Section 111E: Payer liable to pay tax
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
111E. Payer liable to pay tax
Any payer who has not deducted income tax as required under section 111C shall be liable to pay to the Director-General the amount of income
tax which ought to have been deducted but the payer shall be entitled to
recover the amount from the payee.
[S. 111E inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006.]
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Questions this section answers
- If a payer fails to deduct tax at source from my payment, must they still pay it, and can they claim it back from me?