Category: Paragraph 20A (Fourth Schedule) – Penalty in the event of failure to submit an estimate of taxable income timeously

Paragraph 20A

 

  1. Paragraph 20A substituted by section 28 of 2011 effective on 1 October 2012.

 

  1. Subparagraph (1) substituted by section 45 of Act 88 of 1971, section 52 of Act 85 of 1974, section 40 of Act 121 of 1984, section 88 of Act 45 of 2003, section 271 of Act 28 of 2011 effective on 1 October 2012, section 24 of Act 21 of 2012 effective on 20 December 2012 and section 14 of Act 39 of 2013 effective on 1 January 2013.

 

  1. Subparagraph (2) substituted by section 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. Paragraph 20A inserted by section 25 of Act 89 of 1969.

Paragraph 20A (Fourth Schedule) – Penalty in the even of failure to submit an estimate of taxable income timeously

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20A.  ……….

[Paragraph 20A inserted by section 25 of Act 89 of 1969, amended by section 45 of Act 88 of 1971, section 52 of Act 85 of 1974, section 40 of Act 121 of 1984, section 88 of Act 45 of 2003, section 271 of Act 28 of 2011, section 24 of Act 21 of 2012 and section 14 of Act 39 of 2013 and repealed by section 11 of Act 44 of 2014 effective on 1 March 2015]