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Economic Justice & Social Protection Position Paper

Are We Heading Towards a More Progressive Tax System? ISER’s Position on the 2023 Income Tax Amendment Bill

This brief summarizes our perspectives submitted before Parliament on the government’s latest proposed income tax reforms for fiscal year 2023/24. While applying human rights lenses, we examine the proposed digital service tax on online multinationals; the enactment of a 5% withholding tax in place of the current capital gains tax regime; and the introduction of a withholding tax on profits earned by members from their investments in unit trusts among other measures.

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