Government Notice No. 241 of 2018

Wet op Belastingadministrasie, 2011 » Opgawes van Inligting deur Derde Partye ingevolge Artikel 26 van die...

Title	Wet op Belastingadministrasie, 2011 » Opgawes van Inligting deur Derde Partye ingevolge Artikel 26 van die Wet ingedien te word
Department	South African Revenue Service (SARS)
Gazette	National Gazettes, No. 41512 of 23 March, 2018, 16 page(s), 248Kb

30   No.  41512               G OVERNM ENT GAZETTE,  23 MARCH 2018

4.    Due date for submitting a third party return

Subject to paragraph 5, the returns mentioned  in the above Table, containing all prescribed
            information in respect of the period from—

4.1.  1  March to 31  August, must be submitted by 31 October;  and
            4.2.  1  March to the end of February, must be submitted by 31 May.

5.    Manner of submitting a third party return

5.1   Where a third party return comprises—
                  •  20  or  fewer  records,  the  data  must  be  submitted  electronically  using  the  SARS
                     electronic filing service -  eFiling;
                  •  21  to 50 000 records, the data must be submitted electronically by using the SARS
                     electronic filing service -  hypertext transfer protocol secure (https) bulk data filing;
                     and
                  •  more  than  50  000  records,  the  data  must  be  submitted  electronically  using  the
                     SARS electronic filing service -  Connect Direct (C:D) bulk data filing.
            5.2  Declarations in respect of third party returns must be submitted electronically using the
                  SARS electronic filing service -  eFiling.

6.    Alternative arrangements with SARS

SARS  may agree that a  person, who  is required  to submit a return  in  accordance with this
            Schedule,  may submit a return in respect of a different period,  upon an alternative date and
            in an alternative manner, as the case may be.

SUID-AFRIKAANSE INKOMSTEDIENS
          NO. 241                                                                               23 MAART 2018
            OPGAWES  VAN  INLIGTING  DEUR  DERDE  PARTYE  INGEVOLGE  ARTIKEL 26  VAN
            DIE WET OP  BELASTINGADMINISTRASIE  ,  2011  (WET  NO.  28 VAN  2011),  INGEDIEN
            TE WORD

Ingevolge  artikel  26  van  die  Wet  op  Belastingadministrasie,  2011,  vereis  ek,  Thomas
            Swabihi  Moyane,  hierby  dat  die  persone  aangedui  in  die  aangehegte  Bylae  opgawes  vir
            2018 en daaropvolgende jare moet indien teen die datums in die Bylae aangedui.

Hierdie  openbare  kennisgewing  vervang,  vir  tydperke  wat  op  of  na  1  Maart  2018  in
            aanvang  neem,  Kennisgewing  1  gepubliseer  in  Staatskoerant  No.  39575  gedateer  6
            Januarie 2016.

T S MOYANE
            KOMMISSARIS: SUID-AFRIKAANSE INKOMSTEDIENS

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Government Notice No. 241 of 2018

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