Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part I: Returns
75A. Publication of names of Offenders (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
|1)||Notwithstanding the provisions of section 4, the Commissioner may from time to time publish for general information such particulars as specified in subsection (2), realting to any offence committed by any person, where such person has been convicted of such offence in terms of—|
|a)||section 75 or 104, paragraph 11A(7) or 30 of the Fourth Schedule or paragraph 19 of the Seventh Schedule;|
|b)||the common law, where the criminal conduct corresponds materially with an offence referred to in paragraph (a),|
after any appeal or review proceedings in relation thereto have been contemplated or not been instituted within the period allowed therefor.
|2)||Every such publication may specify—|
|a)||the name and address of the offender;|
|b)||such particulars of the offence as the Commissioner may think fit;|
|c)||the year of assessment or tax period during which the offence occurred;|
|d)||the amount or estimated amount of the tax or additional tax involved;|
|e)||the particulars of the fine or sentence imposed.|
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