Amendment to the Exemption from Duty in terms of Article 23 Order
Article 5 of the Exemption from Duty in terms of Article 23 Order (SL 364.12) has been revised by LN 76 of 2023....
10 April 2023
Budget Measures Implementation Act Published
The Budget Measures Implementation Act - Act XII of 2023 - was published on 4 April 2023. The Act revises the following legislation: the Customs Ordinance the Income Tax Act the Social Security Act the Motor Vehicles Registration and Licensing Act the Income Tax Management Act ...
6 April 2023
Social Security Act Schedule updated
The Fifth Schedule to the Social Security Act has been revised by LN 55 of 2023....
10 March 2023
Excise Duty legislation revised
LN 50 of 2023 has revised the Third and Sixth Schedules to the Excise Duty Act and LN 51 of 2023 has revised the General Arrangements for Excise Duty (Council Directive (EU) 2020/262) Regulations. These amendments implement Commission Delegated Regulation (EU) 2022/1636 supplementing Council Directive (EU) 2020/262 and...
9 March 2023
Extension of property duty exemptions
LN 366 of 2022 has revised the Exemption of Duty in terms of article 23 Order, the the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order and the Duty on the Acquisition of the Second Immovable Property to be used...
27 December 2022
2023 NI and maternity benefit rates
The revised social security and maternity benefit rates for 2023 have been published by the office of the CfR. View the revised rates here....
21 December 2022
CfR clarification on ‘Recognised Stock Exchanges’
The Office of the CfR has issued a guidance note which clarifies which stock exchanges are recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act: Stock exchanges that are members of the World Federation of...
21 November 2022
Latest version of CN published
The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as from 1 January 2023. The latest version is now available in the EU Official Journal L 282 of 31 October 2022. source: taxation-customs.ec.europa.eu...
9 November 2022
Summary of budget fiscal measures
The Office of the CfR has published an overview of the budget measures relating to Income Tax which were announced in the budget speech for 2023. Download here....
9 November 2022