Tax Administration Act, 2011 (Act No. 28 of 2011)

Notices

Method of Payment of Tax Prescribed in Terms of Section 162(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011)

Notice No. 437 of 2016
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Notice No. 437

15 April 2016

 

South African Revenue Service

 

In terms of section 162(2) of the Tax Administration Act, 2011, I, Thomas Swabihi Moyane, Commissioner for the South African Revenue Service, hereby prescribe as follows:

 

1.With effect from 1 May 2016, any payment made in respect of taxes collected in terms of a "tax Act" as defined in section 1 of the Tax Administration Act, 2011 must be made either electronically or at an approved financial institution unless a SARS official, designated for this purpose by the Commissioner, having regard to the circumstances, directs otherwise.

 

2.This notice replaces Notice 415 published in Government Gazette 37690 of 30 May 2014.

 

 

T S Moyane

Commissioner for the South African Revenue Service