Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part IV: Payment and Recovery of Tax
89sex. Determination of day and time for payment of tax, interest or penalties
1)Where any day specified for any payment to be made under the provisions of this Act, or the last day of any period within which payment under any provision of this Act shall be made, falls on a Saturday, Sunday or a public holiday, such payment shall be made not later later than the last business day falling prior to such Saturday, Sunday or public holiday.
2)The Commissioner may prescribe the time by which any payment made on any business day must be received by the Commissioner and any payment received after that time shall be deemed to have been made on the first business day following that day