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Income Tax Act, 1962 (Act 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.