In addition to any requirement under the Tax Administration Act, every vendor shall within 21 days notify the Commissioner in writing of—
| (a) |
any change in the constitution or nature of the principal enterprise or enterprises of that vendor; |
| (b) |
any change of address at or from which, or the name in which, any enterprise is carried on by that vendor; |
| (c) |
any change whereby that vendor ceases to satisfy the conditions provided in section 15(2), where the Commissioner has given a direction in respect of that vendor in terms of that section; |
| (d) |
any change whereby the provisions of section 27(3)(a) become applicable in the case of that vendor; |
| (dA) |
[Section 25(dA) deleted by section 9 of Notice No. 16, GG 42169, dated 17 January 2019 (Tax Administration Laws Amendment Act, 2018 (Act No. 22 of 2018)]; |
| (e) |
any change in the composition of the members of a partnership or joint venture; |
| (f) |
[Section 25(f) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (g) |
any change whereby the provisions of section 27(4)(a)(iii) are no longer applicable in the case of that vendor; |
| (h) |
any changes in the majority ownership of any company |
[Section 25(h) proviso deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
Administration of Estates Act, 1965
