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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

14. Employers to keep records and furnish returns

 

(1) In addition to the records required in accordance with Part A of Chapter 4 of the Tax Administration Act, every employer shall in respect of each employee maintain a record showing—

[Words in paragraph 14(1) of the Fourth Schedule preceding item (a) substituted by section 271, read with paragraph 85(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

paid or due by him or her to such employee;

(b) the amount of employees' tax deducted or withheld from the amounts of remuneration contemplated in item (a);
(c) the income tax reference number of that employee where that employee is registered as a taxpayer in terms of section 67; and
(d) such further information as the Commissioner may prescribe,

and such record shall be retained by the employer and shall be available for scrutiny by the Commissioner.

[Paragraph 14(1) of the Fourth Schedule substituted by section 21(a) of the Taxation Laws Second Amendment Act, 2009 (Act No. 18 of 2009)]

 

(2) Every employer shall when making any payment of employees' tax submit to the Commissioner a return.

[Paragraph 14(2) of the Fourth Schedule substituted by section 271, read with paragraph 85(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(3)        Every employer shall—

(a) by such date or dates as prescribed by the Commissioner by notice in the Gazette; and
(b) if the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay remuneration to any employee or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be,

or within such longer time as the Commissioner may approve, render to the Commissioner a return.

[Words in paragraph 14(3) of the Fourth Schedule following item (b) substituted by section 271, read with paragraph 85(c) of Schedule 1, of the Taxation Laws Second Amendment Act, 2009 (Act No. 18 of 2009)]

[Paragraph 14(3) of the Fourth Schedule substituted by section 21(c) of the Taxation Laws Second Amendment Act, 2009 (Act No. 18 of 2009)]

 

(4) [Section 14(4) of the Fourth Schedule deleted by section 271, read with paragraph 85(d) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(5) Unless the Commissioner otherwise directs, no employees’ tax certificate as contemplated in paragraph 13(2)(a) or (c) shall be delivered by the employer until such time as the return contemplated in subparagraph (3) has been rendered to the Commissioner.

[Section 14(5) of the Fourth Schedule substituted by section 13 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]

 

(6) If an employer fails to render to the Commissioner a return referred to in subparagraph (3) within the period prescribed in that subparagraph, the Commissioner may impose on that employer a penalty, which is deemed to be a percentage based penalty imposed under Chapter 15 of the Tax Administration Act, for each month that the employer fails to submit a complete return which in total may not exceed 10 per cent of the total amount of employees’ tax deducted or withheld or which should have been deducted or withheld by the employer from the remuneration of employees for the period described in that subparagraph.

[Section 14(6) of the Fourth Schedule substituted by section 20 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]