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

Notices

2018 Notices

Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

1. General

 

(1) Any term or expression in this notice to which a meaning has been assigned in a "tax Act" as defined in section 1 of the Tax Administration Act, 2011, has the meaning so assigned, unless the context indicates otherwise and the following terms have the following meaning—

 

"2018 year of assessment" means—

(a) in the case of a company, the financial year of that company ending during the 2018 calendar year; and
(b) in the case of any other person, the year of assessment ending during the period of 12 months ending on 28 February 2018; and

 

"income tax return" means a return for the assessment of normal tax in respect of the 2018 year of assessment.

 

(2) Notice is hereby given in terms of section 25 of the Tax Administration Act, read with section 66(1) of the Income Tax Act, that a person specified in terms of paragraph 2 is required to submit an income tax return within the period prescribed in paragraph 4.