Hotel And Restaurant Tax Act
consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
Later amending instruments held: Revenue Tribunal Act 2025 (Act No. 13 of 2025).
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Sections
- 1 Short title
- 2 Interpretation
- 3 Liability to tax
- 5 Serially numbered bill
- 6 Record
- 7 Return and payment of tax
- 8 Audited annual statement
- 9 Assessment of tax
- 10 Change of name and address of establishment
- 11 Cessation of business
- 12 Penalty for late payment
- 13 Liability of appointed persons
- 14 Recovery of tax
- 15 Production of documents
- 16 Powers of Director-General
- 17 Notice and service by post
- 18 Disclosure of information
- 19 Offences
- 20 Jurisdiction
- 21 Burden of proof
- 22 Regulations
- FIRST SCHEDULE
- 1
- 2 Boarding house, bungalow or group of bungalows, apartments, guest house
- 3
- 4
- SECOND SCHEDULE
- 1
- 2
- 3