Rates and Monetary Amounts and Amendment of Revenue Laws Act

This section increases certain income tax rebate and medical scheme credit amounts.

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Jurisdiction: South Africa
Instrument: Act or statute
Citation: Act 19 of 2022
Version: Undated source snapshot
Language: en
Updated: 5 Jan 2023
Official source: View official record ↗

alcohol beverages alcohol products alcoholic beverages amendment application period assessment years carbon tax carbon tax rate commencement corporate income tax corporate tax corporate tax rate customs tariffs electricity generation eligibility eligible purchases employment tax incentive environmental levy environmental levy rates excise duty excise levy excise rates food products fuel levy +46 more

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This section increases certain income tax rebate and medical scheme credit amounts. This section updates an income tax abatement amount and amends customs and excise tariff schedules, with specified deemed commencement dates. This section changes some tax-related amounts and sets commencement dates for several amendments. This section amends the Carbon Tax Act so that the amount for ‘B’ is 0.63 cents per litre instead of 0.56 cents per litre. This section amends section 18 of the Taxation Laws Amendment Act, 2021, and states that subsection (1) starts on 31 March 2023 and applies to years of assessment ending on or after that date.

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Provisions of Rates and Monetary Amounts and Amendment of Revenue Laws Act

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4
No. 47825
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AI-assisted research summary: This section increases certain income tax rebate and medical scheme credit amounts.

4 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 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, section 3 of Act 22 of 2020 and section 2 of Act 19 of 2021 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 [R15 714] R16 425; (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 613] R9 000; 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 871] R2 997.’’. (c) (2) Subsection (1) is deemed to have come into operation on 1 March 2022 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, section 4 of Act 22 of 2020 and section 3 of Act 19 of 2021 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) [R332] R347, 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) [R664] R694, in respect of beneﬁts to the person, and one dependant; or (cc) [R664] R694, in respect of beneﬁts to two dependants; and [R224] R234, in respect of beneﬁts to each additional dependant,’’. (ii) (2) Subsection (1) is deemed to have come into operation on 1 March 2022 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 Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 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, artikel 3 van Wet 22 van 2020 en artikel 2 van Wet 19 van 2021 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 [R15 714] R16 425; (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 613] R9 000; 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 871] R2 997.’’. (c) (2) Subartikel (1) word geag op 1 Maart 2022 in werking te getree het en is van toepassing ten opsigte van jare van aanslag wat op of ná daardie datum begin. Wysiging van artikel 6A van Wet 58 van 1962, soos bygevoeg 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, artikel 4 van Wet 22 van 2020 en artikel 3 van Wet 19 van 2021 3. (1) Artikel 6A van die Inkomstebelastingwet, 1962, word hierby gewysig deur in subparagrawe (i) en (ii) onderskeidelik deur die volgende (2)(b) subartikel subparagrawe te vervang: ‘‘(i) (aa) [R332] R347, ten opsigte van voordele aan die persoon of indien die persoon nie ’n lid van ’n mediese skema of fonds is nie ten opsigte van die voordele aan ’n afhanklike wat ’n lid van ’n mediese skema of fonds of ’n afhanklike van ’n lid van ’n mediese skema of fonds is; (bb) [R664] R694, ten opsigte van voordele aan die persoon en een afhanklike; of (cc) [R664] R694, ten opsigte van voordele aan twee afhanklikes; en [R224] R234, ten opsigte van voordele aan elke bykomende afhanklike,’’. (2) Subartikel (1) word geag op 1 Maart 2022 in werking te getree het en is van (ii) toepassing ten opsigte van jare van aanslag wat op of ná daardie datum begin. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za
6
No. 47825
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AI-assisted research summary: This section updates an income tax abatement amount and amends customs and excise tariff schedules, with specified deemed commencement dates.

6 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 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, section 8 of Act 22 of 2020 and section 4 of Act 19 of 2021 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 [R87 300] R91 250:’’. 15 (2) Subsection (1) is deemed to have come into operation on 1 March 2022 and 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, section 9 of Act 22 of 2020 and section 5 of Act 19 of 2021 5. (1) Schedule No. 1 to the Customs and Excise Act, 1964 (Act No. 91 of 1964), is hereby amended as set out in Parts I to VI of Schedule II to this Act. (2) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part I of Schedule II to this Act are deemed to have come into operation on 23 February 2022. (3) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part II of Schedule II to this Act are deemed to have come into operation on 1 April 2022. (4) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part III of Schedule II to this Act are deemed to have come into operation on 1 January 2022. (5) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part IV(a) of Schedule II to this Act are deemed to have come into operation on 6 April 2022 up to and including 31 May 2022. (6) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part IV(b) of Schedule II to this Act are deemed to have come into operation on 5 July 2022. (7) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part IV(c) of Schedule II to this Act are deemed to have come into operation on 6 July 2022 up to and including 2 August 2022. 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 7 7 Wysiging van paragraaf 9 van die Sewende Bylae by 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, artikel 8 van Wet 22 van 2020 en artikel 4 van Wet 19 van 2021 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 [R87 300] R91 250 voorstel:’’. (2) Subartikel (1) word geag op 1 Maart 2022 in werking te getree het en is van toepassing ten opsigte van jare van aanslag wat op of ná 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, artikel 9 van Wet 22 van 2020 en artikel 5 van Wet 19 van 2021 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 Dele I tot VI van Bylae II by hierdie Wet uiteengesit. (2) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel I van Bylae II by hierdie Wet uiteengesit, geag op 23 Februarie 2022 in werking te getree het. (3) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel II van Bylae II by hierdie Wet uiteengesit, geag op 1 April 2022 in werking te getree het. (4) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel III van Bylae II by hierdie Wet uiteengesit, geag op 1 Januarie 2022 in werking te getree het. (5) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel IV(a) van Bylae II by hierdie Wet uiteengesit, geag op 6 April 2022 tot en met 31 Mei 2022 in werking te getree het. (6) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel IV(b) van Bylae II by hierdie Wet uiteengesit, geag op 5 Julie 2022 in werking te getree het. (7) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Dee IV(c) van Bylae II by hierdie Wet uiteengesit, geag op 6 Julie 2022 tot en met 2 Augustus 2022 in werking te getree het. 45 50 55 This gazette is also available free online at www.gpwonline.co.za
8
No. 47825
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AI-assisted research summary: This section changes some tax-related amounts and sets commencement dates for several amendments.

8 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 8 (8) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part IV(d) of Schedule II to this Act are deemed to have come into operation on 3 August 2022. (9) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part V(a) of Schedule II to this Act are deemed to have come into operation on 6 April 2022 up to and including 31 May 2022. (10) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part V(b) of Schedule II to this Act are deemed to have come into operation on 5 July 2022. (11) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part V(c) of Schedule II to this Act are deemed to have come into operation on 6 July 2022 up to and including 2 August 2022. (12) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part V(d) of Schedule II to this Act are deemed to have come into operation on 3 August 2022. (13) Subject to section 58(1) of the Customs and Excise Act, 1964, the amendments set out in Part VI of Schedule II to this Act will come into operation on 1 April 2023. 5 10 15 Amendment of section 7 of Act 26 of 2013, as amended by section 95 of Act 15 of 2016, section 5 of Act 32 of 2019 and section 5 of Act 13 of 2020 6. (1) Section 7 of the Employment Tax Incentive Act, 2013, is hereby amended— (a) by the substitution in subsection (2) for paragraph (a) of the following 20 paragraph: ‘‘(a) less than R2 000, is an amount equal to [50] 75 per cent of the monthly remuneration of the employee;’’; (b) by the substitution in subsection (2) for paragraph (b) of the following 25 paragraph: ‘‘(b) R2 000 or more but less than R4 500, is an amount of [R1 000] R1 500;’’; (c) by the substitution in subsection (2)(c) for subparagraphs (ii) and (iii) of the following subparagraphs: 30 ‘‘(ii) (iii) ‘‘A’’ represents the amount of [R1 000] R1 500; ‘‘B’’ represents the number [0,5] 0,75;’’; (d) by the substitution in subsection (3) for paragraph (a) of the following paragraph: ‘‘(a) less than R2 000, is an amount equal to [25] 37,5 per cent of the 35 monthly remuneration of the employee;’’; (e) by the substitution in subsection (3) for paragraph (b) of the following paragraph: ‘‘(b) R2 000 or more but less than R4 500, is an amount of [R500] R750;’’; and 40 (f) by the substitution in subsection (3)(c) for subparagraphs (ii) and (iii) of the following subparagraphs: ‘‘(ii) (iii) ‘‘A’’ represents the amount of [R500] R750; ‘‘B’’ represents the number [0,25] 0,375; ’’. (2) Subsection (1) is deemed to have come into operation on 1 March 2022. 45 Amendment of section 5 of Act 15 of 2019, as amended by section 10 of Act 22 of 2020 and section 6 of Act 19 of 2021 7. (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 [R134] R144 per ton carbon dioxide equivalent of the greenhouse gas emissions of a taxpayer.’’. 50 (2) Subsection (1) is deemed to have come into operation on 1 January 2022. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 9 9 (8) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel IV(d) van Bylae II by hierdie Wet uiteengesit, geag op 3 Augustus 2022 in werking te getree het. (9) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel V(a) van Bylae II by hierdie Wet uiteengsit, geag op 6 April 2022 tot en met 31 Mei 2022 in werking te getree het. (10) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel V(b) van Bylae II by hierdie Wet uiteengesit, geag op 5 Julie 2022 in werking te getree het. (11) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel V(c) van Bylae II by hierdie Wet uiteengesit, geag op 6 Julie 2022 tot en met 2 Augustus 2022 in werking te getree het. (12) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, word die wysigings in Deel V(d) van Bylae II by hierdie Wet uiteengesit, geag op 3 Augustus 2022 in werking te getree het. (13) Behoudens artikel 58(1) van die Doeane- en Aksynswet, 1964, sal die wysigings in Deel VI van Bylae II by hierdie Wet uiteengesit, op 1 April 2023 in werking tree. 5 10 15 Ku antswisiwa ka xiyenge xa 7 Nawu wa 26 lembe ra 2013, tani hi loko xi antswisiwile hi xiyenge xa 95 Nawu wa 15 lembe ra 2016 , xiyenge xa 5 Nawu wa 32 lembe ra 2019 na xiyenge xa 5 Nawu wa 13 lembe ra 2020 20 6. (1) Xiyenge xa 7 xa Employment Tax Incentive Act, 2013, hi lexi xi antswisiweke— (a) hi ku siviwa eka xiyengentsongo xa (2) ka ndzimana ya (a) ya ndzimana leyi yi landzelaka: ‘‘(a) ehansi ka R2 000, I ntsengo lowu wu ringanaka na [50] 75 wa tiphesente ta muholo wa n’hweti wa muthoriwa;’’; (b) hi ku siviwa eka xiyengentsongo xa (2) ka ndzimana ya (b) ya ndzimana leyi 25 yi landzelaka: ‘‘(b) R2 000 kumbe ku tlula kambe ehansi ka R4 500, I ntsengo wa [R1 000] R1 500;’’; (c) hi ku siviwa eka xiyengentsongo xa (2)(c) ka tindzimanantsongo ta (ii) na (iii) 30 ta tindzimanantsongo leti ti landzelaka: ‘‘(ii) (iii) ‘‘A’’ yi yimela ntsengo wa [R1 000] R1 500; ‘‘B’’ yi yimela nhlayo [0,5] 0,75; ’’; (d) hi ku siviwa eka xiyengentsongo xa (3) ka ndzimana ya (a) ya ndzimana leyi yi landzelaka: 35 ‘‘(a) ehansi ka R2 000, I ntsengo lowu wu ringanaka na [25] 37,5 wa tiphesente ta muholo wa n’hweti wa muthoriwa;’’; (e) hi ku siviwa eka xiyengentsongo xa (3) ka ndzimana ya (b) ya ndzimana leyi yi landzelaka: ‘‘(b) R2 000 kumbe ku tlula kambe ehansi ka R4 500, I ntsengo wa 40 [R500] R750;’’; na (f) hi ku siviwa eka xiyengentsongo xa (3)(c) ka tindzimanantsongo ta (ii) na (iii) ta tindzimanantsongo leti ti landzelaka: ‘‘(ii) (iii) ‘‘A’’ yi yimela ntsengo wa [R500] R750; ‘‘B’’ yi yimela nhlayo [0,25] 0,375; ’’. 45 (2) Xiyengentsongo xa (1) xi enhleketeleriwa kuva xi sungule ku tirha hi ti 1 Nyenyankulu 2022. Wysiging van artikel 5 van Wet 15 van 2019, soos gewysig deur artikel 10 van Wet 22 van 2020 en artikel 6 van Wet 19 van 2021 7. (1) Artikel 5 van die Wet op Koolstofbelasting, 2019, word hierby gewysig deur 50 subartikel (1) deur die volgende subartikel te vervang: ‘‘(1) Die skaal van die koolstofbelasting op kweekhuisgasvrystellings moet, behoudens subartikels (2) en (3), gehef word teen ’n bedrag van [R134] R144 per ton ’n belastingpligtige.’’. koolstofdioksied-ekwivalent kweekhuisgasvrystellings van van 55 (2) Subartikel (1) word geag op 1 Januarie 2022 in werking te getree het. This gazette is also available free online at www.gpwonline.co.za
10
No. 47825
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AI-assisted research summary: This section amends the Carbon Tax Act so that the amount for ‘B’ is 0.63 cents per litre instead of 0.56 cents per litre.

