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Income Tax Act, 1962 (Act No. 58 of 1962)

Schedules

Fourth Schedule : Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax

Part II : Employees' Tax

15. Registration of Employers

 

(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.

[Paragraph 15(1) of the Fourth Schedule substituted by section 271, read with paragraph 86(a) of Schedule 1, of  Tax Administration Act, 2011 (Act No. 28 of 2011)Act No. 28 of 2011]

 

(1A) [Paragraph 15(1A) of the Fourth Schedule deleted by section 43 of the Income Tax, 1995 (Act No. 21 of 1995)]

 

(2) [Paragraph 15(2) of the Fourth Schedule deleted by section 271, read with paragraph 86(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(3) Every person who is registered as an employer shall within 14 days after ceasing to be an employer, notify the Commissioner in writing of the fact of the employer having ceased to be an employer.

[Paragraph 15(3) of the Fourth Schedule substituted by section 271, read with paragraph 86(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(4) [Paragraph 15(4) of the Fourth Schedule deleted by section 271, read with paragraph 86(d) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].