20 December 2017

South Africa publishes Second Draft Carbon Tax Bill for public comment

South Africa's National Treasury published the Second Draft Carbon Tax Bill for introduction in Parliament, as well as public comment, on December 15. Written comments must be submitted by close of business on March 9, 2018. Date of implementation will be announced during 2018, or at the Budget 2019, taking into account the state of the economy.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2164

Document ID: 2017-2164