10 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 10 Amendment of section 6 of Act 15 of 2019, as amended by section 93 of Act 34 of 2019, section 77 of Act 23 of 2020 and section 76 of Act 20 of 2021 8. (1) Section 6 of the Carbon Tax Act, 2019, is hereby amended by the substitution in subsection (3)(c) of the following words: ‘‘ ‘B’ represents an amount of [0.56 cents] 0.63 cents per litre:’’. 5 (2) Subsection (1) is deemed to have come into operation on 1 January 2022. Amendment of section 18 of Act 20 of 2021
9
Section 18 of the Taxation Laws Amendment Act, 2021, is hereby amended by the
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AI-assisted research summary: This section amends section 18 of the Taxation Laws Amendment Act, 2021, and states that subsection (1) starts on 31 March 2023 and applies to years of assessment ending on or after that date.

9. Section 18 of the Taxation Laws Amendment Act, 2021, is hereby amended by the substitution for subsection (2) of the following subsection: ‘‘(2) Subsection (1) comes into operation on 31 March 2023 and applies in 10 respect of years of assessment ending on or after that date.’’. Amendment of section 19 of Act 20 of 2021
10
Section 19 of the Taxation Laws Amendment Act, 2021, is hereby amended by the
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AI-assisted research summary: This amendment replaces subsection (2) so that subsection (1) starts on 31 March 2023 and applies to years of assessment ending on or after that date.

10. Section 19 of the Taxation Laws Amendment Act, 2021, is hereby amended by the substitution for subsection (2) of the following subsection: ‘‘(2) Subsection (1) comes into operation on 31 March 2023 and applies in 15 respect of years of assessment ending on or after that date.’’. Short title
11
This Act is called the Rates and Monetary Amounts and Amendment of Revenue
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AI-assisted research summary: This section gives the Act its short title and changes a carbon tax amount to 0.63 cent per liter.

11. This Act is called the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 11 11 Wysiging van artikel 6 van Wet 15 van 2019, soos gewysig deur artikel 93 van Wet 34 van 2019, artikel 77 van Wet 23 van 2020 en artikel 76 van Wet 20 van 2021 8. (1) Artikel 6 van die Wet op Koolstofbelasting, 2019, word hierby gewysig deur in subartikel (3)(c) die volgende woorde te vervang: ‘‘ ‘B’ verteenwoordig ’n bedrag van [0.56 sent] 0.63 sent per liter:’’. (2) Subartikel (1) word geag op 1 Januarie 2022 in werking te getree het. 5 Wysiging van artikel 18 van Wet 20 van 2021
9
Artikel 18 van die Wysigingswet op Belastingwette, 2021, word hierby gewysig
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AI-assisted research summary: Subarticle (1) starts on 31 March 2023 and applies to assessment years ending on or after that date.

9. Artikel 18 van die Wysigingswet op Belastingwette, 2021, word hierby gewysig deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Subartikel (1) tree op 31 Maart 2023 in werking en is van toepassing ten 10 opsigte van jare van aanslag wat op of ná daardie datum eindig.’’. Wysiging van artikel 19 van Wet 20 van 2021
10
Artikel 19 van die Wysigingswet op Belastingwette, 2021, word hierby gewysig
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AI-assisted research summary: This section amends Article 19 by replacing subsection (2). The new text says subsection (1) starts on 31 March 2023 and applies to years of assessment ending on or after that date.

10. Artikel 19 van die Wysigingswet op Belastingwette, 2021, word hierby gewysig deur subartikel (2) deur die volgende subartikel te vervang: ‘‘(2) Subartikel (1) tree op 31 Maart 2023 in werking en is van toepassing ten 15 opsigte van jare van aanslag wat op of ná daardie datum eindig.’’. Kort titel
11
Hierdie Wet heet die Wet op Skale en Monetêre Bedrae en Wysiging van
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AI-assisted research summary: This provision states the short title of the Act.

11. Hierdie Wet heet die Wet op Skale en Monetêre Bedrae en Wysiging van Inkomstewette, 2022. This gazette is also available free online at www.gpwonline.co.za
12
No. 47825
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AI-assisted research summary: This provision is a heading for the schedule on rates of normal tax.

12 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 12 Schedule I (Section 1) RATES OF NORMAL TAX

Part

Schedule I

1
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: This section sets the income tax rates for natural persons, deceased estates, insolvent estates, and special trusts for years of assessment starting on or after 1 March 2022.

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 2022 is set out in the table below: Taxable income Rate of tax Not exceeding R226 000 18 per cent of taxable income Exceeding R226 000 but not exceeding R353 100 R40 680 plus 26 per cent of amount by which taxable income exceeds R226 000 Exceeding R353 100 but not exceeding R488 700 R73 726 plus 31 per cent of amount by which taxable income exceeds R353 100 Exceeding R488 700 but not exceeding R641 400 R115 762 plus 36 per cent of amount by which taxable income exceeds R488 700 Exceeding R641 400 but not exceeding R817 600 R170 734 plus 39 per cent of amount by which taxable income exceeds R641 400 Exceeding R817 600 but not exceeding R1 731 600 R239 452 plus 41 per cent of amount by which taxable income exceeds R817 600 Exceeding R1 731 600 R614 192 plus 45 per cent of amount by which taxable income exceeds R1 731 600
2
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: The tax rate for a trust’s taxable income is 45% for years of assessment starting on or after 1 March 2022, except for the listed excluded entities.

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 5 or 6) in respect of any year of assessment commencing on or after 1 March 2022 is 45 per cent.
3
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: Companies are taxed at 28% on taxable income for years of assessment ending on or after 1 April 2022, subject to listed exceptions and other paragraphs.

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 5 or a small business corporation referred to in paragraph 7) in respect of any year of assessment ending on or after 1 April 2022 is, subject to the provisions of paragraphs 4 and 15, 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 Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 13 13 Bylae I (Artikel 1) SKALE VAN NORMALE BELASTING
1
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: Sets the tax scale for taxable income for natural persons, deceased estates, insolvent estates, and special trusts for years of assessment starting on or after 1 March 2022, with certain retirement and severance lump sums excluded.

1. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte van die belasbare inkomste (met uitsondering van enige uittreefonds enkelbedrag- voordeel, uittreefonds enkelbedragonttrekkingsvoordeel of skeidingsvoordeel) van enige natuurlike persoon, bestorwe boedel, insolvente boedel of spesiale trust ten opsigte van enige jaar van aanslag wat begin op of ná 1 Maart 2022, word in die tabel hieronder uiteengesit: Belasbare inkomste Skaal van belasting Nie R226 000 te bowe gaan nie 18 persent van belasbare inkomste R226 000 te bowe gaan, maar nie R353 100 nie R353 100 te bowe gaan, maar nie R488 700 nie R488 700 te bowe gaan, maar nie R641 400 nie R641 400 te bowe gaan, maar nie R817 600 nie R817 600 te bowe gaan, maar nie R1 731 600 nie R1 731 600 te bowe gaan R40 680 plus 26 persent van bedrag waarmee belasbare inkomste R226 000 te bowe gaan R73 726 plus 31 persent van bedrag waarmee belasbare inkomste R353 100 te bowe gaan R115 762 plus 36 persent van bedrag waarmee belasbare inkomste R488 700 te bowe gaan R170 734 plus 39 persent van bedrag waarmee belasbare inkomste R641 400 te bowe gaan R239 452 plus 41 persent van bedrag waarmee belasbare inkomste R817 600 te bowe gaan R614 192 plus 45 persent van bedrag waarmee belasbare inkomste R1 731 600 te bowe gaan
2
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: The tax rate for the taxable income of a trust is 45 percent, starting for years of assessment on or after 1 March 2022, with listed exclusions.

2. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte van die belasbare inkomste van ’n trust (behalwe ’n spesiale trust of ’n openbare weldaadsorganisasie, ontspanningsklub of kleinsakebefondsingsentiteit bedoel in paragraaf 5 of 6) ten opsigte van enige jaar van aanslag wat begin op of ná 1 Maart 2022, is 45 persent. die belasbare
3
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: For tax years ending on or after 1 April 2022, the section sets a 28% rate on the taxable income of any company, subject to stated exceptions and other paragraphs.

3. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte openbare van weldaadsorganisasie, ontspanningsklub of kleinsakebefondsingsentiteit bedoel in paragraaf 5 of ’n kleinsakekorporasie bedoel in paragraaf 7) ten opsigte van enige jaar van aanslag wat op of ná 1 April 2022 eindig, behoudens die bepalings van paragrawe 4 en 15, is, soos volg: ’n maatskappy inkomste (behalwe van ’n (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 ná 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
14
No. 47825
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AI-assisted research summary: This provision sets tax rates for certain companies, including gold-mining companies and long-term insurance businesses.

14 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 14 (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
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AI-assisted research summary: This section sets company tax rates for years of assessment ending on or after 31 March 2023, with special rates for gold-mining income and certain long-term insurance business income.

4. 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 organization, recreational club or small business funding entity referred to in paragraph 6 or a small business corporation referred to in paragraph 8) in respect of any year of assessment ending on or after 31 March 2023 is, subject to the provisions of paragraph 15, as follows: (a) 27 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 = 33 − 165 x (c) 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 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 27 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 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 15 15 (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. die inkomste belasbare
4
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: Companies are taxed at 27% of taxable income for years ending on or after 31 March 2023, subject to listed exceptions and paragraph 15.

4. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte openbare- van weldaadsorganisasie, ontspanningsklub of kleinsakebefondsingsentiteit in paragraaf 6 bedoel of ’n kleinsakekorporasie in paragraaf 8 bedoel) ten opsigte van enige jaar van aanslag wat eindig op of ná 31 Maart 2023, behoudens die bepalings van paragraaf 15, is soos volg: ’n maatskappy (behalwe van ’n (b) (a) 27 persent van die belasbare inkomste van enige maatskappy (met uitsondering van belasbare inkomste in subparagrawe (b), (c) en (d) bedoel); 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 ná die verrekening van enige vasgestelde verlies ingevolge artikel 20(1) van daardie Wet, ’n persentasie vasgestel ooreenkomstig die formule: y = 33 − 165 x (c) 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 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 27 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 This gazette is also available free online at www.gpwonline.co.za
16
No. 47825
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AI-assisted research summary: This excerpt refers to tax rates for taxable income from long-term insurance business, including certain policyholder, risk, and corporate funds.

16 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 16 (d) 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, 27 per individual policyholder fund, 30 per cent; and cent.
5
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: The tax rate for the taxable income of certain approved organisations is 28 per cent.

5. 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 2022; 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 2022.
6
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: The tax rate for approved public benefit organisations, recreational clubs, and small business funding entities is 27%.

6. 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 27 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 31 March 2023; 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 2023.
7
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: This section sets the income tax rates for qualifying small business corporations for years of assessment ending on or after 1 April 2022.

