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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IV: Payment and Recovery of Tax

89sept. Power of Minister to determine date for submission of returns and payment of tax, interest and penalties (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Notwithstanding any other provision of this Act, where the date for the submission of a return or the payment of tax, penalties or interest is the last day of the financial year of the Government, the Minister may by notice in the Gazette prescribe any other date for submission of the return and payment of the tax, penalties and interest, which date may not fall on a day more than two business days prior to the last day of that year.

 

2) The notice contemplated in subsection (1) must be published at least 30 days prior to the date so prescribed by the Minister.