Skills Development Levies Act, 1999 (Act No. 9 of 1999)Chapter 1 : Administration, Imposition and Recovery of Levy6. Payment of Levy to Commissioner and Refund |
| (1) | Subject to section 7, every employer must, not later than seven days, or such longer period as the Commissioner determines, after the end of each month in respect of which the levy is payable, pay the levy to the Commissioner. |
[Section 6 amended by section 18 of Act No. 13 of 2017]
| (1A) | Notwithstanding the provisions of subsection (1), if an employer is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act, the employer may pay the levy to the Commissioner within the periods as prescribed in paragraph 11(4A) of the Sixth Schedule to that Act. |
| (2) | An employer must together with payment of the levy in terms of subsection (1) or (1A), submit a return. |
| (2A) | Every employer shall- |
| (a) | by such date or dates as prescribed by the Commissioner by notice in the Gazette; and |
| (b) | if the employer ceases to carry on any business or other undertaking in respect of which the employer has paid or becomes liable to pay a levy as prescribed in terms of section 3, or otherwise ceases to be an employer, within 14 days after the date on which the employer has so ceased to carry on that business or undertaking or to be an employer, as the case may be, |
or within such longer time as the Commissioner may approve, render to the Commissioner such return as the Commissioner may prescribe.
| (3) | [Subsection (3) deleted by section 30(a) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)] |
| (4) | If the Director-General has allocated in accordance with section 8 the full amount or any portion of an amount refunded in terms of section 190 of the Tax Administration Act, the Director-General must, when necessary, withhold the amount so allocated from future payments due to the SETA or National Skills Fund, as the case may be, in terms of this Act. |
[Subsection (4) amended by section 30(b) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
| (5) | The Commissioner must, before the seventh day of each month, or such longer period as the Commissioner and Director-General may agree, notify the Director-General of— |
| (a) | the names of employers in each SETA and the amount of levies, interest and penalties collected from and refunds made to those employers; and |
| (b) | the names of employers which do not fall within the jurisdiction of any SETA and the amount of levies, interest and penalties collected from and refunds made to those employers, |
during the previous month.
| (6) | The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if the employer has failed to submit a return, as required in terms of subsection (2), until the employer has submitted such return. |
[Section 6(6) inserted by section 22 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]