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When is SITE tax permissable?

Is it compulsary for 1 to pay PAYE and SITE tax?

TaxTim TaxTim says:
23 May 2013 at 10:29

SITE or Standard Income Tax on Employment no longer exists and should not be taken off person's income. However PAYE is compulsary for all income earned over R67 111 per annum.

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