Category: Paragraph 6 (Fourth Schedule) – Failure to pay employees’ tax by employer

Paragraph 6

 

  1. Subparagraph (1) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (2) substituted by section 83 of Act 45 of 2003 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (2A) inserted by section 83 of Act 45 of 2003 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (2B) inserted by section 83 of Act 45 of 2003 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (3) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (4) added by section 18 of Act 34 of 2004 and deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

Paragraph 6 (Fourth Schedule) – Failure to pay employees’ tax by employer

Posted on by admin_kmos

6.

(1)     If an employer fails to pay any amount of employees’ tax for which the employer is liable within the period allowable for payment thereof in terms of paragraph 2 SARS must, in accordance with Chapter 15 of the Tax Administration Act, impose a penalty equal to ten per cent of such amount.

[Subparagraph (1) (pending amendment by section 14(1)(a) of Act 61 of 2008 repealed by section 271 read with paragraph 193 of Schedule 1 of Act 28 of 2011) substituted by section 271 read with paragraph 80(a) of Schedule 1 of Act 28 of 2011, by section 39 of Act 20 of 2021 and by section 6 of Act 21 of 2021]

(2)     ……….

(3)     ……….

(4)     ……….