Category: Paragraph 13 (Fourth Schedule) – Furnishing and obtaining employees’ tax certificates

Paragraph 13

 

  1. Subparagraph (1) amended by section 24 of Act 72 of 1963 and substituted by section 49 of Act 101 of 1990 and section 23 of Act 19 of 2001 effective on 1 March 2002.

 

  1. Subparagraph (1A) inserted by section 49 of Act 101 of 1990.

 

  1. Sub– (1B) inserted by section 49 of Act 101 of 1990.

 

  1. Item (2)(a) amended by section 24 of Act 72 of 1963 and section 49 of Act 101 of 1990.

 

  1. Item (2)(b) amended by section 24 of Act 72 of 1963.

 

  1. Item (2)(c) amended by section 24 of Act 72 of 1963.

 

  1. Subparagraph (3) amended by section 24 of Act 72 of 1963.

 

  1. Subparagraph (4) amended by section 24 of Act 72 of 1963.

 

  1. Subparagraph (5) amended by section 29 of Act 113 of 1977.

 

  1. Subparagraph (6) deleted by section 21 of Act 4 of 2008 effective on 3 July 2008.

 

  1. Subparagraph (7) substituted by section 11 of Act 39 of 2013 effective on 16 January 2014.

 

  1. Subparagraph (12) deleted by section 11 of Act 39 of 2013 effective on 1 January 2013.

 

  1. Subparagraph (15) amended by section 24 of Act 72 of 1963.

Paragraph 13 (Fourth Schedule) – Furnishing and obtaining of employees’ tax certificates

Posted on by admin_kmos

13.       FURNISHING AND OBTAINING OF EMPLOYEES’ TAX CERTIFICATES

(1)     Subject to the provisions of paragraphs 5, 14(5) and 28, every employer who, during any period contemplated in subparagraph (1A), deducts or withholds any amount by way of employees’ tax as required by paragraph 2 shall, within the time allowed by subparagraph (2) of this paragraph, deliver to each employee or former employee to whom remuneration has during the period in question been paid or become due by such employer, an employees’ tax certificate in such form as the Commissioner may prescribe or approve, which shall show the total remuneration of such employee or former employee and the sum of the amounts of employees’ tax deducted or withheld by such employer from such remuneration during the said period, excluding any amount of remuneration or employees’ tax included in any other employees’ tax certificate issued by such employer, unless such other certificate has been cancelled by such employer.

[Subparagraph (1) amended by section 24(a) of Act 72 of 1963 and substituted by section 49(a) of Act 101 of 1990, by section 23(1) of Act 19 of 2001, by section 12(a) of Act 23 of 2015 and by section 7(a) of Act 24 of 2020]

(1A)  The period referred to in subparagraph (1) shall be the period of 12 months ending on the last day of February of any year or, at the option of the employer which may be exercised by him in relation to all his employees or any class of his employees, the period, whether of 12 months or not (to be known as an alternate period), commencing on the day following the last day of the preceding alternate period in relation to the employer and ending on a date falling not more than 14 days (or such greater number of days as the Commissioner having regard to the circumstances of the case may allow) before or after the last day of February of any year.

(1B)   Where any employer has in relation to any employee exercised an option as contemplated in subparagraph (1A), any remuneration which is paid or becomes payable to the employee by the employer during an alternate period shall for the purposes of this Act be deemed to have been paid or to have become payable to the employee during the year of assessment ended on the last day of February of the calendar year in which such alternate period ended.

(2)  The employees’ tax certificate referred to in sub–paragraph (1) shall be delivered –

 

(a)     if the employer who is required to deliver the certificate has not ceased to be an employer in relation to the employee concerned, within 60 days after the end of the period to which the certificate relates;

 

(b)     if the said employer has ceased to be an employer in relation to the employee concerned but has continued to be an employer in relation to other employees, within fourteen days of the date on which he has so ceased; or

 

(c)     if the said employer has ceased to be an employer, within 14 days of the date on which the employer has so ceased,

[Item (c) amended by section 24 of Act 72 of 1963 and substituted by section 12 of Act 23 of 2015 effective on 8 January 2016]

(3)     For the purposes of sub–paragraph (2) an employer shall, if the Commissioner having regard to the circumstances of the case so directs be deemed not to have ceased to be an employer in relation to any of his casual employees who is likely from time to time to be re–employed by such employer.

(4)     Notwithstanding the provisions of subparagraphs (1) and (2), any employer who has deducted or withheld employees’ tax from the remuneration of any employee shall, as and when required by the Commissioner, deliver to such employee an employees’ tax certificate in such form as the Commissioner may prescribe or approve, which shall show the total remuneration of such employee or former employee and the sum of the amounts of employees’ tax deducted or withheld by such employer from such remuneration during any period specified by the Commissioner, but excluding any amount of remuneration or employees’ tax included in any other employees’ tax certificate issued by such employer, unless such other certificate has been cancelled by such employer.

[Subparagraph (4) amended by section 24(a) of Act 72 of 1963 and substituted by section 7(b) of Act 24 of 2020]

(5)     It shall be the duty of any employee or former employee who has not received an employees’ tax certificate within the time allowed by sub–paragraph (2) forthwith to apply to the employer for such certificate.

(6)     ……….

(7)     It shall be sufficient compliance with the provisions of sub–paragraph (1) or (4) in regard to the delivery of any employee’s tax certificate to any employee or former employee if such certificate is delivered to the employees’ authorized agent or the representative taxpayer in respect of the remuneration shown in such certificate or, where delivery cannot conveniently be effected by personal delivery, if such certificate is sent to the employee or former employee or such agent or representative taxpayer.

(8)      . . . . . .

[Subparagraph (8) deleted by section 7(c) of Act 24 of 2020]

(9)      . . . . . .

[Subparagraph (9) deleted by section 7(c) of Act 24 of 2020]

(10)     . . . . . .

[Subparagraph (10) deleted by section 7(c) of Act 24 of 2020]

(11)     . . . . . .

[Subparagraph (11) deleted by section 7(c) of Act 24 of 2020]

(12)   ………..

(13)    . . . . . .

[Subparagraph (13) deleted by section 7(c) of Act 24 of 2020]

(14)     . . . . . .

[Subparagraph (14) deleted by section 7(c) of Act 24 of 2020]

(15)   For the purposes of this Schedule, any employees’ tax certificate on which appears the name or any trade name of any employer shall, until the contrary is proved, be deemed to have been issued by such employer if such certificate is in a form prescribed by the Commissioner.

[Subparagraph (15) amended by section 24(b) of Act 72 of 1963 and substituted by section 7(d) of Act 24 of 2020]