Section 2: Waiver of interest and penalty upon

Tax Amendments 2024-25

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Consolidated text

payment of principal Reduce tax arrears tax by 31st December 2024 Any interest and penalty outstanding as of 30th June 2023, shall be waived when the taxpayer pays the principal tax by 31st December 2024. Where the taxpayer pays part of the principal tax, the payment of interest and penalty shall be waived on a pro-rata basis. CUSTOMS TAXES NEW STAYS OF APPLICATION FOR FY 2024/2025 No. HS Code Item description Illustration Decision Justification

Source: laws_africa.