Author: admin_kmos

Section 9A (UIF) – Estimated assessments

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9A    Estimated assessments

 

(1)     Where any employer who is required to pay the amount of all employees’ contributions and the employer’s contributions in respect of every employee in the employment of that employer to the Unemployment Insurance Commissioner in terms of section 9—

 

(a)     has failed to submit a statement as required in terms of section 9(2);

 

(b)     has furnished a return as required in terms of section 9(2) but the Commissioner is not satisfied with the return;

 

(c)     has failed to deduct or withhold employees’ contributions; or

 

(d)     has failed to pay over any contributions deducted or withheld,

 

and such employer has not been absolved from his or her liabilities in terms of the provisions of this Act, the Unemployment Insurance Commissioner may make a reasonable estimate of the amount of any contributions due in terms of section 6 and issue to the employer a notice of assessment for the unpaid amount.

[Subsection (1) substituted by section 271 read with paragraph 160 of Schedule 1 of Act 28 of 2011]

 

(2)     An employer shall be liable to the Commissioner for the payment of the amount of any employees’ contribution so estimated as if such amount was deducted or withheld as contemplated in section 7.

 

(3)     Any estimate of the contribution payable by an employer in terms of subsection (1), shall be subject to objection or appeal.

[Section 9A inserted by section 49 of Act 18 of 2009]

Citation (UIF)

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Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

Please remember to periodically “Check for Updates”!

UNEMPLOYMENT INSURANCE CONTRIBUTIONS ACT 4 OF 2002

[ASSENTED TO 27 MARCH, 2002]
[Date of Commencement: 1 APRIL, 2002]

(English text signed by the President)

as amended by:

Taxation Laws Amendment Act 22 of 2012

Tax Administration Laws Amendment Act 39 of 2013

Taxation Laws Amendment Act 15 of 2016

Taxation Laws Amendment Act 17 of 2017

Tax Administration Laws Amendment Act 33 of 2019

Tax Administration Laws Amendment Act, No. 24 of 2020

Latest 2025 Live Updates: COMPLETED!

Revenue Laws Second Amendment Act 44 of 2024

To report an issue, please contact us at service@hApp-e-tax.co.za

pending amendment by:

Taxation Laws Second Amendment Act 18 of 2009

Tax Administration Act 28 of 2011

ACT

To provide for the imposition and collection of contributions for the benefit of the Unemployment Insurance Fund; and to provide for matters connected therewith.

Section 5 (STTA) – Interest on overdue payments

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5      Interest on overdue payments

 

 

If the tax is not paid in full within the period for payment prescribed by section 3, interest must be paid at the prescribed rate on the balance of such tax outstanding reckoned from the day following the last date for payment referred to in section 3 to the date of payment to the Commissioner.

 

6   . . . . . .

[Section 6 repealed by section 271 read with paragraph 175 of Schedule 1 of Act 28 of 2011]

Citation (STTA)

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Reproduced under Goverment Printer’s Authorisation (Authorisation No. 11837) dated 30 November 2020.

Please remember to periodically “Check for Updates”!

SECURITIES TRANSFER TAX ADMINISTRATION ACT 26 OF 2007

[ASSENTED TO 21 DECEMBER, 2007]
[Date of Commencement: 1 JULY, 2008]

(English text signed by the President)

as amended by:

Taxation Laws Second Amendment Act 4 of 2008

Revenue Laws Second Amendment Act 61 of 2008

Tax Administration Act 28 of 2011

Tax Administration Laws Amendment Act 44 of 2014

pending amendment by:

Tax Administration Act 28 of 2011

ACT

To provide for the administration of a securities transfer tax; and to provide for matters connected therewith.


BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:-

Section 3 (STTA) – Payments

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3   Payments

(1)     The tax referred to in-

(a)     section 3 or 4 of the Securities Transfer Tax Act, 2007, which becomes payable during any month in respect of any transfer, must be paid by the member or participant to the Commissioner by the 14th day of the following month;

(b)     section 5 of the Securities Transfer Tax Act, 2007, which becomes payable during a month in respect of any transfer, must be paid by the member or participant holding that security in custody or, in the case where the listed security is not held in custody by either a member or participant, through the company that issued the listed security to the Commissioner by the 14th day of the following month; and

[Paragraph (b) substituted by section 49(1)(a) of Act 61 of 2008 deemed effective on 1 July, 2008 and applicable in respect of the transfer of any security on or after that date]

(c)     section 6 of the Securities Transfer Tax Act, 2007 (Act 25 of 2007), which becomes payable during a month in respect of any transfer of an unlisted security, must be paid by the company, which issued that security, to the Commissioner within two months from the end of that month.

