Page 339 - SAIT Compendium 2016 Volume1

Fourth Schedule INCOME TAX ACT 58 OF 1962 Fourth Schedule
(1A) The period referred to in subparagraph (1) shall be the period of 12 months ending on the last day of February of any year or, at the option of the employer which may be exercised by him in relation to all his employees or any class of his employees, the period, whether of 12 months or not (to be known as an alternate period), commencing on the day following the last day of the preceding alternate period in relation to the employer and ending on a date falling not more than 14 days (or such greater number of days as the Commissioner having regard to the circumstances of the case may allow) before or after the last day of February of any year.
[Sub-para. (1A) inserted by s. 49 (b) of Act 101 of 1990.]
(1B) Where any employer has in relation to any employee exercised an option as contemplated in subparagraph (1A),
any remuneration which is paid or becomes payable to the employee by the employer during an alternate period shall for the purposes of this Act be deemed to have been paid or to have become payable to the employee during the year of assessment ended on the last day of February of the calendar year in which such alternate period ended.
[Sub-para. (1B) inserted by s. 49 (b) of Act 101 of 1990.] (2) The employees’ tax certi cate referred to in subparagraph (1) shall be delivered—
(a) if the employer who is required to deliver the certi cate has not ceased to be an employer in relation to the employee concerned, within 60 days after the end of the period to which the certi cate relates;
[Item (a) amended by s. 24 (a) of Act 72 of 1963 and by s. 49 (c) of Act 101 of 1990.]
(b) if the said employer has ceased to be an employer in relation to the employee concerned but has continued to be an
employer in relation to other employees, within fourteen days of the date on which he has so ceased; or
[Item (b) amended by s. 24 (a) of Act 72 of 1963.]
(c) if the said employer has ceased to be an employer, within 14 days of the date on which the employer has so ceased,
[Item (c)* amended by s. 24 (a) of Act 72 of 1963 and substituted by s. 12 (b) of Tax Administration Laws Amendment Act, 2015 (‘seven days’ replaced with ‘14 days’ and ‘he’ replaced with ‘the employer’) – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
or in any particular case within such further period as the Commissioner may approve.
(3) For the purposes of subparagraph (2) an employer shall, if the Commissioner having regard to the circumstances
of the case so directs, be deemed not to have ceased to be an employer in relation to any of his casual employees who is likely from time to time to be re-employed by such employer.
[Sub-para. (3) amended by s. 24 (a) of Act 72 of 1963.]
(4) Notwithstanding the provisions of subparagraphs (1) and (2) any employer who has deducted or withheld
employees’ tax from the remuneration of any employee shall as and when required by the Commissioner deliver to such employee an employees’ tax certi cate in such form as the Commissioner may prescribe or approve, which shall show the total remuneration of such employee or former employee and the sum of the amounts of employees’ tax deducted or withheld by such employer from such remuneration during any period speci ed by the Commissioner but excluding any amount of remuneration or employees’ tax included in any other employees’ tax certi cate issued by such employer unless such other certi cate has been surrendered to such employer by the employee or former employee and has been cancelled by such employer and dealt with by him as provided in subparagraph (10).
[Sub-para. (4) amended by s. 24 (a) of Act 72 of 1963.]
(5) It shall be the duty of any employee or former employee who has not received an employees’ tax certi cate within
the time allowed by subparagraph (2) forthwith to apply to the employer for such certi cate.
[Sub-para. (5) amended by s. 29 (1) of Act 113 of 1977.]
(6) . . .
[Sub-para. (6) deleted by s. 21 (1) (c) of Act 4 of 2008.]
(7) It shall be suf cient compliance with the provisions of subparagraph (1) or (4) in regard to the delivery of
any employee’s tax certi cate to any employee or former employee if such certi cate is delivered to the employees’ authorized agent or the representative taxpayer in respect of the remuneration show in such certi cate or, where delivery cannot conveniently be effected by personal delivery, if such certi cate is sent to the employee or former employee or such agent or representative taxpayer.
[Sub-para. (7) substituted by s. 11 (1) (a) of Act 39 of 2013 – date of commencement: 16 January 2014.]
(8) An employer may at the request of the employee or former employee issue a duplicate employees’ tax certi cate
but any such duplicate shall be clearly marked as such and shall disclose full details of the original certi cate.
(9) Unless authorized thereto by the Commissioner no duplicate employees’ tax certi cate may be issued by an
employer otherwise than as provided in subparagraph (8).
(10) Any cancelled or spoiled employees’ tax certi cate shall not be destroyed by the employer concerned but shall be
retained by him until the Commissioner requires it to be surrendered to him.
(11) The Commissioner shall control the issue to employers of stocks of unused employees’ tax certi cates and may
prescribe conditions in regard to the manner in which such unused certi cates may be used or as to the surrender of unused stocks of such certi cates and every employer shall account to the Commissioner for used, unused, cancelled or spoiled certi cates as and when required by the Commissioner.
(12) . . .
[Sub-para. (12) deleted by s. 11 (1) (b) of Act 39 of 2013 – deletion deemed to have come into operation on 1 January 2013.] (13) Every person who ceases to be an employer shall, unless the Commissioner otherwise directs, within fourteen days
of his ceasing to be an employer surrender to the Commissioner all unused employees’ tax certi cates in his possession.
* Item (c) was also substituted by s. 21 (1) (b) of Act 4 of 2008 (‘seven days’ replaced with ‘14 days’, a provision which was to have come into operation on a date to be announced by the Minister). It would appear that that substitution now forms part of the subparagraph as substituted by s. 12 (b) of Tax Administration Laws Amendment Act, 2015, and that there is therefore no longer a reason why the said s. 21 (1) (b) should enter into force.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 331
INCOME TAX ACT – SCHEDULES