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Formal Consolidation |  2014 RevEd
Rules
7.—(1)  The Minister may make rules —
(a)to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; and
(b)generally to give effect to the provisions of this Act, other than section 81.
(2)  All rules made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.
Informal Consolidation | Amended Act 41 of 2020
Rules
7.—(1)  The Minister may make rules —
(a)to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted;
[Act 41 of 2020 wef 07/12/2020]
(aa)to prescribe the mode of payment for any refund under this Act to any person or class of persons; and
[Act 41 of 2020 wef 07/12/2020]
(b)generally to give effect to the provisions of this Act, other than section 81.
(2)  All rules made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.