CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(c) penalties, further tax and additional tax due and payable on
outstanding taxes and business levy as at 31 st December
1999, where such taxes or business levy, as the case may be, are
paid during the period 28 th August 2000 and 30 th April 2001;
(d) penalties, further tax and additional tax in respect of taxes
and business levy due or payable as at 31 st December 1999 and
paid prior to 28 th August 2000, where such penalties, further tax
and additional tax have not been paid;
(e) penalties on outstanding returns for the years of income up to
and including the year 1998, where such returns are filed
during the period 28 th August, 2000 and 30 th April, 2001;
(f) penalties with respect to returns for the years of income up to
and including the year 1998 and filed prior to 28 th August,
2000, where such penalties have not been paid. Waiver of liabilities
*Act 91 of 2000
(2) For the avoidance of doubt, the waiver granted in this section shall not
apply to the following:
(a) taxes and business levy;
(b) interest, penalties, further tax and additional tax paid prior to
28 th August, 2000. *Act 91 of 2000
(3) Where any returns, taxes and business levy remain outstanding after
30 th April, 2001, the penalties, interest, further taxes and additional
taxes which would have been payable on such returns, taxes and
business levy shall be revived and become payable as if the waiver in
subsection (1) had not been granted. *Act 91 of 2000
104. (1) If upon demand made by the Board a person neglects or refuses to
pay any tax or any portion thereof that has become payable, the Board by
warrant under its hand, in the form given in the Sixth Schedule, may
authorise any person hereinafter referred to as an "authorised person" to
distrain the person charged by his goods and chattels.
Distraint by Board
Sixth Schedule
(2) For the purpose of levying any such distress, the authorised person
may break open, in the day-time, any house or premises, calling to his
assistance any constable. Every such constable shall, when so required, aid
and assist the authorised person in the execution of the warrant and in
levying the distress in the house or premises.
BIR Mac Edition 91/01 Page 119