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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

75. Penalty on default (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Any person who—
a) fails or neglects to furnish, file or submit any return or document as and when required by or under this Act; or
aA) any person who fails to register as a taxpayer or to inform the Commissioner of any change in address as contemplated in section 67;
aB) any person who fails to register as a tax practitioner as contemplated in section 67A;
aC) fails to deduct or withhold any amount of tax on foreign entertainers and sportspersons or pay any amount deducted or withheld over as contemplated in section 47D and 47E;
aD) fails to inform the Commissioner of any specified activity as contemplated in section 47K.
b) without just cause shown by him, refuses or neglects to—
i) furnish, produce or make available any information, documents or things
ii) reply to or answer truly and fully, any questions put to him or
iii) attend and give evidence,

as and when required in terms of this Act; or

c) fails to show in any return made by him any portion of the gross income received by or accrued to or in favour of himself or fails to disclose to the Commissioner, when making such return, any material facts which should have been disclosed; or
d) fails to show in any return prepared or rendered by him on behalf of any other person any portion of the gross income received by or accrued to or in favour of such other person or fails to disclose to the Commissioner when preparing or making such return, any facts which, if so disclosed, might result in increased taxation; or
e) obstructs or hinders any officer in the discharge of his duties; or
f) without just cause fails to comply with the provisions of section 70A, 70B, 73A, 73B or 73C; or
g) submits or furnishes a false certificate or statement under section 73; or
h) holds himself out as an officer engaged in carrying out the provisions of this Act, or
i) obtains approvaI of any project as a qualifying strategic industrial project in terms of section 12G of the Act, where such approval was based on any fraudulent information provided or material misrepresentation made by that person, or
j) without just cause fails to comply with the provisions of section 99, where that person has been declared to be the agent of any other person as contemplated in that section,.

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding 24 months, or

 

k)
i) is in a fiduciary capacity responsible for the management or control of the income and assets of any approved public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 18A; or
ii) is the accounting officer or accounting authority contemplated in the Public Finance Management Act, 1999 (Act No. 1 of 1999), or the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003), as the case may be, for any institution in respect of which that Act applies,

who intentionally fails to comply with any provision of section 18A or 30, as the case may be, or a provision of the constitution, will or other written instrument under which such organisation is established to the extent that it relates to the provisions of section 18A or 30.

 

2) [Deleted by the Taxation Laws Amendment Act, 2004 (16 of 2004)].

 

3) Any person who has been convicted under subsection (1) of failing to furnish any return, information or reply, shall, if he fails within any period deemed by the Commissioner to be reasonable and of which notice has been given to him by the Commissioner, to furnish the return, information or reply in respect of which the offence was committed, be guilty of an offence and liable on conviction to a fine of R50 for each day during which such default continues or to imprisonment without the option of a fine for a period not exceeding 12 months.