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Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III  : General Provisions

Part IV : Payment and Recovery of Tax

91. Recovery of tax

 

(1) [Section 91(1) deleted by section 271, paragraph 68 of Schedule 1) of the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(2) [Section 91(2) deleted by section 271, paragraph 68 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(3) [Section 91(3) deleted by section 39 of the Income Tax Act, 1991 (Act No. 129 of 1991)].

 

(4) So much of any tax payable by any person as is due to the inclusion in his income of any income deemed to have been received by him or to be his income, as the case may be, in terms of subsection (3), (4), (5), (6), (7) or (8) of section 7, may be recovered from the assets by which the income so included was produced.

[Section 91(4) substituted by section 31(a) of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]

 

(4A) So much of any tax payable by any person as is due to the inclusion in the taxable income of such person of any capital gain in terms of paragraph 68, 69, 70, 71 or 72 of the Eighth Schedule, may be recovered from the proceeds on the disposal of the asset, as contemplated in the Eighth Schedule, which gave rise to the capital gain.

[Section 91(4A) substituted by section 31(a) of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]

 

(5) So much of any interest payable in terms of Chapter 12 of the Tax Administration Act as relates to such portion of any tax as is in terms of subsection (4) recoverable from the assets referred to in that subsection may also be recovered from such assets.

[Section 91(5) substituted by section 271, paragraph 68 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].