The South Africa Revenue Service has published a draft rule amendment notice for consultation on the health promotion levy on sugary beverages. The so-called sugar tax was originally proposed as part of the 2016 Budget and has been included as part of the Rates and Monetary Amounts and Amendment of Revenue Laws Bill (Bill 26 of 2017) at a rate of 2.1 cents per gram of sugar content exceeding 4 grams per 100 milliliters. The rules will be effective from 1 April 2018.
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