Special Investigating Units and Special Tribunals Act, 1996
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)Part IV : Administration, tax period and payment of tax16. Tax period |
| (1) | A taxpayer must pay the carbon tax for every tax period. |
| (2) | A tax period in relation to a taxpayer is— |
| (a) | commencing on 1 June 2019 and ending on 31 December 2019; and |
| (b) | subsequent to the period contemplated in paragraph (a), the period commencing on 1 January of each year and ending on 31 December of that year. |
