OFFENCES

30.    

(1)     Any person who—

(a)     wilfully uses or applies any amount deducted or withheld by him or her by way of employees’ tax for purposes other than the payment of such amount to the Commissioner; or

(b)     not being an employer and without being duly authorised by any person who is an employer, wilfully issues or causes to be issued any document purporting to be an employees’ tax certificate,

is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years.

[Subparagraph (1) amended by section 45 of Act 21 of 1995, by section 44 of Act 53 of 1999, by section 271 read with paragraph 97(a)-(d) of Schedule 1 of Act 28 of 2011 and by section 19 of Act 23 of 2015 and substituted by section 8(a) of Act 24 of 2020]

(1A)     Any person who—

(a)     wilfully or negligently fails to deliver to any employee or former employee any employees’ tax certificate as required by paragraph 13;

(b)     being a registered employer under paragraph 15(1), wilfully or negligently fails to notify the Commissioner of having ceased to be an employer as required by paragraph 15(3); or

(c)     wilfully or negligently fails to submit to the Commissioner any estimate of his or her taxable income as required under paragraph 19,

is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years,

[Subparagraph (1A) inserted by section 8(b) of Act 24 of 2020]

(2)     For the purposes of item (a) of subparagraph (1) the person may, unless he or she proves a reasonable possibility that the amount was not so used or applied, be regarded as having used or applied the amount for purposes other than paying the amount to the Commissioner.

[Subparagraph (2) substituted by section 8(c) of Act 24 of 2020]

  

FIFTH SCHEDULE

Repealed