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Income Tax Act, 1962 (Act 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

12. Estimated Assessments (Repealed)

 

[Paragraph 12 was repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Where any employer who is required to deduct or withhold employees’ tax in terms of paragraph 2—
a) has failed to submit a declaration or furnish a return as required in terms of paragraph 14(2) or (3);
b) has submitted a declaration or furnished a return as required in terms of paragraph 14(2) or (3) but the Commissioner is not satisfied with the declaration or return;
c) has failed to deduct or withhold employees’ tax; or
d) has failed to pay over any amount of employees’ tax deducted or withheld,

and such employer has not been absolved from his or her liabilities in terms of the provisions of this Schedule, the Commissioner may make a reasonable estimate of the amount of employees’ tax which is required to be deducted or withheld and issue to the employer a notice of assessment for the unpaid amount.

 

2) An employer shall be liable to the Commissioner for the payment of the amount of employees’ tax so estimated as if such amount was deducted or withheld as contemplated in paragraph 2.

 

3) Any estimate of the amount of employees’ tax payable by an employer in terms of the provisions of subparagraph (1), shall be subject to objection and appeal.