Category: Paragraph 25 (Fourth Schedule) – Extension of time for payment of provisional tax

Paragraph 25

 

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

 

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

Paragraph 25 (Fourth Schedule) – Extension of time for payment of provisional tax

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25.       EXTENSION OF TIME FOR PAYMENT OF PROVISIONAL TAX

 

(1)     If after the end of any period within which provisional tax is payable in terms of this Schedule the Commissioner has under the provisions of sub–paragraph (3) of paragraph 19 increased the amount of any estimate of taxable income submitted by any provisional taxpayer during such period, any additional provisional tax payable as a result of the Commissioner having made such increase shall, notwithstanding the provisions of paragraphs 21, and 23, be payable within such period as the Commissioner may determine.

 

26.  ……….