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Employment Tax Incentive Act- Section 10: Reimbursements of previously rolled over excess amounts

07 January 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The Employment Tax Incentive Act No. 26 of 2013, in terms of section 14(3), mentions section 10 comes into operation on a date determined by the Minister of Finance in the Gazette. 

Section 10, which deals with SARS reimbursements of excess amounts where the ETI exceeds PAYE for a particular month, came into operation with effect from 19 December 2014. 

Please click here to access the notice.


 

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