Section 50D: Calculation of tax
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
50D. Calculation of tax
(1) Subject to subsection (2), the income tax payable under section 50B
shall be calculated on the chargeable income ascertained under section 50C
at the rate specified in the First Schedule.
(2) —
[S. 50D amended by s. 15 (d) of Act 18 of 2008 w.e.f. 1 July 2008; s. 24 (g) of Act 9 of 2015
w.e.f. 1 July 2015 in respect of the year of assessment commencing on 1 July 2015 and in
respect of every subsequent year of assessment.]
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Questions this section answers
- How is the tax my company owes under the Advance Payment System calculated?