7. 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 2022, subject to paragraph 10, is set out in the table below: Taxable income Rate of tax Not exceeding R91 250 0 per cent of taxable income Exceeding R91 250 but not exceeding R365 000 7 per cent of amount by which taxable income exceeds R91 250 Exceeding R365 000 but not exceeding R550 000 R19 163 plus 21 per cent of amount by which taxable income exceeds R365 000 Exceeding R550 000 R58 013 plus 28 per cent of amount by which taxable income exceeds R550 000
8
The rate of tax referred to in section 1(1) to be levied in respect of the taxable
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AI-assisted research summary: This section sets the tax rate table for qualifying small business corporations for years of assessment ending on or after 31 March 2023, subject to paragraph 10.

8. 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 31 March 2023, subject to paragraph 10, is set out in the table below: Taxable income Rate of tax Not exceeding R91 250 0 per cent of taxable income Exceeding R91 250 but not exceeding R365 000 7 per cent of amount by which taxable income exceeds R91 250 Exceeding R365 000 but not exceeding R550 000 R19 163 plus 21 per cent of amount by which taxable income exceeds R365 000 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 17 17 (d) 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, 27 individuele polishouerfonds, 30 persent; en persent.
5
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: Certain approved public welfare organisations, recreational clubs, and small business financing entities are taxed at 28 percent.

5. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte van die belasbare inkomste van enige openbare weldaadsorganisasie wat deur die Kommissaris goedgekeur is ingevolge artikel 30(3) van die Inkomstebelastingwet, 1962, of enige ontspanningsklub wat deur die Kommissaris goedgekeur is ingevolge artikel 30A(2) van daardie Wet of enige kleinsakebefondsingsentiteit wat deur die Kommissaris goedgekeur is ingevolge artikel 30C(1), 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 ná 1 April 2022 eindig; of in die geval van ’n organisasie of kleinsakebefondsingsentiteit wat ’n trust is, ten opsigte van ’n jaar van aanslag wat op of ná 1 Maart 2022 begin.
6
Die skaal van belasting in artikel 1(1) bedoel wat gehef staan te word op die
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AI-assisted research summary: Approved public benefit organisations, recreational clubs, and small business funding entities are taxed at 27% on their taxable income.

6. Die skaal van belasting in artikel 1(1) bedoel wat gehef staan te word op die belasbare inkomste van enige openbare weldaadsorganisasie wat deur die Kommissaris goedgekeur is ingevolge artikel 30(3) van die Inkomstebelastingwet, 1962, of enige ontspanningsklub wat deur die Kommissaris goedgekeur is ingevolge artikel 30A(2) van daardie Wet of enige kleinsakebefondsingsentiteit wat deur die Kommissaris goedgekeur is ingevolge artikel 30C(1) is 27 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 ná 31 Maart 2023 eindig; of in die geval van ’n organisasie of kleinsakebefondsingsentiteit wat ’n trust is, ten opsigte van ’n jaar van aanslag wat op of ná 1 Maart 2023 begin.
7
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan word ten opsigte van
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AI-assisted research summary: This section sets the corporate tax scale for companies that qualify as small business corporations for years ending on or after 1 April 2022, subject to paragraph 10.

7. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan 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 ná 1 April 2022 eindig, behoudens paragraaf 10, word in die tabel hieronder uiteengesit: Belasbare inkomste Skaal van belasting Nie R91 250 te bowe gaan nie 0 persent van belasbare inkomste R91 250 te bowe gaan, maar nie R365 000 nie 7 persent van bedrag waarmee belasbare inkomste R91 250 te bowe gaan R365 000 te bowe gaan, maar nie R550 000 nie R550 000 te bowe gaan R19 163 plus 21 persent van bedrag waarmee belasbare inkomste R365 000 te bowe gaan R58 013 plus 28 persent van bedrag waarmee belasbare inkomste R550 000 te bowe gaan
8
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte
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AI-assisted research summary: Sets the tax scale for small business corporations’ taxable income for years of assessment ending on or after 31 March 2023, subject to paragraph 10.

8. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word ten opsigte van die belasbare inkomste van enige maatskappy wat as ’n kleinsakekorporasie kwaliﬁseer soos in artikel 12E van die Inkomstebelastingwet, 1962, omskryf, ten opsigte van enige jaar van aanslag wat op of ná 31 Maart 2023 eindig, behoudens paragraaf 10, word in die tabel hieronder uiteengesit: Belasbare inkomste Skaal van belasting Nie R91 250 te bowe gaan nie 0 persent van belasbare inkomste R91 250 te bowe gaan, maar nie R365 000 nie 7 persent van bedrag waarmee belasbare inkomste R91 250 te bowe gaan R365 000 te bowe gaan, maar nie R550 000 nie R19 163 plus 21 persent van bedrag waarmee belasbare inkomste R365 000 te bowe gaan This gazette is also available free online at www.gpwonline.co.za
18
No. 47825
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AI-assisted research summary: Taxable income above R550 000 is taxed at R58 013 plus 27% of the amount over that threshold.

18 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 18 Taxable income Rate of tax Exceeding R550 000 R58 013 plus 27 per cent of amount by which taxable income exceeds R550 000
9
The rate of tax referred to in section 1(1) to be levied on taxable income attributable
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AI-assisted research summary: For a qualifying company in a special economic zone, the tax rate is 15 cents on each Rand of taxable income, for years of assessment ending on or after 1 April 2022, subject to paragraph 10.

9. 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 10, is 15 cents on each Rand of taxable income in respect of any year of assessment ending on or after 1 April 2022.
10
If a company is subject to both paragraphs 7 or 8 and 9 in respect of determining
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AI-assisted research summary: If a company falls under both paragraph 7 or 8 and paragraph 9, the tax payable is the lower of the two amounts.

10. If a company is subject to both paragraphs 7 or 8 and 9 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 7 or 8 and paragraph 9 in respect of that amount of taxable income.
11
The rate of tax referred to in section 1(2) to be levied in respect of the taxable
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AI-assisted research summary: This provision sets the tax rates for registered micro businesses and for certain retirement fund lump sum withdrawal benefits.

11. 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 2022 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 12. (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 2022, 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 This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 19 19 Belasbare inkomste Skaal van belasting R550 000 te bowe gaan R58 013 plus 27 persent van bedrag waarmee belasbare inkomste R550 000 te bowe gaan
9
Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te word op die
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AI-assisted research summary: The tax rate for the described taxable income is 15 cents per rand, subject to paragraph 10.

9. Die skaal van belasting bedoel in artikel 1(1) wat gehef staan te 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, behoudens paragraaf 10, is 15 sent op elke rand van belasbare inkomste ten opsigte van enige jaar van aanslag wat op of ná 1 April 2022 eindig.
10
Indien ’n maatskappy onderworpe is aan beide paragrawe 7 of 8 en 9 ten opsigte
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AI-assisted research summary: If a company is subject to both paragraph 7 or 8 and paragraph 9 for setting the tax rate on taxable income, the tax payable is the lower of the two calculated taxes.

10. Indien ’n maatskappy onderworpe is aan beide paragrawe 7 of 8 en 9 ten opsigte van die bepaling van die belastingkoers wat gehef moet word op ’n bedrag van belasbare inkomste, is die belasting betaalbaar ten opsigte van daardie bedrag van belasbare inkomste die minste van die belasting bepaal kragtens paragraaf 7 of 8 en paragraaf 9 ten opsigte van daardie bedrag van belasbare inkomste.
11
Die skaal van belasting bedoel in artikel 1(2) wat gehef staan te word ten opsigte
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AI-assisted research summary: This section sets tax scales for registered microbusiness turnover and for certain retirement-fund lump sum withdrawal benefits.

11. Die skaal van belasting bedoel in artikel 1(2) wat gehef staan te 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, ten opsigte van enige jaar van aanslag wat op of ná 1 Maart 2022 begin, word hieronder uiteengesit: Belasbare omset Skaal 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 R750 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 inkomste R750 000 te bowe gaan 12. (a) (i) Indien ’n uittreefonds enkelbedragonttrekkingsvoordeel toeval aan ’n persoon in enige jaar van aanslag wat op of ná 1 Maart 2022 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 ná 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 ná 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 ná 1 Maart 2011 en voor die enkel- bedragonttrekkingsvoordeel beoog in subitem (aa), in die tabel hieronder uiteengesit: toevalling van die uittreefonds 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 This gazette is also available free online at www.gpwonline.co.za
20
No. 47825
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AI-assisted research summary: This section sets tax rates for certain lump sum retirement and severance benefits, with different brackets based on taxable income.

20 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 20 (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 2022, 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 2022 , 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); This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 21 21 (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 ná 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 ná 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 ná 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 ná 1 Maart 2022 begin, word die skaal van belasting bedoel in artikel 1(1) wat gehef staan te 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 ná 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 ná 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 ná 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 ná 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 ná 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 ná 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 ná 1 Maart 2022 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 ná 1 Maart 2011 en voor die toevalling van die skeidingsvoordeel beoog in subitem (aa); This gazette is also available free online at www.gpwonline.co.za
22
No. 47825
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AI-assisted research summary: Sets tax rates for taxable income from lump sum benefits, with different bands and a reduction rule for certain related benefits.

22 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 22 (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 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).
13
The rates of tax set out in paragraphs 1 to 10 and 12 are the rates required to be
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AI-assisted research summary: The tax rates listed in paragraphs 1 to 10 and 12 must be fixed by Parliament under section 5(2) of the Income Tax Act, 1962.

13. The rates of tax set out in paragraphs 1 to 10 and 12 are the rates required to be ﬁxed by Parliament in accordance with the provisions of section 5(2) of the Income Tax Act, 1962.
14
The rate of tax set out in paragraph 11 is the rate required to be ﬁxed by Parliament
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AI-assisted research summary: The tax rate in paragraph 11 is the rate Parliament must fix under section 48B(1) of the Income Tax Act, 1962.

14. The rate of tax set out in paragraph 11 is the rate required to be ﬁxed by Parliament in accordance with the provisions of section 48B(1) of the Income Tax Act, 1962.
15
For the purposes of this Schedule, income derived from mining for gold includes
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AI-assisted research summary: For this Schedule, income from gold mining also includes certain related mineral income and other income directly resulting from gold mining.

15. 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 Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 23 23 (cc) uittreefonds enkelbedragonttrekkingsvoordele ontvang deur of toegeval aan daardie persoon op of ná 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 ná 1 Oktober 2007 en voor die toevalling van die skeidingsvoordeel beoog in subitem (aa), in die tabel hieronder uiteengesit: Belasbare inkomste uit skeidingsvoordele 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 ná 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 ná 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 ná 1 Oktober 2007 en voor die toevalling van die skeidingsvoordeel beoog in item (i)(aa).
13
Die skale van belasting uiteengesit in paragrawe 1 tot 10 en 12 is die skale wat
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AI-assisted research summary: Parliament must determine the tax scales listed in paragraphs 1 to 10 and 12, in line with section 5(2) of the Income Tax Act, 1962.

13. Die skale van belasting uiteengesit in paragrawe 1 tot 10 en 12 is die skale wat ooreenkomstig die bepalings van artikel 5(2) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word.
14
Die skaal van belasting in paragraaf 11 uiteengesit, is die skaal wat ingevolge die
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AI-assisted research summary: Parliament must set the tax scale referred to in paragraph 11 under section 48B(1) of the Income Tax Act, 1962.

14. Die skaal van belasting in paragraaf 11 uiteengesit, is die skaal wat ingevolge die bepalings van artikel 48B(1) van die Inkomstebelastingwet, 1962, deur die Parlement vasgestel moet word.
15
Vir die doeleindes van hierdie Aanhangsel sluit inkomste verkry uit die myn van
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AI-assisted research summary: For this Appendix, income from gold mining includes certain income from related minerals and other income directly arising from gold mining.

15. 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. This gazette is also available free online at www.gpwonline.co.za
24
No. 47825
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AI-assisted research summary: This section updates excise duty rates for listed food, beer, and wine tariff items.

