from Switzerland Other R815.63/kg R815.63/kg

4. By the insertion of the following tariff subheadings: Tariff Item Tariff Subheading Article Description Rate of Excise Duty 104.35 104.35.06 2403.91.1 2403.91.11 Imported from Switzerland Products intended for inhalation without combustion, put up for retail sale in the form of sticks R7.05/10 sticks 104.35.08 2403.91.13 Other R880.88/kg This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 29 29 Bylae II Deel II

1. Deur die volgende tariefsubposte te skrap: Item / Subpos CD Beskrywing van Artikel Statistiese Eenheid 2403.91.10 2403.91.90 8 8 – Vanaf Switserland ingevoer – Ander kg kg Skaal van Reg Algemeen 15% EU vry EFTA SADC MERCOSUR AfCFTA vry vry 15% 15% 15% vry 15% vry 15% 15%

2. Deur die volgende tariefsubposte in te voeg: Item / Subpos CD Beskrywing van Artikel Statistiese Eenheid Skaal van Reg Algemeen EU EFTA SADC MERCOSUR AfCFTA – Vanaf Switserland ingevoer: kg 15% vry vry vry 15% 15% kg kg 15% 15% vry vry vry 15% vry vry 15% 15% 15% 15% kg kg 15% 45% vry vry 15% 45% vry vry 15% 45% 15% 45% 2403.91.1 2403.91.11 2403.91.13 2403.91.9 2403.91.91 2403.91.93 2403.99.05 8 4 6 2 4 – Produkte bedoel vir inademing sonder verbranding, vir kleinhan- delverkope aangebied in die vorm van stokkies – Ander – Ander: – Produkte bedoel vir inademing sonder verbranding, vir kleinhandel- verkope aangebied in die vorm van stokkies – Ander – Produkte bedoel vir inademing sonder verbranding, vir kleinhandel- verkope aangebied in die vorm van stokkies

3. Deur die volgende tariefsubposte te skrap: Tariefitem Tariefsubpos Beskrywing van Artikel Skaal van Aksynsreg 104.35.11 104.35.13 2403.91.10 2403.91.90 Vanaf Switserland ingevoer Ander R815.63/kg R815.63/kg

4. Deur die volgende tariefsubposte in te voeg: Tariefitem Tariefsubpos Beskrywing van Artikel Skaal van Aksynsreg 104.35 104.35.06 2403.91.1 2403.91.11 Vanaf Switserland ingevoer: Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies R7.05/10 stokkies 104.35.08 2403.91.13 Ander R880.88/kg This gazette is also available free online at www.gpwonline.co.za

30 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 30 Tariff Item Tariff Subheading Article Description Rate of Excise Duty 104.35 104.35.10 104.35.12 104.35.14 2403.91.9 2403.91.91 2403.91.93 2403.99.05 Other: Products intended for inhalation without combustion, put up for retail sale in the form of sticks R7.05/10 sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks R880.88/kg R7.05/10 sticks

5. By the deletion of the following rebate items: Rebate Item Tariff Item Rebate Code CD Description Extent of Rebate Extent of Refund 622.07 622.07 622.07 622.07 622.07 622.12 622.12 622.12 622.12 622.12 622.22 104.35.11 104.35.13 104.35.15 104.35.17 104.35.19 104.35.11 104.35.13 104.35.15 104.35.17 104.35.19 104.35.11 05.01 06.01 07.01 08.01 09.01 05.01 06.01 07.01 08.01 09.01 05.01 622.22 104.35.13 06.01 622.22 104.35.15 07.01 622.22 104.35.17 08.01 622.22 104.35.19 09.01 Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty 71 76 78 76 74 70 79 77 75 73 79 77 75 73 71 Imported from Switzerland Other Other cigarette tobacco substitutes Other pipe tobacco substitutes Other Imported from Switzerland Other Other cigarette tobacco substitutes Other pipe tobacco substitutes Other Imported from Switzerland Other Other cigarette tobacco substitutes Other pipe tobacco substitutes Other As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section

6. By the insertion of the following rebate items: Rebate Item Tariff Item Rebate Code CD Description Extent of Rebate Extent of Refund 622.07 104.35.06 05.01 622.07 622.07 622.07 622.07 104.35.08 104.35.10 06.01 07.01 104.35.12 104.35.14 08.01 09.01 622.07 104.35.15 10.01 72 70 79 77 75 77 Full duty Full duty Full duty Full duty Full duty Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other cigarette tobacco substitutes Full duty This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 31 31 Tariefitem Tariefsubpos Beskrywing van Artikel Skaal van Aksynsreg 104.35 104.35.10 104.35.12 104.35.14 2403.91.9 2403.91.91 2403.91.93 2403.99.05 Ander: Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies R7.05/10 stokkies R880.88/kg R7.05/10 stokkies

