n Tax Breaks Newsletter - What regulation will mean for SA tax practitioners : tax practitioners
|Article Title||What regulation will mean for SA tax practitioners : tax practitioners|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Sep 2005|
|Pages||5 - 6|
Extracted from text ... Moneyweb's TAX BREAKS September 2005 5 IN BUDGET 2005, the Minister of Finance hinted at the fact that the RSC Act would be amended to include a prescription period that would operate to limit the retrospective payment of RSC levies. Deloitte advises that in the recent Taxation Laws Amendment Act, 9 of 2005, promulgated on 19 July 2005, this proposal has now been statutorily enacted and deemed effective as from 8 June 2005. The new legislation in the RSC Act provides for a two-year limitation on the collection of RSC levies in all instances except in the case of ..
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