Cap. 492 Art. 14Enrolment and Certificate of Enrolment.
PART IV
(1) Upon being satisfied that the organisation is eligible for enrolment in terms of this Act and is not in breach of the provisions of this Act, the Commissioner shall:
(a) enter the particulars of the voluntary organisation in the Register;
(b) issue a Certificate of Enrolment with the identification number of the voluntary organisation;
(c) specify whether the voluntary organisation is a foundation, an association, a trust or a temporary organisation; and
(d) specify the voluntary organisation’s enrolment classification.
(2) Certificates of Enrolment shall be considered to be public instruments and shall be surrendered to the Commissioner on his demand in writing. The Commissioner shall be bound to provide written reasons for any withdrawal of a Certificate of Enrolment when making such written demand.
(3) The Certificate of Enrolment issued in terms of this article shall not determine the fiscal status of a voluntary organisation or the taxability or otherwise of its income and transactions.
(4) When a Certificate of Enrolment is surrendered, cancelled or otherwise withdrawn it shall not be lawful for any person to use the organisation’s identification number, unless otherwise determined by the Commissioner for legitimate purposes or if he deems it necessary in the circumstances.
Wijzigingsgeschiedenis
- Amended by XXXVI.2018.15