Section 113: Power to require returns

113. Power to require returns (1) For the purpose of ascertaining, for any income year, the chargeable income of any person, the Director-General may, by notice in writing, require that person to submit to him a return in such manner and in such form as he may approve, giving the particulars specified in section 112. (2) A person who has been required to submit a return under subsection (1) shall, not later than the date specified in the notice, submit to the Director-General the return of income and, at the same time, pay any tax payable in accordance with that return together with the appropriate penalty under sections 121 and 122, if any. [S. 113 amended by s. 12 (s) of Act 25 of 2000 w.e.f. income year commencing on 1 July 2000; amended by s. 27 of Act 33 of 2004 w.e.f. 1 July 2006; s. 18 (zn) of Act 15 of 2006 w.e.f. 7 August 2006.]