26.    Third party returns

(1)     The Commissioner may by public notice, at the time and place and by the due date specified, require a person who employs, pays amounts to, receives amounts on behalf of or otherwise transacts with another person, or has control over assets of another person, to submit a return by the date specified in the notice.

(2)     A person required under subsection (1) to submit a return must do so in the prescribed form and manner and the return must-

(a)     contain the information prescribed by the Commissioner;

(b)     be a full and true return; and

(c)     for purposes of providing the information required in the return, comply with the due diligence requirements as may be prescribed in a tax Act, an international tax agreement, an international tax standard or by the Commissioner in a public notice consistent with the international tax agreement or the international tax standard.

[Paragraph (c) substituted by section 38 of Act 23 of 2015 effective on 8 January 2016]

(3)     The Commissioner may, by public notice, require a person to apply to register as a person required to submit a return under this section, an international tax agreement or an international tax standard.

[Subsection (3) added by section 38 of Act 23 of 2015 effective on 8 January 2016]

(4)     If, in order to submit a return under subsection (1) and to comply with the requirements of this section, a person requires information, a document or thing from another person, the other person must provide the information, document or thing so required within a reasonable time.

[Subsection (4) added by section 38 of Act 23 of 2015 effective on 8 January 2016]