Tax Administration Act, 2011 (Act No. 28 of 2011)
Returns to be submitted by a person in terms of Section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)
|(1)||Any term or expression in this notice to which a meaning has been assigned in a "tax Act" as defined in section 1 of the Tax Administration Act, 2011, has the meaning so assigned, unless the context indicates otherwise and the following terms have the following meaning—|
"2021 year of assessment"
|(a)||in the case of a company, the financial year of the company ending during the 2021 calendar year; and|
|(b)||in the case of any other person, the year of assessment ending during the period of 12 months ending on 28 February 2021; and|
"income tax return"
means a return for the assessment of normal tax in respect of the 2021 year of assessment including a turnover tax return if a person is a registered micro business under the Sixth Schedule to the Income Tax Act.
|(2)||Notice is hereby given in terms of section 25 of the Tax Administration Act, read with section 66(1) of the Income Tax Act, that a person specified in terms of paragraph 2 is required to submit an income tax return within the period prescribed in paragraph 4.|
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