SKILLS DEVELOPMENT LEVY
Issued by the GCIS on behalf of the Commissioner for the South
African Revenue Service
16 March 2000
On 11 February 2000, SARS issued Media Release number 2 of 2000,
whereby employers were informed that the due date for submission of
the Application for Registration forms for Skills Development Levy
(SDL 101) was 3 March 2000. This was done to allow the South
African Revenue Service (SARS) time to capture these forms onto the
computer system to enable the issuing of Remittance Advises
(SDL201) by 10 April 2000. The first SDL payment is due on 5 May
2000.
A large number of employers have, however, not yet submitted the
Application for Registration forms. Employers are therefore
reminded that:
- In terms of section 5(1) of the Skills Development Levies Act, an
employer must apply to the Commissioner to be registered for
purposes of the levy when he/she becomes liable to pay the levy.
- Section 6(1) and (2) of the Skills Development Levies Act states
that every employer must pay the levy not later than 7 days after
the end of each month in respect of which the levy is payable.
Section 89(sex) of the Income Tax Act determines that if the 7 day
falls on a Saturday, Sunday or public holiday, payment must be made
on the last business day before the 7 day.
- If an employer does not receive a Remittance Advice (SDL201),
this will not be accepted as an excuse for the late payment of the
levy.
- According to section 11 and 12 of the Skills Development Levies
Act, should the levy not be paid over within the prescribed period,
interest at the prescribed rate will be charged, and in addition a
penalty equal to 10% of such outstanding amount will be imposed.
- According to section 20 of the Skills Development Levies Act, any
person who-
- fails to register for the purposes of the levy;
- fails to pay any levy on the date determined for payment thereof;
- fails to submit or return any statement or other document; shall
be guilty of an offence and liable on conviction to a fine or to
imprisonment.
As the due date of 3 March 2000 has expired, employers are urged to
return their completed SDL 101 Application for registration forms
to SARS offices as soon as possible. If an employer has not
received the SDL 101, this form may be collected from the nearest
SARS office, complete and return it as soon as possible.
For more information contact:
Fani Zulu (012) 422-4972 or 082 451 0457