24 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 24 Schedule II Part I (Section 5) AMENDMENT OF PART 2A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Tariff Item Tariff Subheading Article Description 2022/2023 Rate of Excise Duty 104.00 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO 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 22.03 Beer made from malt: 104.10.10 2203.00.05 Traditional African beer as deﬁned in Additional Note 1 to Chapter 22 7,82c/li 104.10.20 2203.00.90 Other R121.41/li aa 104.15 22.04 104.15.01 104.15 104.15 2204.10 2204.21 Wine of fresh grapes, including fortiﬁed wines; grape must (excluding that of heading 20.09): Sparkling wine R16.52/li In containers holding 2 li or less: 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. R4.96/li 104.15.04 2204.21.42 Other 104.15 2204.21.5 Fortiﬁed wine: R245.15/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. R8.36/li 104.15.06 2204.21.52 Other R245.15/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. R4.96/li 104.15.15 2204.22.42 Other 104.15 2204.22.5 Fortiﬁed wine: R245.15/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. R8.36/li 104.15.19 2204.22.52 Other 104.15 104.15 2204.29 Other: 2204.29.4 Unfortiﬁed wine: R245.15/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. R4.96/li 104.15.23 2204.29.42 Other 104.15 2204.29.5 Fortiﬁed wine: R245.15/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. R8.36/li 104.15.27 2204.29.52 Other R245.15/li aa This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 25 25 Bylae II Deel I (Artikel 5) WYSIGING VAN DEEL 2A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Tarieﬁtem Tariefsubpos Artikelbeskrywing 2022/2023 Skaal van aksyns-reg 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 Afrikaan bierpoeier, 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 22 104.10.20 2203.00.90 Ander 7,82c/li R121.41/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: 104.15.03 2204.21.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 16.5 persent volgens vol. R16.52/li R4.96/li 104.15.04 2204.21.42 Ander R245.15/li aa 104.15 2204.21.5 Gefortiﬁseerde wyn: 104.15.05 2204.21.51 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R8.36/li 104.15.06 2204.21.52 Ander R245.15/li aa 104.15 104.15 2204.22 In houers wat minstens 2 li, maar hoogstens 10 li bevat: 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. R4.96/li 104.15.15 2204.22.42 Ander R245.15/li aa 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. R8.36/li 104.15.19 2204.22.52 Ander R245.15/li aa 104.15 104.15 2204.29 Ander: 2204.29.4 Ongefortiﬁseerde wyn: 104.15.21 2204.29.41 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 16.5 persent volgens vol. R4.96/li 104.15.23 2204.29.42 Ander R245.15/li aa 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. R8.36/li 104.15.27 2204.29.52 Ander R245.15/li aa This gazette is also available free online at www.gpwonline.co.za

Part

Part I

26
No. 47825
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AI-assisted research summary: This provision lists 2022/2023 excise duty rates for specific alcoholic beverages.

26 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 26 Tariff Item Tariff Subheading Article Description 2022/2023 Rate of Excise Duty 104.16 22.05 Vermouth and other wine of fresh grapes ﬂavoured with plants or aromatic substances: 104.16 2205.10 In containers holding 2 li or less: 104.16.01 2205.10.10 Sparkling 104.16 2205.10.2 Unfortiﬁed: R16.52/li 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. R4.96/li 104.16.04 2205.10.22 Other 104.16 2205.10.3 Fortiﬁed: R245.15/li aa 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. R8.36/li 104.16.06 2205.10.32 Other 104.16 104.16 2205.90 Other: 2205.90.2 Unfortiﬁed: R245.15/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. R4.96/li 104.16.10 2205.90.22 Other 104.16 2205.90.3 Fortiﬁed: R245.15/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. R8.36/li 104.16.12 2205.90.32 Other R245.15/li aa 104.17 22.06 104.17.03 2206.00.05 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: 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 R16.52/li 104.17.05 2206.00.15 Traditional African beer as deﬁned in Additional Note 1 to Chapter 22 7,82c/li 104.17.07 2206.00.17 104.17.09 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 Other fermented beverages, unfortiﬁed, with an alcoholic strength of less than 2.5 per cent by volume 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. R121.41/li aa R121.41/li aa R121.41/li aa R121.41/li aa R121.41/li aa R98.06/li aa R98.06/li aa This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 27 Tarieﬁtem Tariefsubpos Artikelbeskrywing 27 2022/2023 Skaal van aksyns-reg 104.16 22.05 Vermoet en ander wyn van vars druiwe met plante of aromatiese stowwe gegeur: 104.16 2205.10 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 104.16 2205.10.3 Gefortiﬁseerd: R16.52/li R4.96/li R245.15/li aa 104.16.05 2205.10.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R8.36/li 104.16.06 2205.10.32 Ander 104.16 104.16 2205.90 Ander: 2205.90.2 Ongefortiﬁseerd: R245.15/li aa 104.16.09 2205.90.21 Met ’n alkoholsterkte van minstens 4.5 persent volgens volume maar hoogstens 15 persent volgens vol. R4.96/li 104.16.10 2205.90.22 Ander 104.16 2205.90.3 Gefortiﬁseerd: R245.15/li aa 104.16.11 2205.90.31 Met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 22 persent volgens vol. R8.36/li 104.16.12 2205.90.32 Ander R245.15/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 meedranke; mengsels van vonkel gegiste dranke verkry van die fermentasie van vrugte of heuning; mengsels van vonkel gegiste vrugte- of meedranke en nie-alkoholiese dranke R16.52/li 104.17.05 2206.00.15 Tradisionele Afrikaanbier soos omskryf in Addisionele Opmerking 1 by Hoofstuk 22 104.17.07 2206.00.17 104.17.09 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 Ander gegiste dranke, ongefortiﬁseerd, met ’n alkoholsterkte van minder as 2.5 persent volgens volume Ander gegiste dranke van nie-gemoute graankorrels, ongefortiﬁseerd, met ’n alkoholsterkte volgens volume van minstens 2.5 persent volgens volume maar hoogstens 9 persent volgens vol. Ander mengsels van gegiste dranke van nie-gemoute graankorrels en nie-alkoholiese dranke, ongefortiﬁseerd, met ’n alkoholsterkte volgens volume van minstens 2.5 persent volgens volume maar hoogstens 9 persent volgens vol. 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. Ander gegiste appel- of peerdranke gefortiﬁseerd, met ’n alkoholsterkte van minstens 15 persent volgens volume, maar hoogstens 23 persent volgens vol. 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. 7,82c/li R121.41/li aa R121.41/li aa R121.41/li aa R121.41/li aa R121.41/li aa R98.06/li aa R98.06/li aa This gazette is also available free online at www.gpwonline.co.za
28
No. 47825
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AI-assisted research summary: This section sets excise duty rates for listed alcoholic beverages and spirits.

28 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 Tariff Item Tariff Subheading 104.17.22 2206.00.85 104.17.25 2206.00.87 28 Article Description 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. 2022/2023 Rate of Excise Duty R121.41/li aa R98.06/li aa 104.17.90 2206.00.90 Other R245.15/li aa 104.21 22.07 104.21.01 2207.10 104.21.03 2207.20 104.23 22.08 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 R245.15/li aa Ethyl alcohol and other spirits, denatured, of any strength R245.15/li aa Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages: 104.23 104.23 2208.20 Spirits obtained by distilling grape wine or grape marc: 2208.20.1 In containers holding 2 li or less: 104.23.01 2208.20.11 Brandy as deﬁned in Additional Note 7 to Chapter 22 R220.63/li aa 104.23.02 2208.20.19 Other 104.23 2208.20.9 Other: R245.15/li aa 104.23.03 2208.20.91 Brandy as deﬁned in Additional Note 7 to Chapter 22 R220.63/li aa 104.23.04 2208.20.99 Other 2208.30 Whiskies: 2208.30.10 In containers holding 2 li or less 2208.30.90 Other R245.15/li aa R245.15/li aa R245.15/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: R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa 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 2208.70.21 With an alcoholic strength by volume exceeding 15 per cent by vol. but not exceeding 23 per cent by vol. R98.06/li aa 104.23.22 2208.70.22 Other 104.23 2208.70.9 Other: 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. 104.23.24 2208.70.92 Other 104.23 104.23 2208.90 Other: 2208.90.2 In containers holding 2 li or less: R245.15/li aa R98.06/li aa R245.15/li aa 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. R98.06/li aa This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 29 Tarieﬁtem Tariefsubpos Artikelbeskrywing 29 104.17.22 2206.00.85 104.17.25 2206.00.87 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. 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. 2022/2023 Skaal van aksyns-reg R121.41/li aa R98.06/li aa 104.17.90 2206.00.90 Ander R245.15/li aa 104.21 22.07 104.21.01 2207.10 Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minstens 80 persent volgens vol.; etielalkohol en ander spiritus, gedenatureer, van enige sterkte: Ongedenatureerde etielalkohol met ’n alkoholsterkte volgens volume van minstens 80 persent volgens vol. R245.15/li aa 104.21.03 2207.20 Etielalkohol en ander spiritus, gedenatureer, van enige sterkte R245.15/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 2208.20 Spiritus verkry deur die distillering van druiwewyn of druiwemoer: 2208.20.1 In houers wat hoogstens 2 li bevat: 104.23.01 2208.20.11 Brandewyn soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 R220.63/li aa 104.23.02 2208.20.19 Ander 104.23 2208.20.9 Ander: R245.15/li aa 104.23.03 2208.20.91 Brandewyn soos omskryf in Addisionele Opmerking 7 in Hoofstuk 22 R220.63/li aa 104.23.04 2208.20.99 Ander 2208.30 Whisky: 2208.30.10 In houers wat hoogstens 2 li bevat 2208.30.90 Ander R245.15/li aa R245.15/li aa R245.15/li aa 2208.40 Rum en ander spiritus deur die distillering van gegiste suikerrietprodukte verkry: 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: R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa R245.15/li aa 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 2208.70.21 Met ’n alkoholsterkte volgens volume van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R98.06/li aa 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 volume, maar hoogstens 23 persent volgens vol. 104.23.24 2208.70.92 Ander 104.23 104.23 2208.90 Ander: 2208.90.2 In houers wat hoogstens 2 li bevat: R245.15/li aa R98.06/li aa R245.15/li aa 104.23.25 2208.90.21 Met ’n alkoholsterkte volgens volume van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R98.06/li aa This gazette is also available free online at www.gpwonline.co.za
30
No. 47825
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AI-assisted research summary: This section sets excise duty rates for listed alcohol, tobacco, and nicotine-related tariff items.

30 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 30 Tariff Item Tariff Subheading Article Description 104.23.26 2208.90.22 Other 104.23 2208.90.9 Other: 2022/2023 Rate of Excise Duty R245.15/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. R98.06/li aa 104.23.28 2208.90.92 Other R245.15/li aa 104.30 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 104.30 104.30.01 104.30.03 104.30 2402.10 Cigars, cheroots and cigarillos containing tobacco: 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 R4 823.22/kg net R4 823.22/kg net R9.91/10 cigarettes R9.91/10 cigarettes 2402.90.1 Cigars, cheroots and cigarillos of tobacco substitutes: 104.30 104.30.09 104.30.11 104.30 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 823.22/kg net R4 823.22/kg net R9.91/10 cigarettes R9.91/10 cigarettes 104.35 24.03 104.35 2403.1 104.35.01 2403.11 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 R265.24/kg net 104.35 2403.19 Other: 104.35.02 2403.19.10 Pipe tobacco in immediate packings of a content of less than 5 kg R265.24/kg net 104.35.03 104.35.05 104.35 104.35.07 104.35.09 104.35 104.35.15 104.35.17 104.35.19 104.37 104.37 104.37 104.37 2403.19.20 Other pipe tobacco 2403.19.30 Cigarette tobacco 2403.91 ‘‘Homogenised or ‘‘reconstituted’’ tobacco: 2403.91.20 Imported from Switzerland 2403.91.80 Other 2403.99 Other: 2403.99.30 Other cigarette tobacco substitutes 2403.99.40 Other pipe tobacco substitutes 2403.99.90 Other R265.24/kg net R445.57/kg R929.33/kg R929.33/kg R445.57/kg R265.24/kg net R929.33/kg 24.04 2404.1 2404.11 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco: 2404.11.1 Containing reconstituted tobacco: 104.37.01 2404.11.11 Imported from Switzerland, put up for retail sale in the form of sticks R7.43/10 sticks 104.37.03 104.37.05 104.37.07 2404.11.13 Imported from Switzerland, other R929.33/kg 2404.11.15 Other, put up for retail sale in the form of sticks R7.43/10 sticks 2404.11.19 Other R929.33/kg This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 31 Tarieﬁtem Tariefsubpos Artikelbeskrywing 31 104.23.26 2208.90.22 Ander 104.23 2208.90.9 Ander: 2022/2023 Skaal van aksyns-reg R245.15/li aa 104.23.27 2208.90.91 Met ’n alkoholsterkte volgens volume van meer as 15 persent volgens volume, maar hoogstens 23 persent volgens vol. R98.06/li aa 104.23.28 2208.90.92 Ander R245.15/li aa 104.30 24.02 Sigare, seroete, sigaartjies en sigarette, van tabak of van tabaksurrogate: 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 2402.10 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 823.22/kg net R4 823.22/kg net R9.91/10 sigarette R9.91/10 sigarette R4 823.22/kg net R4 823.22/kg net R9.91/10 sigarette R9.91/10 sigarette 24.03 Ander bewerkte tabak en bewerkte tabaksurrogate; ‘‘gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak; tabakekstrakte en essense: 104.35 2403.1 104.35.01 2403.11 Rooktabak, hetsy dit tabaksurrogate in enige verhouding bevat al dan nie: Waterpyptabak, soos omskryf in Subpos Opmerking 1 by Hoofstuk 24 265.24/kg net 104.35 2403.19 Ander: 104.35.02 2403.19.10 Pyptabak in onmiddellike verpakkings met ’n inhoud van minder as 5 kg 2403.19.20 Ander pyptabak 2403.19.30 Sigarettabak 2403.91 ‘‘Gehomogeniseerde’’ of ‘‘hersaamgestelde’’ tabak: 2403.91.20 Vanaf Switserland ingevoer 2403.91.80 Ander 2403.99 Ander: 2403.99.30 Ander sigarettabaksurrogate 2403.99.40 Ander pyptabaksurrogate 2403.99.90 Ander R265.24/kg net R265.24/kg net R445.57/kg R929.33/kg R929.33/kg R445.57/kg R265.24/kg net R929.33/kg 24.04 2404.1 2404.11 Produkte wat takbak, hersaamgestelde tabak, nikotien of tabak- of nikotien plaasvervangers bevat, bedoel vir inaseming sonder ontbranding, ander produkte wat nikotien bevat bedoel vir die opname van nikotien in die menslike liggaam: Produkte bedoel vir inaseming sonder ontbranding: Wat tabak of hersaamgestelde tabak bevat: 2404.11.1 Wat hersaamgestelde tabak bevat: 104.35.03 104.35.05 104.35 104.35.07 104.35.09 104.35 104.35.15 104.35.17 104.35.19 104.37 104.37 104.37 104.37 104.37.01 2404.11.11 Vanaf Switserland ingevoer, vir kleinhandel verkoop bemark in die vorm van stokkies R7.43/10 stokkies 104.37.03 104.37.05 2404.11.13 Vanaf Switserland ingevoer, ander 2404.11.15 Ander, vir kleinhandel verkoop bemark in die vorm van stokkies 104.37.07 2404.11.19 Ander R929.33/kg R7.43/10 stokkies R929.33/kg This gazette is also available free online at www.gpwonline.co.za
32
No. 47825
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AI-assisted research summary: This section lists excise duty rates for certain tobacco tariff items.

32 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 32 Tariff Item Tariff Subheading Article Description 2022/2023 Rate of Excise Duty 104.37 104.37.11 104.37.13 104.37 104.37.15 104.37.17 2404.11.9 Other: 2404.11.91 Put up for retail sale in the form of sticks R7.43/10 sticks 2404.19.99 Other 2404.19 Other: R929.33/kg 2404.19.20 Other, put up for retail sale in the form of sticks R7.43/10 sticks 2404.19.90 Other R929.33/kg This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 33 Tarieﬁtem Tariefsubpos Artikelbeskrywing 33 2022/2023 Skaal van aksyns-reg 104.37 2404.11.9 Ander: 104.37.11 2404.11.91 Vir kleinhandel verkoop bemark in die vorm van stokkies R7.43/10 stokkies 104.37.13 2404.19.99 Ander 104.37 2404.19 Ander: R929.33/kg 104.37.15 2404.19.20 Ander, vir kleinhandel verkoop bemark in die vorm van stokkies R7.43/10 stokkies 104.37.17 2404.19.90 Ander R929.33/kg This gazette is also available free online at www.gpwonline.co.za
34
No. 47825
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AI-assisted research summary: This section replaces tariff tables to set environmental levy rates for certain plastic bags, lamps, and specified motor vehicles.

34 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 34 Schedule II Part II AMENDMENT OF PART 3A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Environmental Levy Item Tariff Heading Article Description 147.01.01 3923.21.07 Carrier bags, with a thickness of 24 microns or more 147.01.03 3923.21.17 147.01.05 3923.29.40 147.01.07 3923.29.50 Flat bags, with a thickness of 24 microns or more (excluding immediate packings, zip-lock bags and household bags including refuse bags and refuse bin liners) Carrier bags, of other thermoplastic materials, with a thickness of 24 microns or more Flat bags, of other thermoplastic materials, with a thickness of 24 microns or more (excluding immediate packings, zip-lock bags and household bags including refuse bags and refuse bin liners) Rate of Environmental Levy 28c/bag 28c/bag 28c/bag 28c/bag AMENDMENT OF PART 3C OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Environmental Levy Item Tariff Heading 149.01.05 8539.21.45 Article Description Other, of a power of 15 W or more but not exceeding 1 000 W and for a voltage exceeding 100 V but not exceeding 260 V Rate of Environmental Levy R15.00/lamp 149.01.10 149.02.05 149.02.10 149.03.05 149.03.10 8539.21.90 Other 8539.22.45 Other, of a power of 15 W or more and for a voltage not exceeding 260 V 8539.22.90 Other 8539.29.50 Other, vacuum type, of less than 15 W 8539.29.57 Other, of a power exceeding 200 W but not exceeding 1 000 W and for a voltage exceeding 100 V but not exceeding 260 V 149.03.15 8539.29.90 Other R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp AMENDMENT OF PART 3D OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Environmental Levy Item Tariff Subheading Article Description 151.01.09 8703.21.90 Other 151.01.11 8703.22.90 Other 151.01.13 8703.23.90 Other 151.01.15 8703.24.90 Other Rate of Environmental Levy R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 35 35 Bylae II Deel II WYSIGING VAN DEEL 3A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Omgewings- heffingitem Tariefpos Artikelbeskrywing 147.01.01 147.01.03 3923.21.17 3923.21.07 Drasakke, met ’n dikte van 24 mikrons of meer 147.01.05 3923.29.40 147.01.07 3923.29.50 Platsakke, met ’n dikte van 24 mikrons of meer (uitgesonderd onmiddellike verpakkings, vasritssakke en huishoudelike sakke insluitend vullissakke en vullishouervoerings) Drasakke, van ander termoplastiese materiale, met ’n dikte van 24 mikrons of meer Platsakke, van ander termoplastiese materiale, met ’n dikte van 24 mikrons of meer (uitgesonderd onmiddellike verpakkings, vasritssakke en huishoudelike sakke insluitend vullissakke en vullishouervoerings) Skaal van omgewings- heffing 28c/sak 28c/sak 28c/sak 28c/sak WYSIGING VAN DEEL 3C VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Omgewings- heffingitem Tariefpos 149.01.05 8539.21.45 Artikelbeskrywing Ander, met ’n krag van minstens 15 W maar hoogstens 1 000 W en vir ’n spanning van meer as 100 V maar hoogstens 260 V 149.01.10 149.02.05 149.02.10 149.03.05 149.03.10 8539.21.90 Ander 8539.22.45 Ander, met ’n krag van minstens 15 W en vir ’n spanning van hoogstens 260 V 8539.22.90 Ander 8539.29.50 Ander, vakuumtipe, van minder as 15 W 8539.29.57 Ander, met ’n krag van meer as 200 W maar hoogstens 1 000 W en vir ’n spanning van meer as 100 V maar hoogstens 260 V 149.03.15 8539.29.90 Ander Skaal van omgewings- heffing R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp R15.00/lamp WYSIGING VAN DEEL 3D VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Omgewings- heffing Tariefsubpos Artikelbeskrywing 151.01.09 8703.21.90 Ander 151.01.11 8703.22.90 Ander 151.01.13 8703.23.90 Ander 151.01.15 8703.24.90 Ander Skaal van omgewings- heffing R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km This gazette is also available free online at www.gpwonline.co.za

Part

Part II

36
No. 47825
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AI-assisted research summary: This provision sets environmental levy rates for specified vehicle categories based on CO2 emissions and, for some double-cab vehicles, vehicle mass and G.V.M. limits.

36 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 36 Article Description Environmental Levy Item Tariff Subheading 151.01.21 8703.31.90 Other 151.01.23 8703.32.90 Other 151.01.25 8703.33.90 Other 151.01.29 8703.40.90 Other 151.01.31 8703.50.90 Other 151.01.33 8703.60.90 Other 151.01.35 8703.70.90 Other 151.01.39 8703.90.90 Other Rate of Environmental Levy R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km R132.00 per g/km CO2 emissions exceeding 95g/km 151.02.01 8704.21.81 151.02.03 8704.31.81 151.02.07 8704.41.81 151.02.09 8704.51.81 151.02.11 8704.90.81 Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis ﬁtted with a cab R176.00 per g/km CO2 emissions exceeding 175g/km Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis ﬁtted with a cab R176.00 per g/km CO2 emissions exceeding 175g/km Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis ﬁtted with a cab R176.00 per g/km CO2 emissions exceeding 175g/km Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis ﬁtted with a cab R176.00 per g/km CO2 emissions exceeding 175g/km Other, double-cab, of a vehicle mass not exceeding 2 000 kg or a G.V.M. not exceeding 3 500 kg, or of a mass not exceeding 1 600 kg or a G.V.M. not exceeding 3 500 kg per chassis ﬁtted with a cab R176.00 per g/km CO2 emissions exceeding 175g/km This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 37 Omgewings- heffing Tariefsubpos Artikelbeskrywing 37 151.01.21 8703.31.90 Ander 151.01.23 8703.32.90 Ander 151.01.25 8703.33.90 Ander 151.01.29 8703.40.90 Ander 151.01.31 8703.50.90 Ander 151.01.33 8703.60.90 Ander 151.01.35 8703.70.90 Ander 151.01.39 8703.90.90 Ander 151.02.01 8704.21.81 151.02.03 8704.31.81 151.02.07 8704.41.81 151.02.09 8704.51.81 151.02.11 8704.90.81 Ander, dubbelkajuit, met ’n voertuigmassa van hoogstens 2 000 kg of ’n B.V.M. van hoogstens 3 500 kg, of met ’n massa van hoogstens 1 600 kg of ’n B.V.M. van hoogstens 3 500 kg per onderstel toegerus met ’n kajuit Ander, dubbelkajuit, met ’n voertuigmassa van hoogstens 2 000 kg of ’n B.V.M. van hoogstens 3 500 kg, of met ’n massa van hoogstens 1 600 kg of ’n B.V.M. van hoogstens 3 500 kg per onderstel toegerus met ’n kajuit Ander, dubbelkajuit, met ’n voertuigmassa van hoogstens 2 000 kg of ’n B.V.M. van hoogstens 3 500 kg, of met ’n massa van hoogstens 1 600 kg of ’n B.V.M. van hoogstens 3 500 kg per onderstel toegerus met ’n kajuit Ander, dubbelkajuit, met ’n voertuigmassa van hoogstens 2 000 kg of ’n B.V.M. van hoogstens 3 500 kg, of met ’n massa van hoogstens 1 600 kg of ’n B.V.M. van hoogstens 3 500 kg per onderstel toegerus met ’n kajuit Ander, dubbelkajuit, met ’n voertuigmassa van hoogstens 2 000 kg of ’n B.V.M. van hoogstens 3 500 kg, of met ’n massa van hoogstens 1 600 kg of ’n B.V.M. van hoogstens 3 500 kg per onderstel toegerus met ’n kajuit Skaal van omgewings- heffing R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R132.00 per g/km CO2 uitlatings meer as 95g/km R176.00 per g/km CO2 uitlatings meer as 175g/km R176.00 per g/km CO2 uitlatings meer as 175g/km R176.00 per g/km CO2 uitlatings meer as 175g/km R176.00 per g/km CO2 uitlatings meer as 175g/km R176.00 per g/km CO2 uitlatings meer as 175g/km This gazette is also available free online at www.gpwonline.co.za
38
No. 47825
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AI-assisted research summary: This section replaces the environmental levy table and sets the rate at R144.00 per tonne of CO2e emissions for fuel combustion, fugitive emissions, and industrial processes.

