Warning: Not for sensitive visitors nor kids!!

It's that time of the year again, where the taxman is out to nail you -

SOUTH AFRICA REVENUE SERVICES

New Penis Tax For 2003

The only thing we have not yet taxed is the penis.  This is due to the fact that 40% of the time it is hanging around unemployed; 30% of the time it is hard up; 20% of the time it is pissed off and 10% of the time it's in a hole.

It has two dependents, but they're nuts.

Effective January 1, 2003 penises will be taxed according to size.

The tax brackets are as follows:

• 10"-12"           -           Luxury Tax
• 8"-10"             -           Pole Tax
• 5"- 8"              -           Privilege Tax
• 4"- 5"              -           Nuisance Tax

Males exceeding 12" must file under capital gains.

Anyone under 4" is eligible for a refund.

PLEASE DO NOT ASK FOR AN EXTENSION.

Issues still under consideration are as follows:

• Are there penalties for early withdrawal?
• Do multiple partners count as a corporation?
• Are condoms deductible as work clothes?

Sincerely,

SARS