Income Tax Act, 1962 (Act 58 of 1962)
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)].
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