Page 305 - SAIT Compendium 2016 Volume1

s 90 INCOME TAX ACT 58 OF 1962 s 102
Provided further that nothing herein contained shall be construed as relieving any person required to make any payment by way of employees’ tax under the provisions of the Fourth Schedule from any liability, responsibility or duty imposed upon him by this Act.
[S. 90 amended by s. 15 of Act 6 of 1963, by s. 23 of Act 95 of 1967, by s. 35 of Act 121 of 1984, by s. 20 of Act 96 of 1985, by s. 38 of Act 129 of 1991, by s. 43 of Act 30 of 1998, by s. 51 of Act 59 of 2000, by s. 30 of Act 5 of 2001 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
91 Recovery of tax
(1) . . .
[Sub-s. (1) amended by s. 16 (a), (b) and (c) of Act 6 of 1963, by s. 26 (a) of Act 55 of 1966 and by s. 36 of Act 121 of 1984 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2) . . .
[Sub-s. (2) substituted by s. 38 of Act 89 of 1969 and by s. 26 of Act 36 of 1996 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(3) . . .
[Sub-s. (3) amended by s. 16 (d) and (e) of Act 6 of 1963, substituted by s. 26 (b) of Act 55 of 1966 and deleted by s. 39 of Act 129 of 1991.]
(4) So much of any tax payable by any person as is due to the inclusion in his income of any income deemed to have been received by him or to be his income, as the case may be, in terms of subsection (3), (4), (5), (6), (7) or (8) of section 7, may be recovered from the assets by which the income so included was produced.
[Sub-s. (4) amended by s. 16 (f) of Act 6 of 1963 and substituted by s. 31 (a) of Act 5 of 2001.]
93 . . .
[S. 93 amended by s. 34 (1) of Act 28 of 1997 and by s. 16 of Act 32 of 2005, substituted by s. 12 of Act 61 of 2008 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
93bis . . .
[S. 93bis inserted by s. 17 of Act 6 of 1963 and repealed
by s. 8 of Act 6 of 1972.]
[S. 94 repealed by s. 271 of Act 28 of 2011 – date of
(4A) So much of any tax payable by any person as is due to the inclusion in the taxable income of such person of any capital gain in terms of paragraph 68, 69, 70, 71 or 72 of the Eighth Schedule, may be recovered from the proceeds on the disposal of the asset, as contemplated in the Eighth Schedule, which gave rise to the capital gain.
[Sub-s. (4A) inserted by s. 31 (b) of Act 5 of 2001.]
(5) So much of any interest payable in terms of section eighty-nine as relates to such portion of any tax as is in terms of subsection (4) recoverable from the assets referred to in
that subsection may also be recovered from such assets.
[Sub-s. (5) added by s. 16 (g) of Act 6 of 1963.]
[NB: Sub-s. (5) has been substituted by s. 271 of the Tax Administration Act 28 of 2011, a provision that will be put into operation by proclamation. See Pendlex below.]
91A . . .
[S. 91A inserted by s. 15 of Act 32 of 2005 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
92 . . .
[S. 92 repealed by s. 271 of Act 28 of 2011 – date of
commencement: 1 October 2012.]
[S. 94A inserted by s. 39 of Act 89 of 1969 and repealed
by s. 38 of Act 94 of 1983.]
Part V
[Part V repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
95 . . .
[S. 95 amended by s. 27 of Act 90 of 1962, by s. 35
of Act 28 of 1997 and by s. 32 (a) and (b) of Act 5 of 2001 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
96 . . .
[S. 96 amended by s. 28 of Act 90 of 1962 and by s. 36 of Act 28 of 1997 and repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
97 and 98 . . .
[Ss. 97 and 98 repealed by s. 271 of Act 28 of 2011 – date
of commencement: 1 October 2012.]
99 . . .
[S. 99 substituted by s. 48 of Act 30 of 2000 and repealed by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
100 . . .
[S. 100 repealed by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
101 . . .
[S. 101 amended by s. 29 (a), (b), (c) and (d) of Act 90 of 1962, bys.22ofAct52of1970,bys.39ofAct94of1983,bys.40 ofAct129of1991,bys.27(1)ofAct36of1996,bys.49(1) ofAct30of2000,bys.50(1)(a),(b)and(c)ofAct74of2002 andbys.88(1)ofAct24of2011andrepealedbys.271of Act 28 of 2011 – date of commencement: 1 October 2012.]
Part VI Miscellaneous (ss. 102–112)
102 Refunds and set off
(1) . . .
[Sub-s. (1) amended by s. 35 (a) of Act 20 of 2006 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(1A) The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if—
94 . . . 94A . . .
Pendlex
Sub-s. (5), as substituted by s. 271 of Act 28 of 2011 (to come into operation on a date to be proclaimed by the President)
(5) So much of any interest payable in terms of Chapter 12 of the Tax Administration Act as relates to such portion of any tax as is in terms of subsection (4) recoverable from the assets referred to in that subsection may also be recovered from such assets.
commencement: 1 October 2012.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1
(a) (b)
that person has failed to furnish a return as required in terms of this Act, until that person has furnished such return as required; or
the refund is claimed by that person after a period of three years after the end of the year of assessment, in the case where that person was not required by any provision of this Act to furnish a return of income for that year of assessment and did not render such a
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INCOME TAX ACT – SECTIONS