| a) | liable for the payment of any employees' tax which such person was required to deduct or withhold from remuneration paid by such person or which such person became liable to pay in respect of any period which ended on or before 28 February 1994, whether or not such employees' tax was in fact deducted or withheld by such person; |
| b) | liable for the payment of any interest due in terms of the Income Tax Act, 1962 (Act No. 58 of 1962), in respect of the late payment of any employees' tax referred to in section 2(2)(a)(ii), in so far as such interest is due in respect of a period ending not later than the last day of the relief period; |
| c) | liable for any penalty in terms of the said Act, in respect of the non-payment or late payment of any employees' tax referred to in paragraph (a) or (b); and |
| d) | subject to criminal prosecution for offences committed in relation to any employees' tax referred to in paragraph (a) or (b). |
| 2) | Subject to section 9, any person contemplated in paragraph (c) of the definition of qualifying employer" in section 1 who is in terms of section 3(b) deemed to have applied for relief, shall, in respect of any employees' tax which has become payable as a result of the disclosure, as contemplated in that paragraph, of full and true details of any amount of employees' tax required to be deducted or withheld from any remuneration, not be liable for any- |
| a) | interest in terms of the Income Tax Act, 1962, in respect of the non-payment of such employees' tax; or |
| b) | penalty in terms of the said Act, in respect of the non-payment of such employees' tax, |
in so far as such interest or penalty is due in respect of a period ending not later than the last day of the relief period.
| 3) | Subject to section 9, any person contemplated in paragraph (d) of the definition of qualifying employer" in section 1, who is in terms of section 4(b) deemed to have applied for relief, shall not be liable for any interest or penalty due in terms of the Income Tax Act, 1962, in respect of the late payment or underpayment of any employees' tax in relation to any period which ended on or before 28 February 1994, arising from any details included by such person in any declaration in respect of any such period- |
| a) | which is submitted on or before the last day of the relief period; or |
| b) | for which the qualifying employer has made arrangements as contemplated in paragraph (d)(ii) of the definition of "qualifying employer" in section 1, |
in so far as such interest or penalty is due in respect of a period ending not later than the last day of the relief period.
