Protection of Businesses Act, 1978
R 385
Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013)4. Return and notice of assessment |
(1) A person who is liable for payment of the levy must submit a return.
| (2) | The Commissioner must submit to a person who is liable for payment of the levy, a notice of assessment of the levy due in terms of section 3(1) of the Contributions Act. |
