Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Notices2006 NoticesSpecial Tax Measures relating to 2010 FIFA World Cup South AfricaPart II : Provisions relating to entities generally exempt from taxes, duties and levies5. Registration of entity as employer for purposes of certain taxes |
| (1) | An entity contemplated in paragraph 2— |
| (a) | is not required to register with the Commissioner as an employer in terms of the Fourth Schedule to the Income Tax Act, 1962, or to deduct or withhold any employees’ tax from its employees in terms of that Schedule; and |
| (b) | must comply with the provisions of the Unemployment Insurance Contributions Act, 2002 (Act No. 4 of 2002), and the Skills Development Levies Act, 1999 (Act No. 9 of 1999), to the extent that those Acts apply in respect of any employees of that entity who are residents of the Republic. |
| (2) | Notwithstanding subparagraph (1)(a), an entity must provide to the Commissioner a list containing the names, identification numbers and addresses of all its employees who are residents of the Republic and in respect of whom the provisions of the Fourth Schedule to the Income Tax Act, 1962, would, but for the provisions of this Schedule, apply. |
| (3) | An employee contemplated in subparagraph (2) is deemed to be a provisional taxpayer for purposes of the Fourth Schedule to the Income Tax Act, 1962. |