[Paragraph (c) substituted by section 27 of Act 4 of 2008]

(2)     Any person who has the obligation in terms of section 3 of the Securities Transfer Tax Act, 2007, to pay the tax must by the date referred to in subsection (1) submit a declaration electronically, in the form and manner as the Commissioner may determine and containing the information prescribed by the Commissioner, stating the amount of tax (if any) payable by that person.

[Subsection (2) substituted by section 49(1)(b) of Act 61 of 2008 deemed effective on 1 July, 2008 and applicable in respect of the transfer of any security on or after that date]

(3)     The Commissioner may, if he or she deems it necessary, declare the person to whom a security was transferred liable for the tax payable in terms of section 3, 4, 5 or 6 of the Securities Transfer Tax Act, 2007.

(4)      . . . . . .

[Subsection (4) deleted by section 271 read with paragraph 173 of Schedule 1 of Act 28 of 2011]

(5)     The payment of any tax, interest or penalty in respect of the transfer of a security must be made by way of an electronic payment.

Section 20 (STTA) – Offences

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20    Offences

 

In addition to the offences contained in sections 235 and 236 of the Tax Administration Act, 2011, any person who acquires an unlisted security and fails to inform the company of the transfer within the period referred to in section 2, is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.

[Section 20 substituted by section 271 read with paragraph 178 of Schedule 1 of Act 28 of 2011]

 

21    . . . . . .

[Section 21 repealed by section 271 read with paragraph 179 of Schedule 1 of Act 28 of 2011]

Section 13 (STTA) – Records

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CHAPTER 3
GENERAL PROVISIONS

12     . . . . . .

[Section 12 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

13     Records

(1)     Any member, participant or person to whom a listed security is transferred must keep, for a period of five years, such record of every transfer which has been effected by the member, participant or person to whom the security has been transferred as may be required to enable the member, participant or person to whom the security has been transferred, as the case may be, to observe the requirements of this Act and to enable the Commissioner to be satisfied that those requirements have been observed.

(2)     The company referred to in section 3(1)(c) must keep, for a period of five years, such records of every transfer of an unlisted security issued by it as may be required to enable the company to observe the requirements of this Act and to enable the Commissioner to be satisfied that those requirements have been observed.

14     . . . . . .

[Section 14 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

15     . . . . . .

[Section 15 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

16    . . . . . .

[Section 16 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

17   . . . . . .

[Section 17 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

18    . . . . . .

[Section 18 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

19    . . . . . .

[Section 19 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

Section 8 (STTA) – Interest on overdue payments and penalty on default recoverable from person to whom security is transferred

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8       Interest on overdue payments and penalty on default recoverable from person to whom security is transferred


(1)     In the case of a listed security, a member or participant may recover the amount of interest or penalty payable by that member or participant under the Tax Administration Act from the person-


(a)     to whom a listed security is transferred; or


(b)     who cancels or redeems a listed security,


to the extent that the action or inaction of that person resulted in the interest or penalty.


(2)     In the case of an unlisted security, the company which issued that security may recover the amount of interest or penalty payable by that company under the Tax Administration Act from the person to whom that security was transferred, to the extent that the action or inaction of that person resulted in the interest or penalty.

[Section 8 substituted by section 271 read with paragraph 178 of Schedule 1 of Act 28 of 2011 effective on 1 October, 2012 except to the extent related to interest in respect of which the wording prior to the amendment applies: Proclamation 51 in Government Gazette 35687]

CHAPTER 2
RECOVERY OF TAX

9               . . . . . .

[Section 9 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

10             . . . . . .

[Section 10 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]

11             . . . . . .

[Section 11 repealed by section 271 read with paragraph 177 of Schedule 1 of Act 28 of 2011]