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

Chapter II : The Taxes

Part IIIA : Taxation of foreign entertainers and sportspersons

47D. Withholding of amounts of tax


(1) Any resident who is liable to pay to a taxpayer any amount contemplated in section 47B(1) must deduct or withhold from that payment the amount of tax for which the taxpayer is liable under that section in respect of that amount.


(2) A taxpayer from whom an amount has been deducted or withheld in terms of this section is deemed to have received the amount so deducted or withheld.