Page 206 - Juta's Indirect Tax

s 5 SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 s 7
(6) Any employer that is exempt from the payment of the levy as contemplated in section 4 (a), (c), (d) and (e), must register in terms of subsection (1).
[Sub-s. (6) substituted by s. 92 (1) of Act 30 of 2000.]
6 Payment of levy to Commissioner and refund
(1) Subject to section 7, every employer must, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner within the period determined in this Act.
[Sub-s. (1) substituted by s. 271 of Act 28 of 2011.]
(1A) Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the levy to the Commissioner within the periods as prescribed in paragraph 11 (4A) of the Sixth Schedule to that Act.
[Sub-s. (1A) inserted by s. 23 (1) (a) of Act 39 of 2013
– date of commencement: 1 March 2014; the insertion applies iro tax periods commencing on or after that date.]
(2) An employer must, together with payment of the levy in terms of subsection (1) or (1A), submit a return.
[Sub-s. (2) substituted by s. 271 of Act 28 of 2011 (date of commencement: 1 October 2012) and by s. 23 (1) (b) of Act 39 of 2013 – date of commencement: 1 March 2014; the substitution applies iro tax periods commencing on or after that date.]
(2A) Every employer shall—
(a) by such date or dates as prescribed by the Com-
missioner by notice in the Gazette; and
(b) if the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a levy as prescribed in terms of section 3, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve, render to the Commissioner such return as the
Commissioner may prescribe.
[Sub-s. (2A) inserted by s. 43 of Act 18 of 2009.]
(3) . . .
[Sub-s. (3) deleted by s. 30 (a) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(4) If the Director-General has allocated in accordance with section 8 the full amount or any portion of an amount refunded in terms of section 190 of the Tax Administration Act, the Director-General must, when necessary, withhold the amount so allocated from future payments due to the SETA or National Skills Fund, as the case may be, in terms of this Act.
[Sub-s. (4) substituted by s. 30 (b) of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(5) The Commissioner must, before the seventh day of each month, or such longer period as the Commissioner and Director-General may agree, notify the Director-General of— (a) the names of employers in each SETA and the amount
of levies, interest and penalties collected from and
refunds made to those employers; and
(b) the names of employers which do not fall within the
jurisdiction of any SETA and the amount of levies, interest and penalties collected from and refunds made to those employers,
during the previous month.
[Sub-s. (5) amended by s. 76 of Act 19 of 2001.]
6B . . .
[S. 6B inserted by s. 45 of Act 5 of 2001 and repealed by
s. 46 of Act 32 of 2005.]
7 Payment of levy to SETA and refund
(1) Subject to subsection (2), the Minister may, in consultation with the Minister of Finance and by notice in the Gazette, determine that all employers that fall within the jurisdiction of any SETA speci ed in that notice, must pay the levy to—
(a) that SETA; or
(b) a body nominated by the SETA and approved by the
Minister to collect the levy on behalf of that SETA. (2) Before making a determination contemplated in subsection (1), the Minister and the Minister of Finance
must be satis ed that—
(a) suf cient grounds exist for the SETA to collect the
levy from the employers in its jurisdiction;
(b) the SETA, or the body nominated by the SETA to collect the levy on its behalf, has demonstrated the
required competence to collect the levy; and
(c) the costs pertaining to such collection will not exceed two per cent of the total amount of the levies collected. (3) The Minister may withdraw the notice contemplated in subsection (1) if he or she is satis ed that the SETA has not complied in the prescribed manner with section 10 (1) (a), (b), (g) (iii) and (h) (ii) of the Skills Development Act. (4) An employer must, not later than seven days after the end of each month in respect of which the levy is payable—
(a) pay the levy; and
(b) submit to the SETA or approved body and to the
Commissioner a statement—
(i) in such form as the SETA or approved body,
as the case may be, and the Commissioner,
respectively, may require; and
(ii) re ecting the amount of the levy paid to the SETA
or approved body and containing such other information as the SETA or approved body, as the case may be, and the Commissioner may require.
(5) If the amount of a levy, interest or penalty paid by an employer to the SETA or approved body was not leviable or payable, or was in excess of the amount leviable or payable, in terms of this Act, that amount must be refunded to the employer by the SETA or approved body from the funds of the SETA.
(6) If any portion of the amount refunded in terms of subsection (5), has been paid over to the National Skills Fund in terms of section 9 (a), the SETA must withhold that portion from future payments to the Fund in terms of this Act.
Prelex
Wording of sub-ss. (3) and (4) in force until date of promulgation of Tax Administration Laws Amendment Act, 2015
(3) If the amount of any levy, interest or penalty paid by an employer to the Commissioner was not leviable or payable, or was in excess of the amount leviable or payable in terms of this Act, that amount must be refunded to that employer by the Commissioner, which refund is a drawback against the National Revenue Fund.
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(4) If the Director-General has allocated in accordance with section 8 the full amount or any portion of the amount referred to in subsection (3), the Director-General must, when necessary, withhold the amount so allocated from future payments due to the SETA or National Skills Fund, as the case may be, in terms of this Act.