Page 208 - Juta's Indirect Tax

s 14
(a) (b)
SKILLS DEVELOPMENT LEVIES ACT 9 OF 1999 Schedule
fails to submit a statement in respect of the amount of levies due as contemplated in section 7 (4) (b); or submits a statement re ecting an amount which, in the opinion of the executive of cer of the SETA or approved body, as the case may be, is less than the amount which is due in terms of this Act,
(2) An employer must provide any facility and assistance at his or her premises that is reasonably required by an inspector to perform his or her functions effectively.
19 Undertakings and compliance orders
Sections 68 to 73 of the Basic Conditions of Employ- ment Act, 1997 (Act 75 of 1997), apply, with the changes required by the context, to—
(a) the monitoring and enforcement of this Act in so far
as it relates to the collection of levies by a SETA or its
approved body; and
(b) any legal proceedings concerning a contravention of
this Act,
in so far as it relates to the collection of levies by a SETA or its approved body.
CHAPTER 3 GENERAL PROVISIONS (ss 20-24)
20 . . .
[S. 20 repealed by s. 271 of Act 28 of 2011.]
20A . . .
[S. 20A inserted by s. 77 of Act 19 of 2001, substituted by s. 124 of Act 74 of 2002 and repealed by s. 271 of Act 28 of 2011.]
21 . . .
[S. 21 repealed by s. 271 of Act 28 of 2011.]
22 Regulations
The Minister may, in consultation with the Minister of Finance and after consultation with the National Skills Authority, make regulations about any matter which—
(a) may or must be prescribed in terms of this Act; and (b) is necessary for the effective administration of this
Act.
23 Amendment of Skills Development Act
The Skills Development Act is amended as set out in the Schedule.
24 Short title and commencement
This Act is called the Skills Development Levies Act, 1999 and takes effect on a date to be determined by the President by proclamation in the Gazette.
the executive of cer of the SETA or approved body, as the case may be, may estimate the amount of the levy due and issue an assessment for the outstanding amount.
(3) If any amount of the levy payable by an employer to a SETA in accordance with section 7 (1), or any interest or penalty in respect thereof, remains unpaid on the last day for payment thereof as contemplated in sections 7 (4) (a), 11 and 12, respectively, the SETA or approved body, as the case may be, may, despite any law to the contrary, recover the outstanding amount by action in a magistrate’s court having jurisdiction in the area in which the person liable for the levy, interest or penalty carries on business.
15 Appointment of inspectors
(1) A labour inspector appointed in terms of section 63 of the Basic Conditions of Employment Act, 1997 (Act 75 of 1997), is regarded to be an inspector for the purposes of this Act in so far as it relates to the collection of levies by a SETA or its approved body.
(2) The Director-General must, by a signed certi cate, designate any person appointed in the prescribed manner and against the prescribed criteria as an agent of a SETA or its approved body as an inspector for the purposes of this Act in so far as it relates to the collection of levies by the SETA or approved body, as the case may be.
(3) An inspector has the same powers afforded to a senior SARS of cial, a SARS of cial or SARS under Chapter 5 of the Tax Administration Act.
[Sub-s. (3) added by s. 271 of Act 28 of 2011.]
16 and 17 . . .
[Ss. 16 and 17 repealed by s. 271 of Act 28 of 2011.]
18 Co-operation with inspectors
(1) Any person who is questioned by an inspector referred to in section 15 must answer all relevant questions lawfully put to that person, truthfully and to the best of his or her ability.
Schedule
AMENDMENT OF SKILLS DEVELOPMENT ACT (Section 23)
1 Amendment of section 1 of Act 97 of 1998
Section 1 of the Skills Development Act is hereby amended by the substitution for the de nitions of ‘Skills Development Levies Act’ and ‘skills development levies’ of the following de nitions:
‘“Skills Development Levies Act” means the Skills Development Levies Act, 1999;
“skills development levies” means a levy as de ned in section 1 of the Skills Development Levies Act;’.
2 Amendment of section 2 of Act 97 of 1998
Section 2 of the Skills Development Act is hereby amended by the substitution in subsection (2) (a) (iii) for the expression ‘levy-grant’ of the expression ‘levy- nancing’.
3 Amendment of section 10 of Act 97 of 1998
Section 10 of the Skills Development Act is hereby amended—
(a) (b) 200
by the substitution for paragraph (f) of subsection (1) of the following paragraph:
‘(f) when required to do so as contemplated in section 7 (1) of the Skills Development Levies Act, collect the skills
development levies, and must disburse the levies, allocated to it in terms of sections 8 (3) (b) and 9 (b), in its
sector;’;
by the substitution for paragraph (k) of subsection (1) of the following paragraph:
‘(k) perform any other duties imposed by this Act or the Skills Development Levies Act or consistent with the
purposes of this Act.’;
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