Bus Rapid Transit (BRT) System

The Bus Rapid Transit (BRT) System is the road-based component of the Public Transport Strategy that was approved by Cabinet in March 2007. It is designed to move large numbers of people to all parts of a city quickly and safely.
Tax implications
The BRT system is being rolled out via Municipalities in various cities in South Africa. Within the conceptualizing and planning for the BRT System various tax implications will need to be considered up front depending on the way in which the Municipality decides to structure the process. With this in mind SARS would like to encourage Municipalities to engage us as part of the process to allow us to clarify and interpret the tax implications from the onset to eliminate any complications later on in the process. There are tax consequences that need to be taken in consideration which can include restraint of trade payments made to restricted taxi operators.
For more information, Municipalities can contact the Government Institutional Compliance Unit: Mr JD Scheepers at 012 4228343.
Last Updated: 21/06/2018 10:47 AM     print this page
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