The Tax Administration Act appeared to change this principle via the following clause "Section 28 of the Value-Added Tax Act, 1991, is hereby amended by the substitution in subsection (1) for paragraph (iii) of the proviso of the following paragraph:
(iii) a vendor registered with the Commissioner to submit returns [and payments] electronically [(other than by means of a debit order), must furnish the return] is deemed to have made payment within the period contemplated in subsection (1) [and make] if the vendor makes full payment of the amount of tax within the period ending on the last business day of the month during which that twenty-fifth day falls", says Nel.
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