Section 111F: Penalty and interest for late payment of 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.
111F. Penalty and interest for late payment of tax
Sections 101 and 122D (1) (a) shall apply in all respects to a payer as
they apply to an employer referred to in section 101 or to any person referred to in section 122D (1) (a).
[S. 111F inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 24 (q)
of Act 9 of 2015 w.e.f. 1 July 2015.]
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Questions this section answers
- Does a payer face the same late-payment penalty as an employer if they pay deducted tax late?