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South Africa: Publication of Budget Review 2021 includes possiblity of unilateral digital tax.

Policy overview

Description

Publication of Budget Review 2021 includes possiblity of unilateral digital tax.

Publication of 2021 Budget Review includes the announcement of a potential unilateral approach to digital taxation if international efforts fail. In June 2020, the Parliamentary Budget Office report on potential digital tax came to a similar conclusion.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting, cross-cutting, cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

Hide details
2021-02-24
under deliberation

Publication of 2021 Budget Review includes the announcement of a potential unilateral approach to d…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type Private organisation
Economic activity cross-cutting
Category All

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.
digital good (any form): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

digital good (any form): sale

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