| (a) | A registered person (excluding any registered person who is a direct levypayer), must submit a return within the period specified in section 4(1) of the Administration Act and in the manner prescribed in these rules. |
| (b) | Where a registered person has been registered in respect of more than one category as contemplated in rule 2.05, he or she must submit a separate return in respect of each such category. |
| (a) | The Commissioner may, as contemplated in section 4(3) of the Administration Act, determine a shorter or longer assessment period, including a shorter or longer initial assessment period, where such a period is required as a result of - |
| (i) | the date of promulgation of the Administration Act in relation to the registered person's prescribed assessment periods contemplated in section 4(2) of that Act; |
| (ii) | the date on which a person is first registered as contemplated in sections 2(2) and 2(3) of that Act in relation to that registered person's prescribed assessment periods contemplated in the said section 4(2); or |
| (iii) | an application received from a registered person in circumstances where he or she believes that such a shorter or longer assessment period is necessary. |
| (b) | In the circumstances contemplated in paragraphs (a)(i) and (ii), the person concerned must apply to the Commissioner to determine such a shorter or longer initial assessment period when applying for registration as contemplated in rule 2.01. |
| (c) | An application referred to in paragraph (a)(iii) must state the grounds on which it is made and be delivered to the Commissioner 14 days before the beginning or the end (as may be applicable) of the assessment period to which it relates. |
| (a) | made in triplicate on the prescribed form DL 163 and its annexures; |
| (b) | accompanied by such supporting documents as may be prescribed in such return or as the Commissioner may require in a specific instance. |
| (a) | posted by means of registered post directly to the office of the Controller: Johannesburg, or handed in at that office; or |
| (b) | handed in at any of the following Controller's offices: |
| (iv) | OR Tambo International Airport; or |
from where it will be forwarded to the office of the Controller: Johannesburg.
