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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 IV: General

30. Offences

 

 

(1)        Any person who wilfully and without just cause—

(a) makes or becomes liable to make any payment of remuneration and who fails to deduct or withhold therefrom any amount of employees' tax or to pay such amount to the Commissioner as and when required by paragraph 2; or
(b) uses or applies any amount deducted or withheld by him by way of employees' tax for purposes other than the payment of such amount to the Commissioner, or
(c) [deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
(d) [deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
(e) [deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
(f) fails or neglects to deliver to any employee or former employee any employees' tax certificate as required by paragraph 13; or
(g) fails to comply with any condition prescribed by the Commissioner in terms of subparagraph (11) of paragraph 13 in regard to the manner in which employees' tax certificates may be used or as to the surrender of unused stocks of such certificates, or to account for used, unused or spoiled employees' tax certificates when required by the Commissioner under that paragraph or on ceasing to be an employer fails to surrender unused employees' tax certificates in his possession as required by subparagraph (13) of that paragraph; or
(h) [Subparagraph (1)(h) deleted by section 19 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
(i) [deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
(j) being a registered employer under paragraph 15(1), fails or neglects to notify the Commissioner of having ceased to be an employer as required by paragraph 15(3); or
(k) [deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
(l) not being an employer and without being duly authorized by any person who is an employer, issues or causes to be issued any document purporting to be an employees' tax certificate; or
(m) fails to submit to the Commissioner any estimate of his taxable income as required under paragraph 19,

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 12 months.

 

(2) For the purposes of item (b) of subparagraph (1) an amount which has been deducted or withheld by any person from remuneration shall until the contrary is proved be deemed to have been used or applied by such person for purposes other than the payment of such amount to the Commissioner if such amount is not paid to the Commissioner within the period allowed for payment under paragraph 2.