SOUTH AFRICAN REVENUE SERVICE
MEDIA RELEASE NUMBER 5 OF 2000

13 MARCH 2000

SKILLS DEVELOPMENT LEVY

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 (SDL101) 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 SDL101 Application for registration forms to SARS offices as soon as possible. If an employer has not received the SDL101, this form may be collected from the nearest SARS office. Complete and return it as soon as possible.

ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA