Section 3A: Charge to MID levy
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3A. Charge to MID levy
(1) A MID levy shall be chargeable on the excisable goods specified in
Part II of the First Schedule, where they are for home consumption.
(2) The MID levy shall—
(a) be computed by reference to the taxable base of the goods at
the rate corresponding to those goods as specified in Part II of
the First Schedule; and
(b) be payable to the Director-General at the time specified in Part II
of the First Schedule.
[S. 3A inserted by s. 9 (c) of Act 18 of 2008 w.e.f. 7 June 2008; s. amended by 17 (b) of Act
9 of 2015 w.e.f. 1 July 2015.]