Page 340 - SAIT Compendium 2016 Volume1

Fourth Schedule INCOME TAX ACT 58 OF 1962 Fourth Schedule
(14) If any person fails to surrender any unused employees’ tax certi cates as required by subparagraph (12) or (13), any of cer engaged in carrying out the provisions of this Act who has in relation to such person been authorized thereto by the Commissioner in writing or by telegram may without previous notice, at any time during the day enter any premises whatsoever and on such premises search for and seize such certi cates and in carrying out such search, open or cause to be removed and open any article in which he suspects any such certi cates to be contained.
(15) For the purposes of this Schedule any employees’ tax certi cate on which appears the name or any trade name of any employer shall until the contrary is proved be deemed to have been issued by such employer if such certi cate is in a form prescribed by the Commissioner for general use and was supplied by the Commissioner to such employer for use by him or is in a form approved by the Commissioner under subparagraph (12) for use by such employer.
[Sub-para. (15) amended by s. 24 (b) of Act 72 of 1963.] EMPLOYERS TO KEEP RECORDS AND FURNISH RETURNS (para. 14)
14. (1) In addition to the records required in accordance with Part A of Chapter 4 of the Tax Administration Act, every employer shall in respect of each employee maintain a record showing—
[Words in sub-para. (1) preceding item (a) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(a) the amounts of remuneration paid or due by him or her to such employee;
(b) the amount of employees’ tax deducted or withheld from the amounts of remuneration contemplated in item (a);
(c) the income tax reference number of that employee where that employee is registered as a taxpayer in terms of
section 67; and
(d) such further information as the Commissioner may prescribe,
and such record shall be retained by the employer and shall be available for scrutiny by the Commissioner.
[Sub-para. (1) substituted by s. 21 (a) of Act 18 of 2009.]
(2) Every employer shall when making any payment of employees’ tax submit to the Commissioner a return.
[Sub-para. (2) substituted by s. 40 of Act 88 of 1971, by s. 22 (1) (a) of Act 4 of 2008, by s. 21 (b) of Act 18 of 2009 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(3) Every employer shall—
(a) by such date or dates as prescribed by the Commissioner by notice in the Gazette; and
(b) if the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes
liable to pay remuneration to any employee or otherwise ceases to be an employer, within 14 days after the date on which
the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, or within such longer time as the Commissioner may approve, render to the Commissioner a return.
[Sub-para. (3) substituted by s. 50 of Act 101 of 1990, by s. 22 (1) (a) of Act 4 of 2008 and by s. 21 (c) of Act 18 of 2009 and amended by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(4) . . .
[Sub-para. (4) added by s. 57 of Act 74 of 2002 and deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(5) Unless the Commissioner otherwise directs, no employees’ tax certi cate as contemplated in paragraph 13 (2) (a) or (c) shall be delivered by the employer until such time as the return contemplated in subparagraph (3) has been rendered to the Commissioner.
[Sub-para. (5) added by s. 22 (1) (b) of Act 4 of 2008 and substituted by s. 16 (1) (a) of Act 61 of 2008 and by s. 13 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of promulgation of Tax Administration Laws Amendment Act, 2015.]
(6) If an employer fails to render to the Commissioner a return referred to in subparagraph (3) within the period prescribed in that subparagraph, the Commissioner may impose on that employer a penalty, which is deemed to be a percentage based penalty imposed under Chapter 15 of the Tax Administration Act, for each month that the employer fails to submit a complete return which in total may not exceed 10 per cent of the total amount of employees’ tax deducted or withheld or which should have been deducted or withheld by the employer from the remuneration of employees for the period described in that subparagraph.
[Sub-para. (6) added by s. 22 (1) (b) of Act 4 of 2008 and substituted by s. 22 of Act 8 of 2010 and by s. 271 of Act 28 of 2011 (date of commencement: 1 October 2012) and by s. 20 of Act 21 of 2012 – date of commencement: 20 December 2012.]
[Note: Sub-para. (6) was deleted by s. 16 (1) (b) of Act 61 of 2008, a provision that was to have come into operation on a date to be determined by the Minister. However, the said s. 16 was repealed by s. 271 of Act 28 of 2012 (see para. 194 of Schedule 1 to that Act) wef 1 October 2012.]
REGISTRATION OF EMPLOYERS (para. 15)
15. (1) Every person who is an employer shall apply to the Commissioner in accordance with Chapter 3 of the Tax
Administration Act for registration: Provided that where no one of such employer’s employees is liable for normal tax, the provisions of this paragraph shall not apply to such employer.
[Sub-para. (1) substituted by s. 36 of Act 36 of 1996 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
Prelex
Wording of sub-para. (5) in force until its substitution wef date of promulgation of Tax Administration Laws Amendment Act, 2015
(5) Unless the Commissioner otherwise directs, no employees’ tax certi cate as contemplated in paragraph 13 (2) (a) or (c) shall be delivered by the employer until such time as the return contemplated in subparagraph (3) (a) or (b), as the case may be, has been rendered to the Commissioner.
332 SAIT CompendIum oF TAx LegISLATIon VoLume 1