89bis.     Payments of employees’ tax and provisional tax and interest on overdue payments of such taxes

 

(1)     ……….

 

(2)     If any amount of employees’ tax is not paid in full within the period of seven days prescribed for payment of such amount by paragraph 2(1) of the Fourth Schedule, or if any amount of provisional tax is not paid in full within the relevant period prescribed for payment of such amount by paragraph 21, 23, 23A or 25(1) of that Schedule, interest shall, unless the Commissioner having regard to the circumstances of the case otherwise directs, be paid by the person liable to pay the amount in question at the prescribed rate (but subject to the provisions of section 89quin) on so much of such amount as remains unpaid in respect of the period (reckoned from the end of the relevant period prescribed as aforesaid for payment of such amount) during which the amount underpaid remains unpaid.

[Subsection (2) amended by section 26(1) of Act 91 of 1982, by section 32(1) of Act 121 of 1984 and by section 21 of Act 65 of 1986 and substituted by section 11 of Act 18 of 2023]

 

(3)     ……….

 

89ter.  ……….