Category: Section 67 (ITA) – Registration as taxpayer

Section 67

Subsection (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012.

Subsection (1A) inserted by section 8 of Act 34 of 2004 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

Subsection (2) substituted by section 8 of Act 34 of 2004 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

Section 67 amended by section 16 of Act 76 of 1968, section 37 of Act 90 of 1988 and section 38 of Act 101 of 1990, repealed by section 32 of Act 129 of 1991 and inserted by section 62 of Act 45 of 2003.

Section 67 – Registration as taxpayer

Posted on October 15, 2015January 14, 2017 by admin_kmos

67. Registration as taxpayer

(1) Every person who at any time becomes liable for any normal tax or who becomes liable to submit any return contemplated in section 66 must apply to the Commissioner to be registered as a taxpayer in accordance with Chapter 3 of the Tax Administration Act.

(2) ……….