Municipal Fiscal Powers and Functions Act, 2007 (Act No. 12 of 2007)

Regulations

Approval of Municipal Taxes Regulations

3. Application of Regulations
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(1) These Regulations apply only to the municipalities in respect of which specific municipal taxes are hereby approved, and only in respect of the specific taxes which are approved in terms of regulation 4.

 

(2)No municipality, other than those referred to in subregulation (1), shall charge, levy or impose taxes on the basis of these Regulations.