Indirect Tax Alert
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Issue No. 1/2025 | 3 January 2025
Measures for the Collection, Administration and Enforcement of Tax Act 2024
The Measures for the Collection, Administration and Enforcement of Tax Act 2024 (“the Act”) was gazetted on 31 December 2024. The Act was passed and gazetted without any amendment as compared to the bill.
The following parts of the Act relating to indirect taxes come into operation on 1 January 2025:
- Part VI – Amendment to the Windfall Profit Levy Act 1998
- Part VII – Amendments to the Sales Tax Act 2018
- Part VIII – Amendment to the Service Tax Act 2018.
PwC Comment
Please refer to our Indirect Tax Alert Issue No. 39/2024 dated 21 November 2024 for the implications of the above parts of the Act.
If you think your business is affected by the above change or if you need any clarification or assistance, please do not hesitate to contact us and we would be happy to assist you.
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