Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part IIIA : Taxation of foreign entertainers and sportspersons
47C. Liability for payment of tax
|(1)||A taxpayer must, within 30 days (or within such further period as the Commissioner may approve) after an amount contemplated in section 47B is received by or accrues to that taxpayer, pay to the Commissioner the amount of tax which is leviable in terms of this Part in respect of that amount.|
|(2)||This section does not apply to any amounts received by or accrued to the taxpayer—|
|(b)||which have been recovered from a resident who is personally liable for the amount in terms of section 47G(1).|
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