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Remission in certain cases of interest on tax in arrear by reason of exchange restrictions. Part X Penalties, etc. 93. Failure to make return for income tax or capital gains tax. 94. Failure to make return for corporation tax. 95. Incorrect return or accounts for income tax or capital gains tax. 96. Incorrect return or accounts for corporation The tax administration and miscellaneous taxes act pdf Rustenburg —(1) This Act may be cited as the Income Tax Act 2015. (2) Subject to subsection (3), this Act shall come into force on 1st January, 2016 and shall apply to tax years commencing on or after the commencement date. (3) Section 9 and Part 6 shall come into force on the date appointed by the Minister by notice published in the Gazette. Interpretation