Section 3: Tax
consolidated text (as at 2013). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3. Tax
(1) There shall be levied on every lessee an annual tax in respect of his
lease at the rate specified in the Schedule.
(2) The tax shall be payable to the Director-General on or before 31 July
in every year.
(3) —
(4) —
[S. 3 amended by s. 23 (b) of Act 26 of 2013 w.e.f. 1 July 2014.]
S13 – 1 [Issue 6]
Shooting and Fishing Lease Tax Act