Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter I : Application Procedures3. Deeming application for relief as result of disclosure of certain details |
Any person contemplated in paragraph (c) of the definition of-
| a) | "qualifying taxpayer" in section 1 shall be deemed to have applied for the relief contemplated in section 5(2) by reason of the disclosure of the details contemplated in that paragraph; |
| b) | "qualifying employer" in section 1 shall be deemed to have applied for the relief contemplated in section 6(2) by reason of the disclosure of the details contemplated in that paragraph; or |
| c) | "qualifying vendor" in section 1 shall be deemed to have applied for the relief contemplated in section 7(2) by reason of the disclosure of the details contemplated in that paragraph, |
on written disclosure of the relevant details during the relief period, to the Commissioner.