Electricity Regulation Act, 2006
R 385.00
Global Minimum Tax Act, 2024 (Act No. 46 of 2024)Part IV : Domestic Minimum Top-up TaxA. Constituent Entity liability6. Charge to Tax for Domestic Constituent Entities |
| (1) | Each Domestic Constituent Entity is jointly and severally liable to pay a Domestic Minimum Top-up Tax for each Fiscal Year of the MNE Group that includes the Domestic Constituent Entity. |
| (2) | The Domestic Minimum Top-up Tax for the Fiscal Year must be equal to the Top-Up Tax determined for all Domestic Constituent Entities of the MNE Group. |
