47C.    Liability for payment of tax

 

(1)     A taxpayer must, within 30 days (or within such further period as the Commissioner may approve) after an amount contemplated in section 47B is received by or accrues to that taxpayer, pay to the Commissioner the amount of tax which is leviable in terms of this Part in respect of that amount.

 

(2)    This section does not apply to any amounts received by or accrued to the taxpayer-

 

(a)     from which the full amount of tax has been withheld by a resident in terms of section 47D; or

 

(b)     which have been recovered from a resident who is personally liable for the amount in terms of section 47G(1).