Tax Justice South Africa conducted this research to document on film, and establish beyond debate, the degree to which the sale of illicit branded cigarettes a trade that costs South Africans billions of rand a year in unpaid tax is now open and endemic nationwide in the wake of the Covid-19 lockdown. The group said it considers all cigarettes sold at R25 a pack or below to be illicit, since such a price cannot possibly cover the cost of manufacture and distribution on top of the minimum collectible tax (MCT) of R20.01 due on each pack (R17.40 excise plus R2.61 Vat)
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This distinction matters and responsible consumption means understanding it
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