/ 1 January 2002

Manuel says tax revenue up, relief is on the way

South African Finance Minister Trevor Manuel said on Tuesday tax receipts for the year to March 2003 were likely to beat his budget forecast by 3,2% and promised further tax cuts in fiscal 2003/04.

The treasury revised the revenue estimate for fiscal 2002/03 up by R8,1-billion or 3,2% to R277,2-billion, mainly on the back of higher-than-expected inflation, which had boosted personal and corporate earnings.

”The year’s revenue overrun reflects the effects of higher inflation… rather than stronger collections in real terms,” the finance ministry said in a three-year Medium Term Budget Policy Statement.

Manuel cut taxes by R15-billion in his February budget for fiscal 2002/03 after improved revenue collections and a strong economy delivered revenues well above forecast in the financial year to March 2002.

The treasury said on Tuesday personal tax receipts were likely to be R2,6-billion higher than initially forecast in the current financial year and value added tax would bring in an additional R3,8-billion rand.

”Company tax has been raised by R500-million to R51,4-billion and secondary tax on companies has been increased by R700-million to R7,2-billion, reflecting buoyant company earnings and rising dividend distribution,” the treasury said.

”The 2003 budget will again provide income tax relief, including moderate reductions in the tax burden on individuals in the lower and middle-income brackets.”

The government said it would publish draft legislation to revise the tax regime for retirement savings in 2003 with a new law likely to be enacted in 2004.

The treasury said the law would seek to encourage long-term retirement saving, facilitate post-retirement income security and enhance neutrality among various retirement savings schemes.

The finance ministry’s policy statement gave no further details on the likely proposals.

It stuck to earlier estimates on forecast privatisation proceeds of R12-billion in the current fiscal year.

The treasury said tax incentives for new investors were proving to be effective and added without giving detail:

”With a view to deepening and broadening productive capital formation… consideration is currently being given to the possible role of tax measures to support investment in other sectors.”

The government rejected calls from some labour unions and non-government organisations for sales-tax exemptions to help the poor majority cope with high inflation and said the value-added-tax rate would stay at the 14% set in 1993.

”In practice, (VAT relief) is an ineffective approach to assisting people in need and creates administrative complexity and scope for tax avoidance and evasion,” the statement said. – Reuters