11.    The Commissioner may, having regard to the circumstances of the case, issue a directive-

(a)     to an employer authorising that employer-

(i)      to refrain from deducting or withholding any amount under paragraph 2 by way of employees’ tax from any remuneration due to any employee of that employer; or

(ii)     to deduct or withhold by way of employees’ tax from any remuneration in terms of paragraph 2, a specified amount or an amount to be determined in accordance with a specified rate or scale,

in order to alleviate hardship to that employee due to circumstances outside the control of the employee or to correct any error in regard to the calculation of employees’ tax, or in the case of remuneration constituting commission or where the remuneration is paid or payable to a personal service provider and that directive must be complied with.

[Subparagraph (a) amended by section 42 of Act 20 of 2006, by section 69(1) of Act 60 of 2008 and by section 20 of Act 20 of 2022]

(b)       . . . . . .

[Paragraph 11 substituted by section 39 of Act 21 of 1995 and by section 84 of Act 45 of 2003. Sub-paragraph (b) deleted by section 9(1) of Act 16 of 2016 effective on 1 March, 2017 and applicable in respect of years of assessment commencing on or after that date]