Special Investigating Units and Special Tribunals Act, 1996
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter II : The TaxesPart IIIA : Taxation of foreign entertainers and sportspersons47K. Notification of specified activity |
Any resident who is primarily responsible for founding, organising, or facilitating a specified activity in the Republic and who will be rewarded directly or indirectly for that function of founding, organising or facilitating must, in the manner and form prescribed by the Commissioner—
| (a) | notify the Commissioner of that specified activity within 14 days after the agreement relating to that founding, organising or facilitating of that specified activity has been concluded; and |
| (b) | provide to the Commissioner such other details relating thereto as may be required by the Commissioner. |
