Share with your friends

South Africa: Tax relief for employers, taxpayers in pending legislation (COVID-19)

South Africa: Tax relief for employers, taxpayers

Draft legislation—the “Disaster Management Tax Relief Administration Bill, 2020”—was published on 1 April and includes tax measures intended to assist with alleviating cash-flow burdens on small- to medium-sized businesses resulting from the coronavirus (COVID-19) pandemic.


Related content

The bill proposes employment tax relief measures for eligible taxpayers for a limited period of four months commencing on 1 April 2020 and ending on 30 July 2020.

  • Read an April 2020 report [PDF 132 KB] prepared by the KPMG member firm in South Africa that describes the tax relief measures for employers
  • Read an April 2020 report [PDF 90 KB] that describes measures in the draft version of the bill in relation to trusts established for the sole purpose of disaster relief in respect of the COVID-19 pandemic.
  • Read an April 2020 report [PDF 110 KB] that describes measures in the draft bill concerning the extension of time for certain tax-related actions
  • Read an April 2020 report [PDF 111 KB] that describes measures in the bill to allow for the deferral of provisional tax by qualifying taxpayers and qualifying micro businesses

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal