Page 61 - SAIT Compendium 2016 Volume2

Furnishing returns INCOME TAX ACT: REGULATIONS ANd NOTICES Energy ef ciency
7. For purposes of this notice, any word or expression to which a meaning has been assigned in the Act bears the meaning so assigned.
8. Further information may be obtained from the website: www.sars.gov.za.
Issued by the Commissioner for the South African Revenue Service
DETERMINATION OF A DATE IN TERMS OF PARAGRAPH 9(2) OF THE FOURTH SCHEDULE TO THE INCOME TAX ACT, 1962 (ACT 58 OF 1962), UPON WHICH THE NEW EMPLOYEES’ TAX DEDUCTION TABLES AS PRESCRIBED IN TERMS OF PARAGRAPH 9(1) OF THE FOURTH SCHEDULE TO THE INCOME TAX ACT, 1962 (ACT 58 OF 1962), CAME INTO OPERATION.
Promulgated under
GN 224 in GG 37499 of 31 March 2014
1. In terms of paragraph 9(2) of the Fourth Schedule to the Income Tax Act, 1962 (Act 58 of 1962) it is hereby announced that new deduction tables as prescribed in terms of paragraph 9(1) of the Fourth Schedule, came into operation on 1 March 2014.
2. All previous deduction tables prescribed in terms of paragraph 9(1) of the Fourth Schedule are hereby withdrawn with effect from 1 March 2014.
3. The new deduction tables are known as the Weekly, Fortnightly, Monthly and Annual Tax Deduction Tables with an effective date 2014.03.01 and shall remain in operation until further notice.
4. The Weekly, Fortnightly, Monthly and Annual Tax Deduction Tables with an effective date 2014.03.01, is available on SARS’s website (www.sars.gov.za).
(Signed)
V PILLAY
Acting Commissioner: South African Revenue Service
NOTICE ISSUED IN TERMS OF PARAGRAPH (14)(3)(a) OF THE FOURTH SCHEDULE TO THE INCOME TAX ACT, 1962 (ACT 58 OF 1962), SECTION 8(2A) OF THE UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT, 2002 (ACT 4 OF 2002) AND SECTION 6(2A) OF THE SKILLS DEVELOPMENT LEVIES ACT, 1999 (ACT 9 OF 1999), PRESCRIBING THE DATE BY WHICH AN EMPLOYER MUST RENDER A RETURN AS PRESCRIBED IN THAT PARAGRAPH AND THOSE SECTIONS
Promulgated under
GN 262 in GG 38618 of 27 March 2015
By the power vested in me by paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, 1962, section 8(2A) of the Unemployment Insurance Contributions Act, 2002 and section 6(2A) of the Skills Development Levies Act, 1999, I, Thomas Swabihi Moyane, Commissioner for the South African Revenue Service, hereby determine that an employer’s return (EMP501) for the period –
(a) 1 March 2014 to 28 February 2015 must be rendered on or before 29 May 2015; and
(b) 1 March 2015 to 31 August 2015 must be rendered on or before 30 October 2015.
(Signed)
V PILLAY
Acting Commissioner: South African Revenue Service
NOTICE OF THE DATE UPON WHICH SECTION 12L OF THE INCOME TAX ACT, 1962, (DEDUCTION IN RESPECT OF ENERGY EFFICIENCY SAVINGS), AS INSERTED BY ACT 17 OF 2009, AMENDED BY ACT 7 OF 2010 AND SUBSTITUTED BY ACT 22 OF 2012 COMES INTO OPERATION Promulgated under
GN 855 in GG 37019 of 8 November 2013
I, Pravin Jamnadas Gordhan, Minister of Finance, hereby give notice that section 12L of the Income Tax Act, 1962 (Act 58 of 1962), (Deduction in respect of energy ef ciency savings), as inserted by section 27 of the Taxation Laws Amendment Act, 2009 (Act 17 of 2009), amended by section 27 of the Taxation Laws Amendment Act, 2010 (Act 7 of 2010), and substituted by section 29 of the Taxation Laws Amendment Act, 2012 (Act 22 of 2012), comes into operation on 1 November 2013.
(Signed)
SAIT CompendIum oF TAx LegISLATIon VoLume 2 53