National Revenue Fund definition

National Revenue Fund means the Fund referred to in section 213 of the Constitution;

National Revenue Fund means the Fund established by section 213 of the Constitution;

National Revenue Fund. ’ means the National Revenue Fund contemplated in section 213 of the Constitution. 20

Examples of National Revenue Fund in a sentence

• Any potential liabilities are disclosed in the financial statements of the National Revenue Fund and not in the financial statements of the employer department.

• Unexpended appropriated funds are surrendered to the National Revenue Fund.

• Amounts owing to the National Revenue Fund at the end of the financial year are recognised in the statement of financial position.

• Unexpended voted funds are surrendered to the National Revenue Fund.

• The commentator fails to take cognisance of section 190(4)(c) of the Tax Administration Act, 2011, inserted by the Tax Administration Laws Amendment Act, 2018, which provides that an amount will be regarded as a payment to the National Revenue Fund unless a refund is made in the case of an erroneous payment claimed by a taxpayer within the periods referred to (i.e. 3 years in the case of an assessment by SARS or 5 years in the case of self-assessment) but not paid by SARS within the period.

More Definitions of National Revenue Fund

National Revenue Fund means the fund established by section 213 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 0f 1996)

National Revenue Fund means the National Revenue Fund mentioned in section 213 of the Constitution.

National Revenue Fund means the fund established by section 213 of the Constitution of the Republic of South Africa, 1996 (Act108 of 1996);

National Revenue Fund means the Fund established by section 213 of the Constitution; “old Corporation” means the South African Broadcasting Corporation established in terms of the Broadcasting Act, 1976 (Act No. 73 of 1976);

National Revenue Fund means the fund established by section 213 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996);[Definition of "National Revenue Fund" inserted by s. 1 (i) of Act No. 61 of 1997.]

National Revenue Fund means the Fund established in section 213 of the Constitution."

National Revenue Fund means the National Revenue Fund estab- lished by section213 of the Constitution of the Republic of South Africa.