Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)10. Interest on overdue payments |
If any tax is not paid in full within the period for payment prescribed by section 7, interest shall be paid at the prescribed rate on the balance of such tax outstanding reckoned from the date for payment contemplated in section 7 to the date of payment to the Commissioner.
