South African President Cyril Ramaphosa announced on 21 April 2020 that the government is introducing additional COVID-19 economic and social relief measures. With respect to tax relief measures, President Ramaphosa announced the following: --- In addition to existing tax relief measures, we will also be introducing a 4-month holiday for companies' skills development levy contributions, fast-tracking VAT refunds and a 3-month delay for filing and first payment of carbon tax. To assist a greater number of businesses, the previous turnover threshold for tax deferrals is being increased to R100 million a year, and the proportion of PAYE payment that can...