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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 19 : General Provisions

245. Power of Minister to determine date for submission of returns and payment of tax


(1) Despite any other provision of a tax Act, if the date for the submission of a return or the payment of tax is the last day of the financial year of the Government, the Minister may by public notice prescribe any other date for submission of the return and payment of the tax, which date must not fall on a day more than two business days prior to the last day of that year.


(2) The notice contemplated in subsection (1) must be published at least 21 business days prior to the date so prescribed by the Minister.