Income Tax Act, 1962 (Act No. 58 of 1962)Chapter II : The TaxesPart IIIA : Taxation of foreign entertainers and sportspersons47F. Submission of return |
| (1) | A taxpayer must, together with the payment contemplated in section 47C(1), submit to the Commissioner a return. |
| (2) | A resident who pays to the Commissioner any amount in terms of section 47E, must together with that payment submit to the Commissioner a return. |