Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)

1. Definitions

Purchase

For the purposes of this Act any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962), the Sales Tax Act, 1978 (Act No. 103 of 1978), prior to the repeal thereof, the Value-Added Tax Act, 1991 (Act No. 89 of 1991), or any law of a former state or territory imposing any tax similar to the tax imposed by any of the said Acts, bears the meaning so assigned, and, unless the context otherwise indicates-

"Commissioner"

means the Commissioner for Inland Revenue or any officer who performed similar functions as that Commissioner in a former state or territory;

"former state or territory"

means the former Republics of Transkei, Bophuthatswana, Venda and Ciskei and any territory declared under section 26 of the Self-governing Territories Constitution Act, 1971 (Act No. 21 of 1971), prior to the repeal thereof, to be a self-governing territory;

"qualifying employer"

means any employer who-

a)	was not registered with the Commissioner for the purposes of employees' tax as at 26 April 1994 and had not on or before that date applied to the Commissioner to be registered for those purposes;

b)	was so registered as at 26 April 1994, but in respect of whom the Commissioner was unable to enforce any law regulating the payment of employees' tax, by reason of the fact that such employer's whereabouts for the purposes of employees' tax were unknown to the Commissioner on that date;

has previously rendered a declaration in terms of paragraph 14(2) of the Fourth Schedule to the Income Tax Act, 1962, to the Commissioner in respect of any period which ended on or before 28 February 1994 and during the relief period discloses to the Commissioner full and true details of any amount of employees' tax required to be deducted or withheld from any remuneration of any employee during such period, which were required to be included in such declaration, but which such employer failed so to include and which were unknown to the Commissioner as at 1 November 1996; or

is registered with the Commissioner for employees' tax purposes and is liable for any interest or penalty in terms of the Income Tax Act, 1962, in respect of the late payment or underpayment of any employees' tax, other than employees' tax which has become payable as a result of the disclosure of details by such employer as contemplated in paragraph (c), in relation to any period which ended on or before 28 February 1994, and who-

i)	submits all declarations in respect of employees' tax for all periods which ended on or before 31 October 1996, on or before the last day of the relief period; or

ii)	makes arrangements with the Commissioner during the relief period to submit such declarations within six months after the last day of the relief period;

"qualifying taxpayer"

means any taxpayer who-

a)	was not registered with the Commissioner for the purposes of normal tax as at 26 April 1994 and had not on or before that date applied to the Commissioner to be registered for those purposes;

b)	was so registered as at 26 April 1994, but in respect of whom the Commissioner was unable to enforce any law imposing normal tax by reason of the fact that such taxpayer's whereabouts for the purposes of normal tax were unknown to the Commissioner on that date;

has previously rendered a return of income to the Commissioner in respect of any year of assessment which ended on or before 31 December 1994, and during the relief period discloses to the Commissioner full and true details of any income, deduction or allowance which were required to be included in such return, but which such taxpayer failed so to include and which were unknown to the Commissioner as at 1 November 1996; or

is registered with the Commissioner for normal tax purposes and is liable for any interest, penalty or additional tax in terms of the Income Tax Act, 1962, in respect of the late payment or underpayment of any normal tax, other than normal tax which has become payable as a result of the disclosure by such taxpayer of details contemplated in paragraph (c), in relation to any year of assessment which ended on or before 31 December 1994 and who-

i)	submits all returns of income for all years of assessment ending on or before 31 December 1996, on or before the last day of the relief period; or

ii)	makes arrangements with the Commissioner during the relief period to submit all returns of income in respect of-

aa)	all years of assessment which ended on or before 31 December 1995, within three months after the last day of the relief period; and

bb)	any year of assessment ending during the 12 months' period ending on 31 December 1996, within 15 months after the end of such year of assessment;

"qualifying vendor"

means any vendor who-

a)	was not registered with the Commissioner for the purposes of value-added tax as at 26 April 1994 and had not on or before that date applied to the Commissioner to be registered for those purposes;

b)	was so registered as at 26 April 1994, but in respect of whom the Commissioner was unable to enforce any law imposing value-added tax by reason of the fact that such vendor's whereabouts for the purposes of value-added tax, were unknown to the Commissioner on that date;

c)	has previously rendered a return in terms of the Value-Added Tax Act, 1991, to the Commissioner, where, for the purposes of section 27 of the said Act such vendor is a vendor falling within-

i)	Category A, in relation to any tax period which ended on or before 10 April 1994; and

ii)	any other Category, in relation to any tax period which ended on or before 10 March 1994,

and during the relief period discloses to the Commissioner full and true details for the purposes of any calculation of value-added tax payable or refundable, which were required to be included in such return but which such vendor had failed so to include and which were unknown to the Commissioner as at 1 November 1996; or

is registered with the Commissioner for value-added tax purposes and is liable for any interest, penalty or additional tax in terms of the Value-Added Tax Act, 1991, in respect of the late payment or underpayment of any value-added tax, other than any value-added tax which has become payable as a result of the disclosure of details by such vendor as contemplated in paragraph (c), where, for the purposes of section 27 of the said Act, such vendor is a vendor falling within-

i)	Category A, in relation to any tax period which ended on or before 10 April 1994; and

ii)	any other Category, in relation to any tax period which ended on or before 10 March 1994, and who-

aa)	submits all returns in respect of value-added tax for all tax periods which ended on or before 31 October 1996, on or before the last day of the relief period; or

bb)	makes arrangements with the Commissioner during the relief period to submit such returns within six months after the last day of the relief period;

"relief period"

means the period from 1 November 1996 until 28 February 1997;

"Sales Tax Acts"

means the Sales Tax Act, 1978, read with section 85(2) of the Value-Added Tax Act, 1991, and any law of a former state or territory in terms of which a sales tax is or was leviable.

2)	Any reference in this Act-

a)	to any tax contemplated in this Act shall be construed as including a reference to any similar tax imposed by a law of a former state or territory; and

b)	to any interest, penalty or additional tax contemplated in this Act shall be construed as including a reference to any similar interest, penalty or additional tax imposed by a law of a former state or territory.