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South Africa: Carbon tax; first tax payment postponed until July 2020

South Africa: Carbon tax; first tax payment postponed

The carbon tax will be effective 1 June 2019, and the South African Revenue Service (SARS) released draft documents and forms regarding the administration of the carbon tax.


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Taxpayers subject to the carbon tax will not be required to pay the tax or submit the carbon tax form for the first tax period—1 June 2019 to 31 December 2019. The due date for these tax remittances and forms will be delayed until July 2020. 

Read a May 2019 report [PDF 104 KB] prepared by the KPMG member firm in South Africa

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