Introduction 1. The 2013 National Budget Address on 22 November 2012 announced a review of stamp duty rates. These changes (and others not announced) have now been enacted in the Stamp Duty (Amendment) Decree 2012, No 84 of 2012. 2. Some of the changes arising from the amendment were not foreshadowed, are somewhat surprising and… Read more »
Monthly Archives: August 2014
Amendments to the Income Tax Act and Capital Gains Tax Decree
Introduction 1. Legislative changes have finally been made to give effect to some of the tax changes announced in the 2013 budget in November 2012. These include: (a) to make PAYE in certain circumstances a final tax (b) changes in the advance payment mechanism for company tax and (c) a requirement to file capital gains… Read more »