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Income Tax Act, 1962 (Act 58 of 1962)


Fourth Schedule

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

Part III: Provisional Tax

25. Extension of Time for Payment of Provisional Tax



(1) If after the end of any period within which provisional tax is payable in terms of this Schedule the Commissioner has under the provisions of sub-paragraph (3) of paragraph 19 increased the amount of any estimate of taxable income submitted by any provisional taxpayer during such period, any additional provisional tax payable as a result of the Commissioner having made such increase shall, notwithstanding the provisions of paragraphs 21 and 23, be payable within such period as the Commissioner may determine.


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