Section 53F: Late payment of levy
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
53F. Late payment of levy
Where the operator fails to pay the levy on or before the last day on
which it is payable under section 53C, he shall be liable to pay to the Director-General, in addition to the levy—
(a) a penalty of 5 per cent of the levy; and
(b) interest on the levy, excluding the penalty under paragraph (a),
at the rate of 0.5 per cent per month or part of the month during
which the levy remains unpaid.
[S. 53F amended by s. 53 (n) of Act 9 of 2015 w.e.f. 14 May 2015.]
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Questions this section answers
- What penalty and interest applied if the solidarity levy was paid late?