Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations on reporting by municipalities in terms of section 13quat(9) of the Income Tax Act, 1962
5. Time periods for reporting
The reports contemplated in regulations 2 and 3 must be submitted to the Commissioner and the Minister within 3 months after the end of each financial year of that municipality.
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Supreme Court Act, 1959