National Small Business Act, 1996 (Act 102 of 1996)
R 385
Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter I : Application Procedures4. Deeming application for relief in respect of interest, penalty and additional tax |
Any person contemplated in paragraph (d) of the definition of-
| a) | "qualifying taxpayer" in section 1 shall be deemed to have applied for the relief contemplated in section 5(3); |
| b) | "qualifying employer" in section 1 shall be deemed to have applied for the relief contemplated in section 6(3); or |
| c) | "qualifying vendor" in section 1 shall be deemed to have applied for the relief contemplated in section 7(3), |
on submission, or the arrangement for the submission, of the relevant returns or declarations contemplated in the said paragraphs, respectively.
