Plain-language explanation
Why they matter
The law sets the general rules, and the executive instructions explain how to apply them in detail: rates, required documents and calculation methods.
Examples
- Instructions on withholding income tax from salaries and services.
- Instructions on exemptions and allowable expenses.
- Instructions on invoices, records and computerised accounting systems.
Check the official list on the department's website for the latest version of each instruction.
This explanation is for general awareness and does not replace the official text or professional advice.