ISBN 9780639012650
Author Gilder et al
Edition 1st

 

A concise and practical guide to Carbon Tax including applicable legislation, regulations, SARS Rules and forms

This publication contains an insightful analysis of the Carbon Tax Act and related Regulations. Most importantly, it demystifies the administration of the carbon tax as an environmental levy under the Customs and Excise Act. It does this by explaining how to derive and calculate a carbon tax liability; and, by providing practical guidance on the management and submission of a carbon tax return, completion of the required forms, and payment of an amount of carbon tax – taking into account the permissible allowances and deductions. Print available from 14 October, ebook 5 October.