Category: Section 90 (ITA) – Persons by whom normal tax payable

Section 90

 

  1. Words preceding the first proviso prior to paragraph (i) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Section 90 amended by section 15 of Act 6 of 1963, section 23 of Act 95 of 1967, section 35 of Act 121 of 1984, section 20 of Act 96 of 1985, section 38 of Act 129 of 1991, section 43 of Act 30 of 1998, section 51 of Act 59 of 2000, section 30 of Act 5 of 2001.

Section 90 – Persons by whom normal tax payable

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90.     Persons by whom normal tax payable

 

Subject to the provisions of this Act and the Tax Administration Act, any normal tax is payable by the person by whom any taxable income is received or to whom or in whose favour it accrues or who is legally entitled to the receipt thereof

 

Provided that any person may recover so much of the taxation paid by him under this Act as is due to the inclusion in –

 

(i)      his income of any income deemed to have been received by him or to be his income, as the case may be, in terms of section 7 (3), (4), (5), (6), (7) or (8), from the person entitled, whether on his own behalf or in a representative capacity, to the receipt of the income so included; or

 

(ii)     his taxable income of any capital gain in terms of paragraph 68, 69, 70, 71 or 72 of the Eighth Schedule from the person entitled, whether personally or in a representative capacity, to the proceeds on the disposal of the asset, as contemplated in the Eighth Schedule, which gave rise to the capital gain:

 

Provided further that nothing herein contained shall be construed as relieving any person required to make any payment by way of employees’ tax under the provisions of the Fourth Schedule from any liability, responsibility or duty imposed upon him by this Act.