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The Conduct of the Taxpayer

01 October 2002   (0 Comments)
Posted by: TaxFind™
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The Conduct of the Taxpayer - Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters? 


An offending taxpayer may plead "extenuating circumstances” in order to reduce the penalty or sanction that may be imposed in terms of section 76(1) of the Income Tax Act.

The objective of this article is to examine whether the conduct of the taxpayer before, during and after the commission of an offence (usually tax evasion), in terms of section 76(1) of the Act or of the common law, can affect the level of the penalty or sanction imposed. 

The conclusion that can be reached is that, in appropriate circumstances, the conduct of the taxpayer can affect the level of a penalty imposed in terms of section 76(1). 

Key words

Section 76 of the Income Tax Act , Additional Tax , Remission of penalties , Extenuating and mitigating circumstances

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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