Page 544 - Juta's Indirect Tax

Returns submission TAX ADMINISTRATION ACT: REGULATIONS AND NOTICES Returns submission
4. Due date for submitting a third party return
The return mentioned in the Table, containing all information required in respect of the period from— 4.1. 1 March to 31 August, must be submitted by 31 October; and
4.2. 1 March to the end of February, must be submitted by 31 May.
5. Manner of submitting a third party return
5.1 If a third party return comprises 20 or fewer, detailed records, the declaration portion of the return and the detailed portion of the return must be submitted—
5.1.1 electronically using the SARS eFiling platform; or
5.1.2 manually to the SARS of ce closest to the person’s place of business.
5.2 If a third party return comprises 21 to 50 000 detailed records, the declaration portion of the return must be submitted electronically using the SARS eFiling platform and the detailed portion of the return must be submitted electronically using the SARS hypertext transfer protocol secure (https) bulk data le platform.
5.3 If a third party return comprises more than 50 000 detailed records the declaration portion of the return must be submitted electronically using the SARS eFiling platform and the detailed portion of the return must be submitted electronically using the SARS managed data transfer platform.
6. Alternative arrangements with SARS
SARS may agree that a person, who is required to submit a return in accordance with this Schedule, may submit a return in respect of a different period, upon an alternative date and in an alternative manner, as the case may be.
RETURNS TO BE SUBMITTED BY THIRD PARTIES IN TERMS OF SECTION 26 OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011) Promulgated under
GN 420 in GG 36565 of 14 June 2013
In terms of section 26 of the Tax Administration Act, 2011, I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby require that the persons speci ed in the attached Schedule must submit returns for 2013 and following years by the dates prescribed in the Schedule.
(Signed)
G N V MAGASHULA
COMMISSIONER: SOUTH AFRICAN REVENUE SERVICE
SCHEDULE
1. General
Any term or expression contained in this notice to which a meaning has been assigned in a ‘tax Act’ as de ned in section 1 of the Tax Administration Act, 2011, has the meaning so assigned, unless the context indicates otherwise.
2. Persons required to submit third party returns
A ‘ nancial institution’ described in paragraph (a) (i) of the de nition of ‘ nancial institution’ in the Financial Services Board Act, 1990, is required to submit—
3.1. an IT3(b) or a data le compiled in accordance with SARS’ Business Requirement Speci cation: IT3 Data Submission; 3.2 an IT3(c) or a data le compiled in accordance with SARS’ Business Requirement Speci cation: IT3 Data
Submission; and
3.3. an IT3(f) or a data le compiled in accordance with SARS’ Business Requirement Speci cation: Insurance Payments.
3. Date for submitting a third party return
The returns mentioned in paragraph 2, containing all information for the period from— 3.1. 1 March to 31 August, must be submitted by 31 October; and
3.2. 1 March to the end of February, must be submitted by 14 June.
4. Alternative arrangements with SARS
SARS may agree that a person, who is required to submit a return in accordance with this Schedule, may submit a return in respect of a different period and upon an alternate date, as the case may be.
RETURNS TO BE SUBMITTED IN TERMS OF SECTION 26 OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011)
Promulgated under
GN 421 in GG 36565 of 14 June 2013
In terms of section 26 of the Tax Administration Act, 2011, I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby require companies that have issued share warrants to bearer, in terms of
536 Juta’s IndIrect tax 2016