Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)Chapter 13 : FinanceProvincial and Local Financial Matters228. Provincial taxes |
| (1) | A provincial legislature may impose— |
| (a) | taxes, levies and duties other than income tax, value-added tax, general sales tax, rates on property or customs duties; and |
| (b) | flat-rate surcharges on any tax, levy or duty that is imposed by national legislation, other than corporate income tax, value-added tax, rates on property or customs duties. |
| (2) | The power of a provincial legislature to impose taxes, levies, duties and surcharges— |
| (a) | may not be exercised in a way that materially and unreasonably prejudices national economic policies, economic activities across provincial boundaries, or the national mobility of goods, services, capital or labour; and |
| (b) | must be regulated in terms of an Act of Parliament, which may be enacted only after any recommendations of the Financial and Fiscal Commission have been considered. |