5. Deur die volgende kortingsitems te skrap: Kortingsitem Tariefitem Kortingskode CD Beskrywing Mate van Korting Mate van Terugbetaling 622.07 622.07 622.07 622.07 622.07 622.12 622.12 622.12 622.12 622.12 622.22 104.35.11 104.35.13 104.35.15 104.35.17 104.35.19 104.35.11 104.35.13 104.35.15 104.35.17 104.35.19 104.35.11 05.01 06.01 07.01 08.01 09.01 05.01 06.01 07.01 08.01 09.01 05.01 622.22 104.35.13 06.01 622.22 104.35.15 07.01 622.22 104.35.17 08.01 622.22 104.35.19 09.01 Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg 71 76 78 76 74 70 79 77 75 73 79 77 75 73 71 Vanaf Switserland ingevoer Ander Ander sigarettabaksurrogate Ander pyptabaksurrogate Ander Vanaf Switserland ingevoer Ander Ander sigarettabaksurrogate Ander pyptabaksurrogate Ander Vanaf Switserland ingevoer Ander Ander sigarettabaksurrogate Ander pyptabaksurrogate Ander Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel

6. Deur die volgende kortingsitems in te voeg: Kortingsitem Tariefitem Kortingskode CD Beskrywing Mate van Korting Mate van Terugbetaling 622.07 104.35.06 05.01 72 622.07 622.07 104.35.08 104.35.10 06.01 07.01 622.07 622.07 104.35.12 104.35.14 08.01 09.01 70 79 77 75 Volle reg Volle reg Volle reg Volle reg Volle reg Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies 622.07 104.35.15 10.01 77 Ander sigarettabaksurrogate Volle reg This gazette is also available free online at www.gpwonline.co.za

32 No. 45786 GOVERNMENT GAZETTE, 19 JANuARy 2022 Act No. 19 of 2021 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2021 Rebate Item Tariff Item Rebate Code CD Description Extent of Rebate Extent of Refund 32 622.07 622.07 622.12 104.35.17 104.35.19 104.35.06 622.12 622.12 104.35.08 104.35.10 622.12 622.12 104.35.12 104.35.14 622.12 622.12 622.12 622.22 104.35.15 104.35.17 104.35.19 104.35.06 11.01 12.01 05.01 06.01 07.01 08.01 09.01 10.01 11.01 12.01 05.01 622.22 104.35.08 06.01 622.22 104.35.10 07.01 622.22 104.35.12 08.01 622.22 104.35.14 09.01 622.22 104.35.15 10.01 622.22 104.35.17 11.01 622.22 104.35.19 12.01 Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty Full duty 78 76 71 76 78 76 74 79 77 75 78 78 76 74 72 77 75 73 Other pipe tobacco substitutes Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other cigarette tobacco substitutes Other pipe tobacco substitutes Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other Products intended for inhalation without combustion, put up for retail sale in the form of sticks Other cigarette tobacco substitutes Other pipe tobacco substitutes Other As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section As provided in Note 4 to this Section This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monetêre Bedrae en Wysiging van inkomstewette, 2021 Wet No. 19 van 2021 STAATSKOERANT, 19 JANuARiE 2022 No. 45786 33 Kortingsitem Tariefitem Kortingskode CD Beskrywing Mate van Korting Mate van Terugbetaling 33 622.07 622.07 622.12 104.35.17 104.35.19 104.35.06 11.01 12.01 05.01 622.12 622.12 104.35.08 104.35.10 06.01 07.01 622.12 622.12 104.35.12 104.35.14 08.01 09.01 622.12 622.12 622.12 622.22 104.35.15 104.35.17 104.35.19 104.35.06 10.01 11.01 12.01 05.01 622.22 104.35.08 06.01 622.22 104.35.10 07.01 622.22 104.35.12 08.01 622.22 104.35.14 09.01 622.22 104.35.15 10.01 622.22 104.35.17 11.01 622.22 104.35.19 12.01 78 76 71 76 78 76 74 79 77 75 78 78 76 74 72 77 75 73 Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Volle reg Ander pyptabaksurrogate Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander sigarettabaksurrogate Volle reg Volle reg Volle reg Ander pyptabaksurrogate Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander Produkte bedoel vir inademing sonder verbranding, vir kleinhandelverkope aangebied in die vorm van stokkies Ander sigarettabaksurrogate Ander pyptabaksurrogate Ander Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel Soos bepaal in Nota 4 by hierdie Artikel This gazette is also available free online at www.gpwonline.co.za