Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 47 of the Act47B.08 |
47B.08
| (a) | Every operator or an agent shall pay the tax which becomes due in any accounting period prescribed in rule 47B(7)(d) not later than the twenty-first day following the end of that accounting period. |
| (b) | Where the last day for the payment falls on a Saturday, Sunday or public holiday, payment shall be made on the last official working day before that day. |
| (c) | Payment shall be made by— |
| (i) | direct deposit into an account nominated by the Commissioner; or |
| (ii) | via eFiling. |
[Rule 47B.08(c)(ii) substituted by section 3 of Notice No. R. 3871, GG49304, dated 15 September 2023]
