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ZA Tax Laws Amendment Act, 2021 - Employment Tax Incentive - Documents issued by the PAGSA
Dear Customer
The Payroll Authors Group of South Africa (“PAGSA”) had entered into discussions with the South African Revenue Service (“SARS”) in relation to some of the Employment Tax Incentive (“ETI”) amendments that were introduced, with an effective date of 1 March 2022 by the Tax Laws Amendment Act, 2021.
The result of these long discussions in relation to the ETI amendments, has culminated in SARS issuing a Non-Binding Private Opinion to the PAGSA, the PAGSA issuing a document to all members yesterday (13 March 2022) discussing the content of the Non-Binding Private Opinion and providing a copy of the Non-Binding Private Opinion, and providing clarity and guidance in relation to the following: