Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Part I : Returns

67. Registration as taxpayer
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(1)Every person who at any time becomes liable for any normal tax or who becomes liable to submit any return contemplated in section 66 must apply to the Commissioner to be registered as a taxpayer in accordance with Chapter 3 of the Tax Administration Act.

 

(1A)[Section 67(1A) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(2)[Section 67(2) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].