Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter III : Miscellaneous Provisions10. Withdrawal of relief |
Any relief granted to a person contemplated in paragraph (a) or (b) of the definition of "qualifying employer", "qualifying taxpayer" or "qualifying vendor" in section 1, as the case may be, shall be withdrawn by the Commissioner if such person-
| a) | wilfully makes any default in complying with the undertaking referred to in section 2(2) in so far as it relates to the compliance of any law as contemplated in section 2(2)(a); or |
| b) | without reasonable grounds, fails to pay any tax contemplated in section 2(2)(a) which is due by such person, within the periods contemplated in section 2(2)(b). |