Section 129A: Assessments on employers and payers

129A. Assessments on employers and payers (1) Where, in respect of an income year, the Director-General has reason to believe that an employer or a payer has not remitted or paid the appropriate amount of tax under Sub-part A or Sub-part BA of Part VIII, he may claim the amount of tax due by giving the employer or the payer, as the case may be, notice of assessment in writing. (1A) Where an assessment is made under subsection (1), the amount of additional tax claimed, excluding any penalty and interest under sections 122 and 122D, respectively, shall carry a penalty not exceeding 50 per cent of the amount of additional tax claimed. (2) Where the Director-General has given notice of assessment under subsection (1), the employer or the payer, as the case may be, shall pay the amount of income tax specified in the notice within 28 days of the date of the notice of assessment. (3) (a) Where an employer or a payer is dissatisfied with a notice of assessment under subsection (1), he may, within 28 days of the date of the notice of assessment, object to the assessment in such form as the DirectorGeneral may approve and sent to him by registered post. (b) Sections 131A and 131B shall apply to any objection made under paragraph (a). [S. 129A inserted by s. 8 (zk) of Act 37 of 2011 w.e.f. 1 January 2012; s. 27 (v) of Act 18 of 2016 w.e.f. 7 September 2016.]