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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 and Provisional Taxes

Part IV: General

31. Recovery of Employees' Tax, Provisional Tax, Penalty, Additional Tax and Interest (Repealed)



[Paragraph 31 was repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


Any amount of employees’ tax, provisional tax, penalty imposed under this Act in respect of non-compliance with this Schedule or additional tax payable in terms of this Schedule, and any amount of interest payable in terms of section 89bis of this Act shall when it becomes due or is payable be a debt due to the State and may be recovered by the Commissioner in the manner prescribed in section 91 for the recovery of tax and interest due or payable under this Act.