Page 207 - Juta's Indirect Tax

s 7A SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 s 14
7A . . .
[S. 7A inserted by s. 44 of Act 18 of 2009 and repealed by
s. 271 of Act 28 of 2011.]
8 Distribution of levies paid to Commissioner
(1) The levies, interest and penalties collected by the Commissioner, after deduction of refunds, must be paid into the National Revenue Fund.
(2) Subject to section 6 (4), the total amount of levies, interest and penalties paid into the National Revenue Fund in terms of subsection (1), is a direct charge against the National Revenue Fund for the credit of—
(a) the SETA to the amount contemplated in subsection (3) (b);
(b) the National Skills Fund to the amount contemplated in subsection (3) (a) and (c).
(3) The Director-General must, within 14 days after receipt of a notice from the Commissioner in terms of section 6 (5), allocate—
(a) 20 per cent of the levies, interest and penalties
collected in respect of a SETA to the National Skills
Fund;
(b) 80 per cent of the levies, interest and penalties
collected in respect of a SETA to that SETA after he or she is satis ed that the SETA has complied in the prescribed manner with section 10 (1) (a), (b), (g) (iii) and (h) (ii) of the Skills Development Act;
(c) the levies, interest and penalties collected by the Commissioner from employers which do not fall within the jurisdiction of a SETA to the National Skills Fund.
(4) The levies, interest and penalties allocated to a SETA in terms of subsection (3) (b) must be dealt with in accordance with section 14 of the Skills Development Act.
9 Distribution of levies paid to SETA
Subject to section 10 (3), the executive of cer of a SETA or its approved body, as the case may be, must—
(a) not later than the 15th day of each month, pay 20 per
cent of the levies collected by that SETA in terms of section 7 (1), and of any interest and penalties collected in respect thereof, to the National Skills Fund;
(b) deal with the balance of the levies, interest and penalties so collected in accordance with section 14 of the Skills Development Act.
10 Collection costs
(1) Subject to subsection (2), the Director-General must, on a monthly basis as may be agreed between by the Commissioner and the Director-General, defray the costs of collection by the Commissioner from the levies paid into the National Skills Fund.
(2) The total amount of collection costs referred to in subsection (1), excluding the start-up capital costs, may not exceed two per cent of the total amount of the levies calculated at the rate referred to in section 3 (1) (b).
(3) Subject to subsection (4), a SETA or its approved body may withhold from its payment to the National Skills Fund in accordance of section 9 (a), the cost of collection of the SETA or approved body.
(4) The total amount of collection costs referred to in subsection (3) may not exceed two per cent of the total amount of the levies collected.
11 Interest on late payment
(1) If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6 (2) or 7 (4), interest is payable
Juta’s IndIrect tax 2016
on the outstanding amount at the rate contemplated in paragraph (b) of the de nition of ‘prescribed rate’ in section 1 of the Income Tax Act, calculated from the day following that last day for payment to the day that payment is received by the Commissioner, SETA or approved body, as the case may be.
[NB: Sub-s. (1) has been substituted by s. 271 of, read with para. 152 (a) of Schedule 1 to, Act 28 of 2011, a provision that will come into operation on a date to be proclaimed. See Pendlex below.]
(2) The Commissioner may prescribe by notice in the Gazette that any interest payable in terms of this section be calculated on the daily balance owing and compounded monthly, and such method of determining interest will apply from such date as the Commissioner may prescribe.
(2) The Commissioner or the executive of cer of the SETA or approved body, as the case may be, may remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act.
[Sub-s. (2) substituted by s. 271 of Act 28 of 2011.]
(3) and (4) . . .
[Sub-ss. (3) and (4) added by s. 197 (1) of Act 45 of 2003 and deleted by s. 271 of Act 28 of 2011.]
(5) . . .
[Sub-s. (5) added by s. 46 (1) (b) of Act 18 of 2009 and deleted by s. 271 of Act 28 of 2011.]
13 . . .
[S. 13 amended by s. 93 (1) of Act 30 of 2000 and by s. 70 (1) (c) and (e) of Act 59 of 2000 and repealed by s. 271 of Act 28 of 2011.]
CHAPTER 2
RECOVERY OF LEVY BY SETA (ss 14-19)
14 Recovery of levy
(1) A levy payable by an employer in terms of section 7 (1) to a SETA or its approved body is regarded to be a debt due to the SETA.
(2) If an employer—
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Pendlex
(1) If an employer fails to pay a levy or any portion thereof on the last day for payment thereof, as contemplated in section 6 (2) or 7 (4), interest is payable on the outstanding amount in accordance with the provisions of Chapter 12 of the Tax Administration Act.
[NB: Sub-s. (2) has been deleted by s. 271 of, read with para. 152 (b) of Schedule 1 to, Act 28 of 2011, a provision that will come into operation on a date to be proclaimed.]
[S. 11 substituted by s. 123 of Act 74 of 2002 and by s. 45 of Act 18 of 2009.]
12 Penalties on default
(1) Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6 (2) or 7 (4), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of that unpaid amount.
[Sub-s. (1) substituted by s. 113 of Act 53 of 1999 and by s. 271 of Act 28 of 2011.]
Pendlex
[NB: Sub-s. (1) has been deleted by s. 46 (1) (a) of Act 18 of 2009, a provision that will come into operation on a date to be determined by the Minister.]
SKILLS DEVELOPMENT LEVIES ACT