Section 115: Payment of duty, levy and tax

115. Payment of duty, levy and tax (1) The duty levy and tax imposed under section 114 shall be paid to the Director-General within the appropriate time specified in the Fifth Schedule and be accompanied by a return, in such form and manner as the DirectorGeneral may approve, containing such information and particulars as may be required. (2) Every return under— (a) subsection (1) together with any payment of the duty and tax; and (b) section 60 (1A) together with any sum due, shall be made electronically as from such date as the Director-General may determine. (S. 115 came into operation on 6 December 2007.) [S. 115 amended by s. 10 (m) of Act 26 of 2012 w.e.f. 22 December 2012; s. 25 (p) of Act 18 of 2016 w.e.f. 1 October 2016.]