Can one object to a penalty for the late submission of an IRP6?
11 February 2015
Posted by: Author: SAIT Technical
Author: SAIT Technical
Q: My client submitted her 2014 tax return in January 2015. She was
charged with R 14 143, late/non submission of provisional tax return. Her provisional tax return IRP6 for 2014/02
was submitted in April 2014, instead of 28 February 2014.
receives royalty Income and she never knew when she will receive all the money.
It was honest mistake she never paid provisional tax before, as PAYE that she
has paid has always been enough.
aware of shortfall of provisional tax as well as 89quat interest that SARS has
charged her for underestimation. However my question: is there any way I can
object to them charging her R14143 penalty for late IRP6?
This was a penalty tax in the event of failure to submit estimate timeously and
was levied in terms of para 20A (1) of the 4th Schedule to the Income Tax Act. It
was repealed with effect from years of assessment commencing on or after 1
Para 20A(2) stated that the Commissioner may, if he is satisfied that the
taxpayer’s failure to submit an estimate timeously was not due to an intent to
evade or postpone the payment of provisional tax or normal tax, remit the whole
or any part of the penalty. Furthermore, para 20A (3) stated that the decision
of the Commissioner in this regard is subject to objection and appeal.
You would therefore have to give solid reasons proving that the late
submission of the IRP6 was not due to intent to evade tax or postpone payment
of provisional/normal tax.
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though great care has been taken to ensure the accuracy of the answer, SAIT do
not accept any responsibility for consequences of decisions taken based on this
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