28A. Payments by way of employees’ tax and provisional tax must, for the purposes of this Act and subject to the provisions of paragraph 28, be regarded as having been made in respect of the taxpayer’s liability for tax whether or not the liability has been ascertained or determined at the date of any payment.
Category: Paragraph 28A (Fourth Schedule) – Payments regarded as taxpayers liability for tax
Paragraph 28A
- Heading inserted by section 56 of Act 85 of 1974 and deleted by section 38 of Act 36 of 1996.
- Paragraph 28A inserted by section 56 of Act 85 of 1974, and deleted by section 54 of Act 94 of 1983.
- Paragraph 28A inserted by section 271 of Act 28 of 2011 effective on 1 October 2012.