Category: Fourth Schedule – Amounts to deducted or withheld by employers and provisional payments in respect of normal tax

FOURTH SCHEDULE

 

Fourth Schedule added by section 19 of Act 6 of 1963 and amended by section 16 of Act 140 of 1993, section 3 of Act 168 of 1993.

 

FIFTH SCHEDULE

 

Fifth Schedule amended by section 26 of Act 89 of 1969, ssection 50-51 of Act 88 of 1971, section 24-27 of Act 90 of 1972, ssection 58-62 of Act 85 of 1974, ssection 34-35 of Act 103 of 1976, section 18 of Act 101 of 1978, section 31 of Act 104 of 1980, ssection 31-32 of Act 91 of 1982, ssection 56-57 of Act 94 of 1983, ssection 46-47 of Act 97 of 1986 and section 58 of Act 59 of 2000 and repealed by section 58 of Act 8 of 2007.

Fourth Schedule Index

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Fourth Schedule Index

PART I

Paragraph 1 – Definitions

PART II – EMPLOYEES’ TAX

Paragraph 2 – Employers to deduct tax

Paragraph 3 – Liability of any employer to deduct or withhold any amount of employees’ tax

Paragraph 4 – Debt due to the State

Paragraph 5 – Personal liability of employer for payment of employees’ tax

Paragraph 6 – Failure to pay employees’ tax by employer

Paragraph 7 – Agreement between employee and employer void

Paragraph 8 – [Repealed]

Paragraph 9 – Employees’ tax deduction tables

Paragraph 10 – Variation of determination of employees’ tax

Paragraph 11 – Issue of directive by Commissioner

Paragraph 11A – Employees’ tax on certain amounts included as remuneration

Paragraph 11B – [Repealed]

Paragraph 11C – Deemed remuneration in respect of directors of private companies

Paragraph 12 – [Repealed]

Paragraph 12A – [Repealed]

Paragraph 13 – Furnishing and obtaining of employees’ tax certificates

Paragraph 14 – Employees to keep records and furnish returns

Paragraph 15 – Registration of employers

Paragraph 16 – [Repealed]

PART III – PROVISIONAL TAX

Paragraph 17 – Payment of provisional tax

Paragraph 18 – [Repealed]

Paragraph 19 – Estimates of taxable income to be made by provisional taxpayers

Paragraph 20 – Penalty for underpayment of provisional tax as a result of underestimation

Paragraph 20A – [Repealed]

Paragraph 21 – Payment of provisional tax by provisional taxpayers (other than companies)

Paragraph 22 – [Repealed]

Paragraph 23 – Provisional tax payments by companies

Paragraph 23A – Additional provisional tax payments

Paragraph 24 – Determination by Commissioner if estimation cannot be made

Paragraph 25 – Extension of time for payment of provisional tax

Paragraph 26 – [Repealed]

Paragraph 27 – Penalty on late payment of provisional tax

PART IV

Paragraph 28 – General employees’ tax and provisional tax to be set off against tax liability

Paragraph 28A – Payments regarded as taxpayer’s liability for tax

Paragraph 29 – Refunds determined by Commissioner

Paragraph 30 – Offences

Paragraph 31 – [Repealed]

Paragraph 32 – [Repealed]

Paragraph 33 – [Repealed]

Paragraph 34 – [Repealed]

Fourth Schedule – Amounts to be deducted or withheld by employers and provisional payments in respect of normal tax

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FOURTH SCHEDULE

 

AMOUNTS TO BE DEDUCTED OR WITHHELD BY EMPLOYERS AND PROVISIONAL PAYMENTS IN RESPECT OF NORMAL TAX

(Section 5 of this Act)

[Heading of the Fourth Schedule substituted by section 5 of Act 23 of 2015 effective on 8 January 2016]

“Employee” definition of Fourth Schedule

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For the purposes of this Schedule, unless the context otherwise indicates –

“employee” means –

(a)     any person (other than a company) who receives any remuneration or to whom any remuneration accrues;

(b)     any person who receives any remuneration or to whom any remuneration accrues by reason of any services rendered by such person to or on behalf of a labour broker;

(c)     any labour broker;

[Paragraph (c) amended by section 6 of Act 23 of 2015 effective on 8 January 2016] 

(d)     any person or class or category of person whom the Minister of Finance by notice in the Gazette declares to be an employee for the purposes of this definition;

[Paragraph (d) amended by section 66 of Act 60 of 2008 effective on1 March 2009 and section 6 of Act 23 of 2015 effective on 8 January 2016]

(e)     any personal service provider; or

[Paragraph (e) added by section 52 of Act 30 of 2000, substituted by section 66 of Act 60 of 2008 effective on 1 March 2009 and amended by section 6 of Act 23 of 2015 effective on 8 January 2016]

(f)      ………..

(g)     ……….

[Paragraph (g) added by section 19 of Act 19 of 2001 and deleted by section 4 of Act 22 of 2018 effective on 1 March 2019, applies to years of assessment commencing on or after that date]

“Employer” definition of Fourth Schedule

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“employer” means any person (excluding any person not acting as a principal, but including any person acting in a fiduciary capacity or in his capacity as a trustee in an insolvent estate, an executor or an administrator of a benefit fund, pension fund, pension preservation fund, provident fund, provident preservation fund, retirement annuity fund or any other fund) who pays or is liable to pay to any person any amount by way of remuneration, and any person responsible for the payment of any amount by way of remuneration to any person under the provisions of any law or out of public funds (including the funds of any provincial council or any administration or undertaking of the State) or out of funds voted by Parliament or a provincial council;

“Labour broker” definition of Fourth Schedule

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“labour broker” means any natural person who conducts or carries on any business whereby such person for reward provides a client of such business with other persons to render a service or perform work for such client, or procures such other persons for the client, for which services or work such other persons are remunerated by such person;