Guide to the Employment Tax Incentive (Issue 4)
SARS has issued the Guide to the Employment Tax Incentives (Issue 4) to assist taxpayers in the practical interpretation and application of the requirements set by law.
The employment tax incentive was introduced by the Employment Tax Incentive Act 26 of 2013 which was promulgated on 18 December 2013. This Act has since been amended on a number of occasions. This guide provides general guidance on the incentive.
Find a copy of the guide here.
18/06/2021