Description
Income Tax Act, 1962 (Act 58 of 1962)
This is a printable version of the act that we have on www.acts.co.za with all the relevant Regulations, Schedules and Notices where applicable.
To view the act on www.acts.co.za click here.
Introduction:
To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons , to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.
