Page 607 - Juta's Indirect Tax
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IN 10 (2)
SKILLS DEVELOPMENT LEVIES ACT IN 10 (2)
HEALTH CARE
The provision of health care services to poor and needy persons.
The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.
The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/ AIDS.
The care, counseling or treatment of persons af icted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.
RELIGION, BELIEF OR PHILOSOPHY
The promotion or practice of religion which encompasses acts of worship, witness, teaching and community
service based on a belief in a deity.
The promotion and/or practice of a belief.
The promotion of, or engaging in, philosophical activities.8
2. (a) (b)
(c) (d)
5. (a) (b)
(c)
Annexure B – Contact details of the Tax Exemption Unit
Postal address Physical address
Telephone Fax E-mail
PO Box 11955 Hat eld
0028
Land Bank Building 271 Veale Street Nieuw Muckleneuk Pretoria
0181
012 483 1700 012 483 1701 teu@sars.gov.za
Juta’s IndIrect tax 2016 599