Category: Paragraph 15 (Fourth Schedule) – Registration of employers

Paragraph 15

 

  1. Subparagraph (1) substituted by section 36 of Act 36 of 1996 and section 271 of Act 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (1A) inserted by section 7 of Act 30 of 1984 and deleted by section 43 of Act 21 of 1995.

 

  1. Subparagraph (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

 

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

 

  1. Subparagraph (4) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012.

Paragraph 15 (Fourth Schedule) – Registration of employers

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15.       REGISTRATION OF EMPLOYERS

 

(1)     Every person who is an employer shall apply to the Commissioner in accordance with Chapter 3 of the Tax Administration Act for registration: Provided that where no one of such employer’s employees is liable for normal tax, the provisions of this paragraph shall not apply to such employer.

 

(2)     ……….

 

(3)     Every person who is registered as an employer shall within 14 days after ceasing to be an employer, notify the Commissioner in writing of the fact of the employer having ceased to be an employer.

 

(4)     ……….

 

16.       ……….