Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part IIIA : Taxation of foreign entertainers and sportspersons
47F. Submission of return
|(1)||A taxpayer must, together with the payment contemplated in section 47C(1), submit to the Commissioner a return.|
|(2)||A resident who pays to the Commissioner any amount in terms of section 47E, must together with that payment submit to the Commissioner a return.|
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