Income Tax Act, 1962 (Act No. 58 of 1962)Notices2010 NoticesManner of submission of certain returns and payments of employees’ taxNotice No. 1118 of 2010 |
Notice No. 1118
29 November 2010
GG 33811
South African Revenue Service
In terms of section 65 of the Income Tax Act, 1962 (Act No. 58 of 1962), I, George Ngakane Virgil Magashula, Commissioner for the South African Revenue Service, hereby prescribe that—
| (a) | no payment by cheque of employees' tax in excess of R100 000 may be made at a South African Revenue Service office or by post; and |
| (b) | employers that pay or are likely to pay employees' tax exceeding R10 million in any 12 month period must submit employees' tax returns in electronic format and make employees' tax payments electronically, |
from 1 February 2011, unless I, having regard to the circumstances, direct otherwise.
G N V Magashula
Commissioner: South African Revenue Service