114. When tax is due and payable
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(1) Subject to this Part, and particularly to section 113, any tax charged by a notice of assessment is due and payable—
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(a) by 30 September in the year of income; or
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(b) within 30 days of the date of service of the notice of assessment, whichever is the later.
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(2) In the case of emolument income any additional tax due and payable as calculated under the provisions of section 84 is to be paid at time of filing the return provided for in that section.
Except that where any further tax is charged by way of any notice of assessment the provisions of subsection (1) above apply.
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(3) On application in writing by the person chargeable, the Comptroller may in any case grant in writing such extension of time for payment or permit payments to be made by such instalments and within such time as he or she considers the circumstances warrant, and in such case the tax is due and payable accordingly, but nothing in this subsection is to be construed to extend the due date specified in subsection (1) in respect of any interest payable under section 115.
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(4) Where, under subsections (1) and (2), any tax is permitted to be paid by instalments and there is default in payment of any instalment, the whole of the balance of tax outstanding shall become due and payable.
(Amended by Act 9 of 2001)