38 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 38 Schedule II Part III AMENDMENT OF PART 3F OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Environmental Levy Item Tariff Subheading Article Description 157.01 9903.00.10 Fuel combustion 157.03 9903.00.30 Fugitive 157.05 9903.00.50 Industrial processes Rate of Environmental Levy R144.00 /t CO2e emissions R144.00 /t CO2e emissions R144.00 /t CO2e emissions This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 39 39 Bylae II Deel III WYSIGING VAN DEEL 3F VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Omgewings- heffingitem Tariefsubpos Artikelbeskrywing 157.01 9903.00.10 Brandstofverbranding 157.03 9903.00.30 Vlugtige 157.05 9903.00.50 Nywerheidsprosesse Skaal van Omgewings- heffing R144.00 /t CO2e uitlatings R144.00 /t CO2e uitlatings R144.00 /t CO2e uitlatings This gazette is also available free online at www.gpwonline.co.za

Part

Part III

40
No. 47825
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AI-assisted research summary: This section changes fuel levy rates for specified customs tariff items and petroleum-related products.

40 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 40 Schedule II Part IV(a) AMENDMENT OF PART 5A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 8 of the following: 8. (a) For the purposes of item 195.10.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 235 cents per litre; and (ii) carbon fuel levy at a rate of 9 cents per litre. (b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 220 cents per litre; and carbon fuel levy at a rate of 10 cents per litre. (ii) (c) For the purposes of item 195.20.01 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 110 cents per litre; and carbon fuel levy at a rate of nil cents per litre. (ii) By the substitution for the table of the following: Fuel Levy Item Tariff Heading 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 195.20.01 3826.00.10 Article Description Rate of Fuel Levy Petrol, as deﬁned in Additional Note 1(b) to Chapter 27 Illuminating kerosene, as deﬁned in Additional Note 1(f) to Chapter 27, unmarked Distillate fuel, as deﬁned in Additional Note 1(g) to Chapter 27 Speciﬁed aliphatic hydrocarbons solvents, as deﬁned in Additional Note 1(ij) to Chapter 27, unmarked Biodiesel as speciﬁed in Additional Note 1(a) to Chapter 38 244c/li 230c/li 230c/li 230c/li 110c/li 230c/li 195.20.03 3826.00.90 Other biodiesel This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 41 41 Bylae II Deel IV(a) WYSIGING VAN DEEL 5A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur Nota 8 deur die volgende te vervang: 8. (a) Vir die doeleindes van item 195.10.03 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van 9 sent per liter. algemene brandstofheffing teen ’n skaal van 235 sent per liter; en (b) Vir die doeleindes van items 195.10.15; 195.10.17; 195.10.21 en 195.20.03 sal die skaal van brandstofheffing die som wees van die— algemene brandstofheffing teen ’n skaal van 220 sent per liter; en (i) (ii) koolstofbrandstofheffing teen ’n skaal van 10 sent per liter. (c) Vir die doeleindes van item 195.20.01 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van nul sent per liter. algemene brandstofheffing teen ’n skaal van 110 sent per liter; en Deur die tabel deur die volgende te vervang: Brandstof- heffingitem Tariefpos Artikelbeskrywing Skaal van brandstofheffing 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 Petrol, soos omskryf in Addisionele Opmerking 1(b) by Hoofstuk 27 Verhittingskeroseen, soos omskryf in Addisionele Opmerking 1(f) by Hoofstuk 27, ongemerk Distillaatbrandstof, soos omskryf in Addisionele Opmerking 1(g) by Hoofstuk 27 Gespesiﬁseerde alifatiese koolwaterstofoplosmiddels, soos omskryf in Addisionele Opmerking 1(ij) by Hoofstuk 27, ongemerk 195.20.01 3826.00.10 Biodiesel soos omskryf in Addisionele Opmerking 1(a) by Hoofstuk 38 195.20.03 3826.00.90 Ander biodiesel 244c/li 230c/li 230c/li 230c/li 110c/li 230c/li This gazette is also available free online at www.gpwonline.co.za

Part

Chapter 38

42
No. 47825
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AI-assisted research summary: This section sets fuel levy rates for several customs items and lists the general fuel levy and carbon fuel levy amounts per litre.

42 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 42 Schedule II Part IV(b) AMENDMENT OF PART 5A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 8 of the following: 8. (a) For the purposes of item 195.10.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 385 cents per litre; and (ii) carbon fuel levy at a rate of 9 cents per litre. (b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 370 cents per litre; and carbon fuel levy at a rate of 10 cents per litre. (ii) (c) For the purposes of item 195.20.01 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 185 cents per litre; and carbon fuel levy at a rate of nil cents per litre. (ii) By the substitution for the table of the following: Fuel Levy Item Tariff Heading 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 195.20.01 3826.00.10 Article Description Rate of Fuel Levy Petrol, as deﬁned in Additional Note 1(b) to Chapter 27 Illuminating kerosene, as deﬁned in Additional Note 1(f) to Chapter 27, unmarked Distillate fuel, as deﬁned in Additional Note 1(g) to Chapter 27 Speciﬁed aliphatic hydrocarbons solvents, as deﬁned in Additional Note 1(ij) to Chapter 27, unmarked Biodiesel as speciﬁed in Additional Note 1(a) to Chapter 38 394c/li 380c/li 380c/li 380c/li 185c/li 380c/li 195.20.03 3826.00.90 Other biodiesel This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 43 43 Bylae II Deel IV(b) WYSIGING VAN DEEL 5A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 8 deur die volgende te vervang: 8. (a) Vir die doeleindes van item 195.10.03 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van 9 sent per liter. algemene brandstofheffing teen ’n skaal van 385 sent per liter; en (b) Vir die doeleindes van items 195.10.15; 195.10.17; 195.10.21 en 195.20.03 sal die skaal van brandstofheffing die som wees van die— algemene brandstofheffing teen ’n skaal van 370 sent per liter; en (i) (ii) koolstofbrandstofheffing teen ’n skaal van 10 sent per liter. (c) Vir die doeleindes van item 195.20.01 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van nul sent per liter. algemene brandstofheffing teen ’n skaal van 185 sent per liter; en Deur die tabel deur die volgende te vervang: Brandstof- heffingitem Tariefpos Artikelbeskrywing Skaal van brandstofheffing 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 Petrol, soos omskryf in Addisionele Opmerking 1(b) by Hoofstuk 27 Verhittingskeroseen, soos omskryf in Addisionele Opmerking 1(f) by Hoofstuk 27, ongemerk Distillaatbrandstof, soos omskryf in Addisionele Opmerking 1(g) by Hoofstuk 27 Gespesiﬁseerde alifatiese koolwaterstofoplosmiddels, soos omskryf in Addisionele Opmerking 1(ij) by Hoofstuk 27, ongemerk 195.20.01 3826.00.10 Biodiesel soos omskryf in Addisionele Opmerking 1(a) by Hoofstuk 38 195.20.03 3826.00.90 Ander biodiesel 394c/li 380c/li 380c/li 380c/li 185c/li 380c/li This gazette is also available free online at www.gpwonline.co.za
44
No. 47825
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AI-assisted research summary: This section sets fuel levy rates for specified customs tariff items.

44 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 44 Schedule II Part IV(c) AMENDMENT OF PART 5A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 8 of the following: 8. (a) For the purposes of item 195.10.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 310 cents per litre; and (ii) carbon fuel levy at a rate of 9 cents per litre. (b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 295 cents per litre; and carbon fuel levy at a rate of 10 cents per litre. (ii) (c) For the purposes of item 195.20.01 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 147.5 cents per litre; and (ii) carbon fuel levy at a rate of nil cents per litre. By the substitution for the table of the following: Fuel Levy Item Tariff Heading 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 195.20.01 3826.00.10 Article Description Rate of Fuel Levy Petrol, as deﬁned in Additional Note 1(b) to Chapter 27 Illuminating kerosene, as deﬁned in Additional Note 1(f) to Chapter 27, unmarked Distillate fuel, as deﬁned in Additional Note 1(g) to Chapter 27 Speciﬁed aliphatic hydrocarbons solvents, as deﬁned in Additional Note 1(ij) to Chapter 27, unmarked Biodiesel as speciﬁed in Additional Note 1(a) to Chapter 38 319c/li 305c/li 305c/li 305c/li 147c/li 305c/li 195.20.03 3826.00.90 Other biodiesel This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 45 45 Bylae II Deel IV(c) WYSIGING VAN DEEL 5A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 8 deur die volgende te vervang: 8. (a) Vir die doeleindes van item 195.10.03 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van 9 sent per liter. algemene brandstofheffing teen ’n skaal van 310 sent per liter; en (b) Vir die doeleindes van items 195.10.15; 195.10.17; 195.10.21 en 195.20.03 sal die skaal van brandstofheffing die som wees van die— algemene brandstofheffing teen ’n skaal van 295 sent per liter; en (i) (ii) koolstofbrandstofheffing teen ’n skaal van 10 sent per liter. (c) Vir die doeleindes van item 195.20.01 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van nul sent per liter. algemene brandstofheffing teen ’n skaal van 147.5 sent per liter; en Deur die tabel deur die volgende te vervang: Brandstof- heffingitem Tariefpos Artikelbeskrywing Skaal van brandstofheffing 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 Petrol, soos omskryf in Addisionele Opmerking 1(b) by Hoofstuk 27 Verhittingskeroseen, soos omskryf in Addisionele Opmerking 1(f) by Hoofstuk 27, ongemerk Distillaatbrandstof, soos omskryf in Addisionele Opmerking 1(g) by Hoofstuk 27 Gespesiﬁseerde alifatiese koolwaterstofoplosmiddels, soos omskryf in Addisionele Opmerking 1(ij) by Hoofstuk 27, ongemerk 195.20.01 3826.00.10 Biodiesel soos omskryf in Addisionele Opmerking 1(a) by Hoofstuk 38 195.20.03 3826.00.90 Ander biodiesel 319c/li 305c/li 305c/li 305c/li 147c/li 305c/li This gazette is also available free online at www.gpwonline.co.za
46
No. 47825
Verify source ↗

AI-assisted research summary: This section sets the fuel levy rates for listed customs items, with different general fuel levy and carbon fuel levy amounts depending on the item.

46 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 46 Schedule II Part IV(d) AMENDMENT OF PART 5A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 8 of the following: 8. (a) For the purposes of item 195.10.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 385 cents per litre; and (ii) carbon fuel levy at a rate of 9 cents per litre. (b) For the purposes of items 195.10.15; 195.10.17; 195.10.21 and 195.20.03 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 370 cents per litre; and carbon fuel levy at a rate of 10 cents per litre. (ii) (c) For the purposes of item 195.20.01 the rate of fuel levy shall be the sum of the— (i) general fuel levy at a rate of 185 cents per litre; and carbon fuel levy at a rate of nil cents per litre. (ii) By the substitution for the table of the following: Fuel Levy Item Tariff Heading 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 195.20.01 3826.00.10 Article Description Rate of Fuel Levy Petrol, as deﬁned in Additional Note 1(b) to Chapter 27 Illuminating kerosene, as deﬁned in Additional Note 1(f) to Chapter 27, unmarked Distillate fuel, as deﬁned in Additional Note 1(g) to Chapter 27 Speciﬁed aliphatic hydrocarbons solvents, as deﬁned in Additional Note 1(ij) to Chapter 27, unmarked Biodiesel as speciﬁed in Additional Note 1(a) to Chapter 38 394c/li 380c/li 380c/li 380c/li 185c/li 380c/li 195.20.03 3826.00.90 Other biodiesel This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 47 47 Bylae II Deel IV(d) WYSIGING VAN DEEL 5A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 8 deur die volgende te vervang: 8. (a) Vir die doeleindes van item 195.10.03 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van 9 sent per liter. algemene brandstofheffing teen ’n skaal van 385 sent per liter; en (b) Vir die doeleindes van items 195.10.15; 195.10.17; 195.10.21 en 195.20.03 sal die skaal van brandstofheffing die som wees van die— algemene brandstofheffing teen ’n skaal van 370 sent per liter; en (i) (ii) koolstofbrandstofheffing teen ’n skaal van 10 sent per liter. (c) Vir die doeleindes van item 195.20.01 sal die skaal van brandstofheffing die som wees van die— (i) (ii) koolstofbrandstofheffing teen ’n skaal van nul sent per liter. algemene brandstofheffing teen ’n skaal van 185 sent per liter; en Deur die tabel deur die volgende te vervang: Brandstof- heffingitem Tariefpos Artikelbeskrywing Skaal van branstofheffing 195.10.03 2710.12.02 195.10.15 2710.12.26 195.10.17 2710.12.30 195.10.21 2710.12.39 Petrol, soos omskryf in Addisionele Opmerking 1(b) by Hoofstuk 27 Verhittingskeroseen, soos omskryf in Addisionele Opmerking 1(f) by Hoofstuk 27, ongemerk Distillaatbrandstof, soos omskryf in Addisionele Opmerking 1(g) by Hoofstuk 27 Gespesiﬁseerde alifatiese koolwaterstofoplosmiddels, soos omskryf in Addisionele Opmerking 1(ij) by Hoofstuk 27, ongemerk 195.20.01 3826.00.10 Biodiesel soos omskryf in Addisionele Opmerking 1(a) by Hoofstuk 38 195.20.03 3826.00.90 Ander biodiesel 394c/li 380c/li 380c/li 380c/li 185c/li 380c/li This gazette is also available free online at www.gpwonline.co.za
48
No. 47825
Verify source ↗

AI-assisted research summary: This section sets refund rates for certain fuel levy and Road Accident Fund levy uses, including farming, offshore vessels, harbour vessels, rail freight locomotives, and qualifying electricity generation plants.

48 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 48 Schedule II Part V(a) AMENDMENT OF PART 3 OF SCHEDULE NO. 6 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 6(b) of the following: (b) To the extent of refund — ON LAND (i) Farming, forestry or mining on land is, 88,0 cents per litre fuel levy on 80 per cent of eligible purchases, plus 218,0 cents per litre Road Accident Fund levy on 80 per cent of eligible purchasing equalling 306,0 cents per litre on 80 per cent of the total eligible purchases. Mode of calculation of refund is as follows: (aa) For 1 000 litres eligible purchases— 1 000 x 80 per cent equals 800 litres on which a refund of 306,0 cent per litre may be claimed; (bb) For 1 000 litres purchased of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward— 1 000 litres less 300 litres equals 700 litres eligible purchases x 80 per cent equals 560 litres on which a refund of 306,0 cents per litre may be claimed; OFFSHORE (ii) Offshore vessels, including— (aa) commercial ﬁshing vessels; (bb) coasting vessels; (cc) offshore mining; (dd) vessels owned by the National Sea Rescue Institute; (ee) coastal patrol vessels; or (ff) vessels employed to service ﬁbre optic telecommunication cables along the coastline of Southern Africa, is 220,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equaling 438,0 cents per litre. HARBOUR VESSELS (iii) Harbour vessels, including— (aa) harbour vessels operated by Portnet; (bb) vessels used by in-port bunker barge operators; 218,0 cents per litre Road Accident Fund levy. RAIL (iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes is 218,0 cents per litre Road Accident Fund Levy. ELECTRICITY GENERATION PLANTS (v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is 110,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equalling 328,0 cents per litre. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 49 49 Bylae II Deel V(a) WYSIGING VAN DEEL 3 VAN BYLAE NO. 6 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 6(b) deur die volgende te vervang: (b) Tot die mate van terugbetaling— OP LAND (i) Landbou, bosbou of mynbou op land is 88,0 sent per liter brandstofheffing op 80 persent van geskikte aankope, plus 218,0 sent per liter Pad- ongelukfondsheffing op 80 persent van geskikte aankope wat gelyk is aan 306,0 sent per liter op 80 persent van die totale geskikte aankope. Metode van berekening van terugbetaling is soos volg: (aa) Vir 1 000 liter geskikte aankope— 1 000 x 80 persent is gelyk aan 800 liter waarvoor ’n terugbetaling van 306,0 sent per liter geëis mag word; (bb) Vir 1 000 liter aankope waarvan 300 liter ongeskikte aankope verteen- woordig, byvoorbeeld, vervoer van goedere teen vergoeding— 1 000 liter minus 300 liter is gelyk aan 700 liter geskikte aankope x 80 persent is gelyk aan 560 liter waarop ’n terugbetaling van 306,0 sent per liter geëis mag word; AFLANDIG (ii) Aﬂandige vaartuie, insluitende— (aa) kommersiële visvangvaartuie; (bb) kusvaarders; (cc) aﬂandige mynbou; (dd) vaartuie deur die Nasionale Seereddingsinstituut besit; (ee) kuspatrolleringvaartuie; of (ff) vaartuie aangewend vir die diens van veseloptiese-telekommuni- kasiekabels langs die kuslyn van Suider-Afrika is 220,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing wat gelyk is aan 438,0 sent per liter. HAWEVAARTUIE (iii) Hawevaartuie, insluitende— (aa) hawevaartuie deur Portnet bedryf; (bb) vaartuie deur in-hawe bunkervragskuitoperateurs gebruik; 218,0 sent per liter Padongelukfondsheffing. SPOOR (iv) Lokomotiewe vir spoorvrag gebruik uitgesonderd daardie gebruik in landbou, bosby of mynbou, soos in hierdie Opmerkings voorsien, is 218,0 per liter Padongelukfondsheffing. ELEKTRISITEITSOPWEKKINGSAANLEGTE (v) Distillaatbrandstof vir gebruik uitsluitlik as brandstof deur elektrisiteits- opwekkingsaanlegte met ’n kapasiteit van meer as 200 megawatt per aanleg, wat krag opwek vir die nasionale verspreidingsnetwerk, 110,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing is gelyk aan 328,0 sent per liter. This gazette is also available free online at www.gpwonline.co.za

Part

Part V(a)

50
No. 47825
Verify source ↗

AI-assisted research summary: This provision sets refund rates and levy amounts for certain fuel uses and vessel types, including farming, offshore vessels, harbour vessels, rail freight locomotives, and qualifying electricity generation plants.

50 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 50 Schedule II Part V(b) AMENDMENT OF PART 3 OF SCHEDULE NO. 6 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 6(b) of the following: (b) To the extent of refund — ON LAND (i) Farming, forestry or mining on land is, 148,0 cents per litre fuel levy on 80 per cent of eligible purchases, plus 218,0 cents per litre Road Accident Fund levy on 80 per cent of eligible purchasing equalling 366,0 cents per litre on 80 per cent of the total eligible purchases. Mode of calculation of refund is as follows: (aa) For 1 000 litres eligible purchases— 1 000 x 80 per cent equals 800 litres on which a refund of 366,0 cent per litre may be claimed; (bb) For 1 000 litres purchased of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward—1 000 litres less 300 litres equals 700 litres eligible purchases x 80 per cent equals 560 litres on which a refund of 366,0 cents per litre may be claimed. OFFSHORE (ii) Offshore vessels, including— (aa) commercial ﬁshing vessels; (bb) coasting vessels; (cc) offshore mining; (dd) vessels owned by the National Sea Rescue Institute; (ee) coastal patrol vessels; or (ff) vessels employed to service ﬁbre optic telecommunication cables along the coastline of Southern Africa, is 370,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equaling 588,0 cents per litre. HARBOUR VESSELS (iii) Harbour vessels, including— (aa) harbour vessels operated by Portnet; (bb) vessels used by in-port bunker barge operators; 218,0 cents per litre Road Accident Fund levy. RAIL (iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes is 218,0 cents per litre Road Accident Fund Levy. ELECTRICITY GENERATION PLANTS (v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is 185,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equalling 403,0 cents per litre. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 51 51 Bylae II Deel V(b) WYSIGING VAN DEEL 3 VAN BYLAE NO. 6 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 6(b) deur die volgende te vervang: (b) Tot die mate van terugbetaling— OP LAND (i) Landbou, bosbou of mynbou op land is 148,0 sent per liter brandstofheffing op 80 persent van geskikte aankope, plus 218,0 sent per liter Pad- ongelukfondsheffing op 80 persent van geskikte aankope wat gelyk is aan 366,0 sent per liter op 80 persent van die totale geskikte aankope. Metode van berekening van terugbetaling is soos volg: (aa) Vir 1 000 liter geskikte aankope— 1 000 x 80 persent is gelyk aan 800 liter waarvoor ’n terugbetaling van 366,0 sent per liter geëis mag word; (bb) Vir 1 000 liter aankope waarvan 300 liter ongeskikte aankope ver- teenwoordig, byvoorbeeld, vervoer van goedere teen vergoeding—1 000 liter minus 300 liter is gelyk aan 700 liter geskikte aankope x 80 persent is gelyk aan 560 liter waarop ’n terugbetaling van 366,0 sent per liter geëis mag word. AFLANDIG (ii) Aﬂandige vaartuie, insluitende— (aa) kommersiële visvangvaartuie; (bb) kusvaarders; (cc) aﬂandige mynbou; (dd) vaartuie deur die Nasionale Seereddingsinstituut besit; (ee) kuspatrolleringvaartuie; of (ff) vaartuie aangewend vir die diens van veseloptiese-telekommuni- kasiekabels langs die kuslyn van Suider-Afrika is 370,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing wat gelyk is aan 588,0 sent per liter. HAWEVAARTUIE (iii) Hawevaartuie, insluitende— (aa) hawevaartuie deur Portnet bedryf; (bb) vaartuie deur in-hawe bunkervragskuitoperateurs gebruik; 218,0 sent per liter Padongelukfondsheffing. SPOOR (iv) Lokomotiewe vir spoorvrag gebruik uitgesonderd daardie gebruik in landbou, bosby of mynbou, soos in hierdie Opmerkings voorsien, is 218,0 per liter Padongelukfondsheffing. ELEKTRISITEITSOPWEKKINGSAANLEGTE (v) Distillaatbrandstof vir gebruik uitsluitlik as brandstof deur elektrisiteits- opwekkingsaanlegte met ’n kapasiteit van meer as 200 megawatt per aanleg, wat krag opwek vir die nasionale verspreidingsnetwerk, 185,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing is gelyk aan 403,0 sent per liter. This gazette is also available free online at www.gpwonline.co.za

Part

Part V(b)

52
No. 47825
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AI-assisted research summary: This section sets fuel levy and Road Accident Fund levy refund amounts for specified uses of fuel and certain vessels, rail freight locomotives, and electricity generation plants.

52 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 52 Schedule II Part V(c) AMENDMENT OF PART 3 OF SCHEDULE NO. 6 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 6(b) of the following: (b) To the extent of refund — ON LAND (i) Farming, forestry or mining on land is, 118 cents per litre fuel levy on 80 per cent of eligible purchases, plus 218,0 cents per litre Road Accident Fund levy on 80 per cent of eligible purchasing equalling 336,0 cents per litre on 80 per cent of the total eligible purchases. Mode of calculation of refund is as follows: (aa) For 1 000 litres eligible purchases— 1 000 x 80 per cent equals 800 litres on which a refund of 336,0 cent per litre may be claimed; (bb) For 1 000 litres purchased of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward-— 1 000 litres less 300 litres equals 700 litres eligible purchases x 80 per cent equals 560 litres on which a refund of 336,0 cents per litre may be claimed. OFFSHORE (ii) Offshore vessels, including— (aa) commercial ﬁshing vessels; (bb) coasting vessels; (cc) offshore mining; (dd) vessels owned by the National Sea Rescue Institute; (ee) coastal patrol vessels; or (ff) vessels employed to service ﬁbre optic telecommunication cables along the coastline of Southern Africa, is 295,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equaling 513,0 cents per litre. HARBOUR VESSELS (iii) Harbour vessels, including— (aa) harbour vessels operated by Portnet; (bb) vessels used by in-port bunker barge operators; 218,0 cents per litre Road Accident Fund levy. RAIL (iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes is 218,0 cents per litre Road Accident Fund Levy. ELECTRICITY GENERATION PLANTS (v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is 147,50 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equalling 365,5 cents per litre. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 53 53 Bylae II Deel V(c) WYSIGING VAN DEEL 3 VAN BYLAE NO. 6 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 6(b) deur die volgende te vervang: (b) Tot die mate van terugbetaling— OP LAND (i) Landbou, bosbou of mynbou op land is 118,0 sent per liter brandstofheffing op 80 persent van geskikte aankope, plus 218,0 sent per liter Pad- ongelukfondsheffing op 80 persent van geskikte aankope wat gelyk is aan 336,0 sent per liter op 80 persent van die totale geskikte aankope. Metode van berekening van terugbetaling is soos volg: (aa) Vir 1 000 liter geskikte aankope— 1 000 x 80 persent is gelyk aan 800 liter waarvoor ’n terugbetaling van 336,0 sent per liter geëis mag word; (bb) Vir 1 000 liter aankope waarvan 300 liter ongeskikte aankope verteen- woordig, byvoorbeeld, vervoer van goedere teen vergoeding— 1 000 liter minus 300 liter is gelyk aan 700 liter geskikte aankope x 80 persent is gelyk aan 560 liter waarop ’n terugbetaling van 336,0 sent per liter geëis mag word; AFLANDIG (ii) Aﬂandige vaartuie, insluitende— (aa) kommersiële visvangvaartuie; (bb) kusvaarders; (cc) aﬂandige mynbou; (dd) vaartuie deur die Nasionale Seereddingsinstituut besit; (ee) kuspatrolleringvaartuie; of (ff) vaartuie aangewend vir die diens van veseloptiese-telekommuni- kasiekabels langs die kuslyn van Suider-Afrika: 295,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing wat gelyk is aan 513,0 sent per liter. HAWEVAARTUIE (iii) Hawevaartuie, insluitende— (aa) hawevaartuie deur Portnet bedryf; (bb) vaartuie deur in-hawe bunkervragskuitoperateurs gebruik; 218,0 sent per liter Padongelukfondsheffing. SPOOR (iv) Lokomotiewe vir spoorvrag gebruik uitgesonderd daardie gebruik in landbou, bosby of mynbou, soos in hierdie Opmerkings voorsien, is 218,0 per liter Padongelukfondsheffing. ELEKTRISITEITSOPWEKKINGSAANLEGTE (v) Distillaatbrandstof vir gebruik uitsluitlik as brandstof deur elektrisiteits- opwekkingsaanlegte met ’n kapasiteit van meer as 200 megawatt per aanleg, wat krag opwek vir die nasionale verspreidingsnetwerk, 147,50 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing is gelyk aan 365,5 sent per liter. This gazette is also available free online at www.gpwonline.co.za

Part

Part V(c)

54
No. 47825
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AI-assisted research summary: This provision sets refund rates per litre for certain fuel uses, including farming/forestry/mining, offshore and harbour vessels, rail freight locomotives, and large electricity generation plants.

54 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 54 Schedule II Part V(d) AMENDMENT OF PART 3 OF SCHEDULE NO. 6 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for Note 6(b) of the following: (b) To the extent of refund — ON LAND (i) Farming, forestry or mining on land is, 148,0 cents per litre fuel levy on 80 per cent of eligible purchases, plus 218,0 cents per litre Road Accident Fund levy on 80 per cent of eligible purchasing equalling 366,0 cents per litre on 80 per cent of the total eligible purchases. Mode of calculation of refund is as follows: (aa) For 1 000 litres eligible purchases— 1 000 x 80 per cent equals 800 litres on which a refund of 366,0 cent per litre may be claimed; (bb) For 1 000 litres purchased of which 300 litres represent non-eligible purchases, for example, carriage of goods for reward— 1 000 litres less 300 litres equals 700 litres eligible purchases x 80 per cent equals 560 litres on which a refund of 366,0 cents per litre may be claimed. OFFSHORE (ii) Offshore vessels, including— (aa) commercial ﬁshing vessels; (bb) coasting vessels; (cc) offshore mining; (dd) vessels owned by the National Sea Rescue Institute; (ee) coastal patrol vessels; or (ff) vessels employed to service ﬁbre optic telecommunication cables along the coastline of Southern Africa, is 370,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equaling 588,0 cents per litre. HARBOUR VESSELS (iii) Harbour vessels, including— (aa) harbour vessels operated by Portnet; (bb) vessels used by in-port bunker barge operators; 218,0 cents per litre Road Accident Fund levy. RAIL (iv) Locomotives used for rail freight other than those used in farming, forestry or mining, as provided in these Notes is 218,0 cents per litre Road Accident Fund Levy. ELECTRICITY GENERATION PLANTS (v) Distillate fuel used solely as fuel in electricity generation plants with a capacity exceeding 200 megawatt per plant, generating electricity for the national distribution network, is 185,0 cents per litre fuel levy, plus 218,0 cents per litre Road Accident Fund levy equalling 403,5 cents per litre. This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 55 55 Bylae II Deel V(d) WYSIGING VAN DEEL 3 VAN BYLAE NO. 6 BY DOEANE- EN AKSYNSWET, 1964 Deur Opmerking 6(b) deur die volgende te vervang: (b) Tot die mate van terugbetaling— OP LAND (i) Landbou, bosbou of mynbou op land is 148,0 sent per liter brandstofheffing op 80 persent van geskikte aankope, plus 218,0 sent per liter Pad- ongelukfondsheffing op 80 persent van geskikte aankope wat gelyk is aan 366,0 sent per liter op 80 persent van die totale geskikte aankope. Metode van berekening van terugbetaling is soos volg: (aa) Vir 1 000 liter geskikte aankope— 1 000 x 80 persent is gelyk aan 800 liter waarvoor ’n terugbetaling van 366,0 sent per liter geëis mag word; (bb) Vir 1 000 liter aankope waarvan 300 liter ongeskikte aankope verteen- woordig, byvoorbeeld, vervoer van goedere teen vergoeding— 1 000 liter minus 300 liter is gelyk aan 700 liter geskikte aankope x 80 persent is gelyk aan 560 liter waarop ’n terugbetaling van 366,0 sent per liter geëis mag word. AFLANDIG (ii) Aﬂandige vaartuie, insluitende— (aa) kommersiële visvangvaartuie; (bb) kusvaarders; (cc) aﬂandige mynbou; (dd) vaartuie deur die Nasionale Seereddingsinstituut besit; (ee) kuspatroleringvaartuie; of (ff) vaartuie aangewend vir die diens van veseloptiese-telekommuni- kasiekabels langs die kuslyn van Suider-Afrika is 370,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing wat gelyk is aan 588,0 sent per liter. HAWEVAARTUIE (iii) Hawevaartuie, insluitende— (aa) hawevaartuie deur Portnet bedryf; (bb) vaartuie deur in-hawe bunkervragskuitoperateurs gebruik; 218,0 sent per liter Padongelukfondsheffing. SPOOR (iv) Lokomotiewe vir spoorvrag gebruik uitgesonderd daardie gebruik in landbou, bosby of mynbou, soos in hierdie Opmerkings voorsien, is 218,0 per liter Padongelukfondsheffing. ELEKTRISITEITSOPWEKKINGSAANLEGTE (v) Distillaatbrandstof vir gebruik uitsluitlik as brandstof deur elektrisiteits- opwekkingsaanlegte met ’n kapasiteit van meer as 200 megawatt per aanleg, wat krag opwek vir die nasionale verspreidingsnetwerk, 185,0 sent per liter brandstofheffing, plus 218,0 sent per liter Padongelukfondsheffing is gelyk aan 403,5 sent per liter. This gazette is also available free online at www.gpwonline.co.za

Part

Part V(d)

56
No. 47825
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AI-assisted research summary: This section replaces a tariff table for the Health Promotion Levy and sets a rate of 2.31 cents per gram of sugar above 4g/100ml for listed beverage-related goods.

56 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 Act no. 19 of 2022 Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2022 56 Schedule II Part VI AMENDMENT OF PART 7A OF SCHEDULE NO. 1 TO CUSTOMS AND EXCISE ACT, 1964 By the substitution for the table of the following: Health Promotion Levy Item Tariff Subheading Article Description 191.01.05 1806.10.05 Preparations for making beverages 191.02.05 1901.90.15 Preparations for making beverages (excluding those of tariff subheading 1901.90.20) Rate of Health Promotion Levy 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml 191.05.05 2106.90.20 191.05.10 2106.90.22 191.05.15 2106.90.69 Syrups and other concentrates or preparations for making beverages, not having a basis of fruit juice (excluding those of tariff subheading 2106.90.69) 2,31c/gram of the sugar content that exceeds 4g/100ml Syrups and other concentrates or preparations for making beverages, with a basis of fruit juice (excluding those of tariff subheading 2106.90.69) 2,31c/gram of the sugar content that exceeds 4g/100ml Drinking straws, containing ﬂavouring preparations 2,31c/gram of the sugar content that exceeds 4g/100ml 191.07.05 2202.10.10 In sealed containers holding 2,5 li or less (excluding those in collapsible plastic tubes) 191.07.10 2202.10.90 Other 191.07.15 2202.91.20 In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk) 191.07.20 2202.91.90 Other 191.07.25 2202.99.20 In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk) 191.07.90 2202.99.90 Other 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml 2,31c/gram of the sugar content that exceeds 4g/100ml This gazette is also available free online at www.gpwonline.co.za Wet op Skale en Monêtere Bedrae en Wysiging van inkomstewette, 2022 Wet no. 19 van 2022 STAATSKOERANT, 5 JANuARiE 2023 No. 47825 57 57 Bylae II Deel VI WYSIGING VAN DEEL 7A VAN BYLAE NO. 1 BY DOEANE- EN AKSYNSWET, 1964 Deur die tabel deur die volgende te vervang: Gesondheids- bevorderings- heffing Tariefsubpos Artikelbeskrywing 191.01.05 1806.10.05 Bereidinge vir die vervaardiging van dranke 191.02.05 1901.90.15 Bereidinge vir die vervaardiging van dranke (uitgesonderd dié van tariefpos 1901.90.20) 191.05.05 2106.90.20 191.05.10 2106.90.22 Strope en ander konsentrate of bereidinge vir die vervaardiging van dranke, wat nie ’n basis van vrugtesap het nie (uitgesonderd dié van tariefsubpos 2106.90.69)) Strope en ander konsentrate of bereidinge vir die vervaardiging van dranke, met ’n basis van vrugtesap (uitgesonderd die van tariefsubpos 2106.90.69) 191.05.15 2106.90.69 Suigstrooitjies, wat geurselbereidinge bevat 191.07.05 2202.10.10 In verseëlde houers wat hoogstens 2,5 li bevat (uitgesonderd dié in opvoubare plastiekbuisies 191.07.10 2202.10.90 Ander 191.07.15 2202.91.20 In verseëlde houers wat hoogstens 2,5 li bevat (uitgesonderd dié in opvoubare plastiekbuisies en dié met ’n basis van melk) 191.07.20 2202.91.90 Ander 191.07.25 2202.99.20 In verseëlde houers wat hoogstens 2,5 li bevat (uitgesonderd dié in opvoubare plastiekbuisies en dié met ’n basis van melk) 191.07.90 2202.99.90 Ander Skaal van gesondheids- bevorderings- heffing 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry 2.31c/gram van die suikerinhoud wat 4g/100ml oorskry This gazette is also available free online at www.gpwonline.co.za

Part

Part VI

58
No. 47825
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AI-assisted research summary: This excerpt contains only Gazette header/footer information and does not state a substantive rule.

58 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 5 FEBRuARiE 2023 No. 47825 59 This gazette is also available free online at www.gpwonline.co.za
60
No. 47825
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AI-assisted research summary: This text is a gazette header and does not state a legal rule.

60 No. 47825 GOVERNMENT GAZETTE, 5 JANuARy 2023 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065

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Rates and Monetary Amounts and Amendment of Revenue Laws Act

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Provisions of Rates and Monetary Amounts and Amendment of Revenue Laws Act

Schedule I

Part I

Part II

Part III

Chapter 38

Part V(a)

Part V(b)

Part V(c)

Part V(d)

Part VI

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