National Small Business Act, 1996 (Act 102 of 1996)
R 385
Final Relief on Tax, Interest, Penalty and Additional Tax Act, 1996 (Act No. 101 of 1996)Chapter II : Scope of Relief8. Sales tax |
Subject to section 9, where any penalty is due in terms of the Sales Tax Acts in respect of any sales tax for which any person is held liable, such person shall not be liable for such penalty.
