Skills Development Levies Act, 1999 (Act No. 9 of 1999)Chapter 2 : Recovery of Levy by SETA14. Recovery of Levy |
| (1) | levy payable by an employer in terms of section 7(1) to a SETA or its approved body is regarded to be a debt due to the SETA. |
| (2) | If an employer— |
| (a) | fails to submit a statement in respect of the amount of levies due as contemplated in section 7(4)(b); or |
| (b) | submits a statement reflecting an amount which, in the opinion of the executive officer of the SETA or approved body, as the case may be, is less than the amount which is due in terms of this Act, |
the executive officer of the SETA or approved body, as the case may be, may estimate the amount of the levy due and issue an assessment for the outstanding amount.
| (3) | If any amount of the levy payable by an employer to a SETA in accordance with section 7(1), or any interest or penalty in respect thereof, remains unpaid on the last day for payment thereof as contemplated in sections 7(4)(a), 11 and 12, respectively, the SETA or approved body, as the case may be, may, despite any law to the contrary, recover the outstanding amount by action in a magistrate's court having jurisdiction in the area in which the person liable for the levy, interest or penalty carries on business. |