Provincial Tax Regulation Procress Act (No. 53 of 2001)

1st January 2001

To regulate  an  intergovernmental  process  that must be  followed  by  provinces in the exercise of their  power in terms of section 228 of the  Constitution to impose taxes, levies and duties, and  flat-rate  surcharges on the tax  bases of any tax, levy or duty imposed  by  national legislation; and to provide for matters connected therewith.