Section 99A: Registration of employees

99A. Registration of employees (1) Where, in respect of an employee, tax is required to be withheld by an employer under section 93 at any time in an income year, the employer shall— (a) unless the employee has a Tax Account Number, make the necessary arrangements to obtain from the Director-General a Tax Account Number in respect of that employee; and (b) insert the Tax Account Number of the employee in his payroll at the time of withholding any tax under that section. (2) — [S. 99A inserted by s. 27 (10) (b) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 8 (v) of Act 37 of 2011 w.e.f. 1 January 2012.]