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The Remittance Of Administrative Non-Compliance Penalties

Tuesday, 10 December 2013   (0 Comments)
Posted by: Author: Charl Hall
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Author: Charl Hall (Mazars)

Since the enactment of the Tax Administration Act (TAA) the South African Revenue Services (Sars) has tightened the screws to encourage taxpayer compliance.  A number of new penalties are being introduced to ensure taxpayers are compliant and their tax affairs are in order.

For taxpayers who have been charged with administrative non-compliance penalties, there is a light at the end of the tunnel as set out in Section 216 - 218 of the TAA.  In this regard, there are three remittance scenarios that can apply to a taxpayer.

1.     Remittance of a penalty raised for the failure of registration as a taxpayer as and when required: 

In this instance the penalty can be waived in whole or in part by Sars, if the taxpayer voluntarily approached Sars and disclosed the failure to register as a taxpayer or, has filed all the returns required under a tax Act.

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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.

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