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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

15. Registration of Employers

 

 

(1) Every person who is an employer shall apply to the Commissioner in accordance with Chapter 3 of the Tax Administration Act for registration: Provided that where no one of such employer's employees is liable for normal tax, the provisions of this paragraph shall not apply to such employer.

 

(1A)        [Subparagraph (1A) deleted by s. 43 of Act No. 21 of 1995].

 

(2)        [Subparagraph (2) was deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(3) Every person who is registered as an employer shall within 14 days after ceasing to be an employer, notify the Commissioner in writing of the fact of the employer having ceased to be an employer.

 

(4)        [Subparagraph (4) was deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].