Section 91: Due date for payment of income 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.
91. Due date for payment of income tax
Subject to this Act, income tax for any year of assessment shall, whether
or not a return of income has been submitted, or an assessment has been
made, be due on 1 July in that year.
[S. 91 amended by s. 21 (g) of Act 14 of 2009 w.e.f. 1 January 2010; s. 24 (l) of Act 9 of
2015 w.e.f. 1 July 2015.]
Sub-Part A – Pay As You Earn (PAYE) System
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Questions this section answers
- When is my income tax for a year of assessment due, even if I haven't filed a return yet?