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Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment

30 March 2023 – Employment Tax Incentive Act, 2013

Two draft documents relating to the employment tax incentive, administered by SARS, are published for comment:

Draft Guide to the Employment Tax Incentive (Issue 5)
Draft Interpretation Note – Meaning of ’employee’ for purposes of the Employment Tax Incentive Act

Due date for comment: 12 May 2023

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