Juba
The National Revenue Authority (NRA) have announced the reintroduction of taxation on social security payments, in line with the Government's decision to change Section 58 (1) of the 2009 Taxation Act.
The changes will apply to income received from the National Social Insurance Fund (NSIF), though not any other forms of social benefit. Gratuity, severance pay and leave pay are all exempt from personal income tax.
In their recent statement on the matter, the NRA were also clear in pointing out that the changes in taxation will apply to NGOs and other international organisations working in South Sudan.
The taxation status of NSIF status has been changeable since its introduction shortly after independence. The last time personal income tax applied was 2018.
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