Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns of Information to be Submitted by Third Parties in terms of Section 26 of the Tax Administration Act, 2011 (Act No. 28 of 2011)4. Due date for submitting a third party return |
| 4. | Due date for submitting a third party return |
| 4.1 | In respect of persons listed in paragraphs 2.1 to 2.14: |
| 4.1.1 | The returns mentioned in the above Table, containing all prescribed information in respect of the period from— |
| • | 1 March to 31 August, must be submitted by 31 October of each year; and |
| • | 1 March to the end of February, must be submitted by 31 May of each year. |
| 4.1.2 | Persons who must submit a return for the first time as a result of being listed in paragraph 2.14, are not required to submit a return for the period from 1 March 2023 to 31 August 2023. |
| 4.2 | In respect of persons listed in paragraph 2.15: |
The returns mentioned in the above Table, containing all prescribed information in respect of the period from 1 March to the end of February, must be submitted by 30 September of each year.
[Clause 4(4.2) substituted by Notice No. 4051, GG49646, dated 10 November 2023]