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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part IIIA: Taxation of foreign entertainers and sportspersons

47K. Notification of specified activity

 

Any resident who is primarily responsible for founding, organising, or facilitating a specified activity in the Republic and who will be rewarded directly or indirectly for that function of founding, organising or facilitating must, in the manner and form prescribed by the Commissioner—

(a) notify the Commissioner of that specified activity within 14 days after the agreement relating to that founding, organising or facilitating of that specified activity has been concluded; and
(b) provide to the Commissioner such other details relating thereto as may be required by the Commissioner.