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South Africa: Tax bill implications for minimum wage, special economic zone provisions

South Africa: Tax bill implications for minimum wage

Tax legislation has been introduced in South Africa that would reflect measures aligned with the minimum wage rules.


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The Taxation Laws Amendment Bill No 18. of 2019 (TLAB) was released 30 October 2019. In addition to addressing the minimum wage rules, the bill also would clarify the implications for the special economic zone provisions.

Read a November 2019 report [PDF 1 MB] prepared by the KPMG member firm in South Africa

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