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


2011 Regulations

Regulations on reporting by municipalities in terms of section 13quat(9) of the Income Tax Act, 1962

5. Time periods for reporting


The reports contemplated in regulations 2 and 3 must be submitted to the Commissioner and the Minister within 3 months after the end of each financial year of that municipality.