Page 349 - SAIT Compendium 2016 Volume1

Fourth Schedule INCOME TAX ACT 58 OF 1962 Fourth Schedule
(8) For the purposes of this paragraph, ‘taxes’ means the normal tax levied under this Act.
[Sub-para. (8) added by s. 48 (b) of Act 88 of 1971 and substituted by s. 53 (b) of Act 94 of 1983, by s. 44 of Act 121 of 1984 and by s. 49 of Act 32 of 2004.]
[Heading preceding para. 28A inserted by s. 56 (1) of Act 85 of 1974 and deleted by s. 38 of Act 36 of 1996.]
28A. Payments by way of employees’ tax and provisional tax must, for the purposes of this Act and subject to the provisions of paragraph 28, be regarded as having been made in respect of the taxpayer’s liability for tax whether or not the liability has been ascertained or determined at the date of any payment.
[Para. 28A inserted by s. 56 (1) of Act 85 of 1974, deleted by s. 54 of Act 94 of 1983 and inserted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
29. No refund of any amount of employees’ tax or provisional tax shall be made to the taxpayer concerned otherwise than as provided in paragraph 28 or in such circumstances as may be determined by the Commissioner in any deduction tables prescribed by him or her under paragraph 9.
[Para. 29 substituted by s. 57 of Act 85 of 1974, by s. 55 of Act 94 of 1983, by s. 43 of Act 90 of 1988, by s. 54 of Act 101 of 1990 and by s. 18 (1) of Tax Administration Laws Amendment Act, 2015 – date of commencement: 1 March 2016, the substitution applies iro years of assessment commencing on or after that date.]
OFFENCES (para. 30)
30. (1) Any person who wilfully and without just cause—
(a) makes or becomes liable to make any payment of remuneration and who fails to deduct or withhold therefrom any
amount of employees’ tax or to pay such amount to the Commissioner as and when required by paragraph 2; or
(b) uses or applies any amount deducted or withheld by him by way of employees’ tax for purposes other than the
payment of such amount to the Commissioner; or
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Wording of para. 29 in force until its substitution wef 1 March 2016
29. No refund of any amount of employees’ tax or provisional tax shall be made to the taxpayer concerned otherwise than as provided in paragraph 11B or 28 or in such circumstances as may be determined by the Commissioner in any deduction tables prescribed by him under paragraph 9.
(c) . . .
(d) . . .
[Item (c) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.] [Item (d) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(e) . . .
[Item (e) substituted by s. 45 of Act 21 of 1995 and deleted by s. 271 of Act 28 of 2011 – date of commencement:
1 October 2012.]
(f) fails or neglects to deliver to any employee or former employee any employees’ tax certi cate as required by
paragraph 13; or
(g) fails to comply with any condition prescribed by the Commissioner in terms of subparagraph (11) of paragraph 13
in regard to the manner in which employees’ tax certi cates may be used or as to the surrender of unused stocks of such certi cates, or to account for used, unused or spoiled employees’ tax certi cates when required by the Commissioner under that paragraph or on ceasing to be an employer fails to surrender unused employees’ tax certi cates in his possession as required by subparagraph (13) of that paragraph; or
(h) . . .
[Item (h) deleted by s. 19 of Tax Administration Laws Amendment Act, 2015 – date of commencement: date of
promulgation of Tax Administration Laws Amendment Act, 2015.]
(i) .. .
[Item (i) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(j) being a registered employer under paragraph 15 (1), fails or neglects to notify the Commissioner of having ceased
to be an employer as required by paragraph 15 (3); or
[Item (j) substituted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(k) . . .
[Item (k) deleted by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(l) not being an employer and without being duly authorized by any person who is an employer, issues or causes to be
issued any document purporting to be an employees’ tax certi cate; or
(m) fails to submit to the Commissioner any estimate of his taxable income as required under paragraph 19,
shall be guilty of an offence and liable on conviction to a ne or to imprisonment for a period not exceeding 12 months. [Sub-para. (1) amended by s. 44 of Act 53 of 1999 and by s. 271 of Act 28 of 2011 – date of commencement: 1 October 2012.]
(2) For the purposes of item (b) of subparagraph (1) an amount which has been deducted or withheld by any person from remuneration shall until the contrary is proved be deemed to have been used or applied by such person for purposes other than the payment of such amount to the Commissioner if such amount is not paid to the Commissioner within the period allowed for payment under paragraph 2.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 341
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Wording of item (h) in force until its deletion wef date of promulgation of Tax Administration Laws Amendment Act, 2015
(h) fails to comply with any condition prescribed by the Commissioner by which he is bound in terms of subparagraph
(12) of paragraph 13; or
INCOME TAX ACT – SCHEDULES