TAX ETI exceeds PAYE

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.

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