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

Chapter III  : General Provisions

Part IV : Payment and Recovery of Tax

90. Persons by whom normal tax payable


Subject to the provisions of this Act and the Tax Administration Act, any normal tax is payable by the person by whom any taxable income is received or to whom or in whose favour it accrues or who is legally entitled to the receipt thereof:

Provided that any person may recover so much of the taxation paid by him under this Act as is due to the inclusion in—

[Words preceding proviso substituted by section 271, read with paragraph 67 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

(i) his income of any income deemed to have been received by him or to be his income, as the case may be, in terms of section 7(3), (4), (5), (6), (7) or (8), from the person entitled, whether on his own behalf or in a representative capacity, to the receipt of the income so included, or
(ii) his taxable income of any capital gain in terms of paragraph 68, 69, 70, 71 or 72 of the Eighth Schedule from the person entitled, whether personally or in a representative capacity, to the proceeds on the disposal of the asset, as contemplated in the Eighth Schedule, which gave rise to the capital gain:

[First proviso to section 90 substituted by section 30 of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]

Provided further that nothing herein contained shall be construed as relieving any person required to make any payment by way of employees' tax under the provisions of the Fourth Schedule from any liability, responsibility or duty imposed upon him by this Act.

[Further proviso to section 90 inserted by section 15(c) of the Income Tax Act, 1963 (Act No. 6 of 1963)]