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Request for Commissioner's discretion in postponing a non-resident employer’s obligation to withhold Employees’ Tax

Overview

Request for the Commissioner’s discretion in applying the 2023 amendment to paragraph 2(1) of the Fourth Schedule of the Income Tax Act
AuthorSAICA Employees Tax Committee David Warneke - Chairperson: SAICA National Tax Committee Pieter Faber - SAICA Senior Executive: Tax Lesedi Seforo - SAICA Project Director: Tax Advocacy
DivisionTax
Keywords
Non-resident employer
PAYE
commissioner discretion
2023 amendment
Categories
Tax
Date2 February 2024
File