Page 13 - SAIT Compendium 2016 Volume2

NAME
GN and GG
DATE
SECTION OF INCOME TAX ACT
PAGE
Manner of submission
of certain returns and payments of employees’ tax prescribed in terms of s. 65 of the Act
GN 1118 in GG 33811
29 November 2010
Section 65
35
Income tax 2015: notice to furnish returns for the 2015 year of assessment
GN 510 in GG 38874
12 June 2015
Section 66 (1), read with s. 25 of Tax Administration Act
64
Notice to reporting institutions to furnish bi-annual returns of investment and interest with effect from the 2013 year of assessment in terms of s. 69 of the Act
GN 173 in GG 35090
29 February 2012
Section 69
52
Notice setting out arrangements for purposes of s. 76A (1) (a) and (b)
GN R180 in GG 27344
1 March 2005
Section 76A (1) (a) and (b)
27
Notice setting out excluded arrangements for purposes of s. 80N (4)
GN 384 in GG 30941
1 April 2008
Section 80N (4)
33
Notice xing amount of tax in dispute for purposes of appeal to tax board
GN 271 in GG 29742
28 March 2007
Section 83A
26
Time of making of certain payments of income tax and value-added tax prescribed in terms of the Income Tax Act 58 of 1962 and para. (iv) of the proviso to s. 28 (1) of the Value-Added Tax Act 89 of 1991
GN 291 in GG 34177
1 April 2011
Section 89sex (2) of the Income Tax Act 58 of 1962 and para. (iv) of the proviso to s. 28 (1) of the Value-Added Tax Act 89 of 1991
49
Circumstances under which the Commissioner may write off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount
GN 316 in GG 29788
13 April 2007
Section 91A
28
General regulations
GN R105 in GG 1011
22 January 1965
Section 107
7
Notice in terms of para. 2C of the Second Schedule to the Act
GN 289 in GG 32005
11 March 2009
Paragraph 2C of the Second Schedule
41
Declaration of a person or class or category of person as an employee in terms of para. (d) of the de nition of ‘employee’ in the Fourth Schedule
GN 412 in GG 32109
7 April 2009
Paragraph (d) of the de nition of ‘employee’ in the Fourth Schedule
42
Determination of a date upon which the new employees tax deduction tables as prescribed in terms of para. 9 (1) of the Fourth Schedule will come into operation
GN 224 in GG 37499
31 March 2014
Paragraph 9 (1) of the Fourth Schedule
53
Notice in terms of para.
14 (3) (a) of the Fourth Schedule prescribing the date by which an employer must render a return
GN 262 in GG 38618
27 March 2015
Paragraph 14 (3) (a) of the Fourth Schedule
53