South Africa: Corporate Tax

As artificial intelligence increasingly performs tasks once carried out by human workers, governments face a fundamental challenge: tax systems designed around employment-based revenue are under pressure. With more economic value flowing to technology and capital rather than through traditional payroll structures, policymakers must confront difficult questions about how automation should be taxed and whether current incentives inadvertently encourage workforce reduction.

This is an application for the setting aside and substitution of the determination by the Commissioner for the South Africa Revenue Service...

This was a Budget focused on big spending announcements and was heavily influenced by the need to shield citizens, businesses and the economy in general from the worst effects of the COVID-19 pandemic.