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

Schedules

Fourth Schedule : Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax

Part II : Employees' Tax

13. Furnishing and obtaining of employees' tax certificates

 

(1) Subject to the provisions of paragraphs 5, 14(5) and 28, every employer who during any period contemplated in subparagraph (1A) deducts or withholds any amount by way of employees' tax as required by paragraph 2 shall within the time allowed by subparagraph (2) of this paragraph deliver to each employee or former employee to whom remuneration has during the period in question been paid or become due by such employer, an employees' tax certificate in such form as the Commissioner may prescribe or approve, which shall show the total remuneration of such employee or former employee and the sum of the amounts of employees' tax deducted or withheld by such employer from such remuneration during the said period, excluding any amount of remuneration or employees' tax included in any other employees' tax certificate issued by such employer unless such other certificate has been surrendered to such employer by the employee or former employee and has been cancelled by such employer and dealt with by the employer as provided in subparagraph (10).

[Paragraph 13(1)(a) of the Fourth Schedule substituted by section 12(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

(1A) The period referred to in subparagraph (1) shall be the period of 12 months ending on the last day of February of any year or, at the option of the employer which may be exercised by him in relation to all his employees or any class of his employees, the period, whether of 12 months or not (to be known as an alternate period), commencing on the day following the last day of the preceding alternate period in relation to the employer and ending on a date falling not more than 14 days (or such greater number of days as the Commissioner having regard to the circumstances of the case may allow) before or after the last day of February of any year.

[Paragraph 13(1A) of the Fourth Schedule inserted by section 49(b) of the Income Tax Act, 1990 (Act No. 101 of 1990)]

 

(1B) Where any employer has in relation to any employee exercised an option as contemplated in subparagraph (1A), any remuneration which is paid or becomes payable to the employee by the employer during an alternate period shall for the purposes of this Act be deemed to have been paid or to have become payable to the employee during the year of assessment ended on the last day of February of the calendar year in which such alternate period ended.

[Paragraph 13(1B) of the Fourth Schedule inserted by section 49(b) of the Income Tax Act, 1990 (Act No. 101 of 1990)]

 

(2) The employees' tax certificate referred to in subparagraph (1) shall be delivered—
(a) if the employer who is required to deliver the certificate has not ceased to be an employer in relation to the employee concerned, within 60 days after the end of the period to which the certificate relates;

[Paragraph 13(2) substituted by section 49(c) of the Income Tax Act, 1990 (Act No. 101 of 1990)]

(b) if the said employer has ceased to be an employer in relation to the employee concerned but has continued to be an employer in relation to other employees, within fourteen days of the date on which he has so ceased; or
(c) if the said employer has ceased to be an employer, within 14 days of the date on which the employer has so ceased,

[Paragraph 13(2)(c) of the Fourth Schedule substituted by section 12(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

or in any particular case within such further period as the Commissioner may approve.

[Paragraph 13(2) of the Fourth Schedule substituted by section 24(a) of the Income Tax Act, 1963 (Act No. 72 of 1963)]

 

(3) For the purposes of subparagraph (2) an employer shall, if the Commissioner having regard to the circumstances of the case so directs be deemed not to have ceased to be an employer in relation to any of his casual employees who is likely from time to time to be re-employed by such employer.

[Paragraph 13(3) substituted by section 24(a) of the Income Tax Act, 1963 (Act No. 72 of 1963)]

 

(4) Notwithstanding the provisions of subparagraphs (1) and (2) any employer who has deducted or withheld employees' tax from the remuneration of any employee shall as and when required by the Commissioner deliver to such employee an employees' tax certificate in such form as the Commissioner may prescribe or approve, which shall show the total remuneration of such employee or former employee and the sum of the amounts of employees' tax deducted or withheld by such employer from such remuneration during any period specified by the Commissioner but excluding any amount of remuneration or employees' tax included in any other employees' tax certificate issued by such employer unless such other certificate has been surrendered to such employer by the employee or former employee and has been cancelled by such employer and dealt with by him as provided in subparagraph (10).

[Paragraph 13(4) substituted by section 24(a) of the Income Tax Act, 1963 (Act No. 72 of 1963)]

 

(5) It shall be the duty of any employee or former employee who has not received an employees' tax certificate within the time allowed by subparagraph (2) forthwith to apply to the employer for such certificate.

[Paragraph 13(5) substituted by section 24(a) of the Income Tax Act, 1963 (Act No. 72 of 1963)]

 

(6) [Paragraph 13(6) of the Fourth Schedule deleted by the Taxation Laws Second Amendment Act, 2008 (Act No. 4 of 2008).

 

(7) It shall be sufficient compliance with the provisions of subparagraph (1) or (4) in regard to the delivery of any employee's tax certificate to any employee or former employee if such certificate is delivered to the employees' authorized agent or the representative taxpayer in respect of the remuneration shown in such certificate or, where delivery cannot conveniently be effected by personal delivery, if such certificate is sent to the employee or former employee or such agent or representative taxpayer.

[Section 13(7) of the Fourth Schedule substituted by section 11(1)(a) of the Tax Administration Laws Amendment, Act 2013 (Act No. 39 of 2013)]

 

(8) An employer may at the request of the employee or former employee issue a duplicate employees' tax certificate but any such duplicate shall be clearly marked as such and shall disclose full details of the original certificate.

 

(9) Unless authorized thereto by the Commissioner no duplicate employees' tax certificate may be issued by an employer otherwise than as provided in subparagraph (8).

 

(10) Any cancelled or spoiled employees' tax certificate shall not be destroyed by the employer concerned but shall be retained by him until the Commissioner requires it to be surrendered to him.

 

(11) The Commissioner shall control the issue to employers of stocks of unused employees' tax certificates and may prescribe conditions in regard to the manner in which such unused certificates may be used or as to the surrender of unused stocks of such certificates and every employer shall account to the Commissioner for used, unused, cancelled or spoiled certificates and when required by the Commissioner.

 

(12) [Schedule 13(12) of the Fourth Schedule deleted by section 11(1)(b) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013) - effective 1 January 2013]

 

(13) Every person who ceases to be an employer shall, unless the Commissioner otherwise directs, within fourteen days of his ceasing to be an employer surrender to the Commissioner all unused employees tax certificates in his possession.

 

(14) If any person fails to surrender any unused employees tax certificates as required by subparagraph (12) or (13), any officer engaged in carrying out the provisions of this Act who has in relation to such person been authorized thereto by the Commissioner in writing or by telegram may without previous notice, at any time during the day enter any premises whatsoever and on such premises search for and seize such certificates and in carrying out such search, open or cause to be removed and open any article in which he suspects any such certificates to be contained.

 

(15) For the purposes of this Schedule any employees' tax certificates on which appears the name or any trade name of any employer shall until the contrary is proved be deemed to have been issued by such employer if such certificate is in a form prescribed by the Commissioner for general use and was supplied by the Commissioner to such employer for use by him or is in a form approved by the Commissioner under subparagraph (12) for use by such employer.

[Paragraph 13(15) substituted by section 24(b) of the Income Tax Act, 1963 (Act No. 72 of 1963)]