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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

75B. Administrative penalty in respect of non-compliance (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) To ensure the widest possible compliance with the provisions of this Act and to achieve the effective administration of the tax system, the Commissioner may impose administrative penalties prescribed in terms of subsection (3) in respect of non-compliance with any procedural or administrative action or duty imposed or requested in terms of this Act.


2) In imposing administrative penalties the Commissioner must ensure that administrative penalties for non-compliance with tax obligations are imposed impartially, consistently and proportionately to the seriousness of the non-compliance.


3) The Minister may make regulations prescribing—
a) the administrative penalties that the Commissioner may impose;
b) the procedures to be followed by the Commissioner in imposing an administrative penalty;
c) what procedures are available to any person in respect of whom an administrative penalty has been imposed to obtain any relief thereof;
d) under what circumstances the Commissioner may remit any administrative penalty imposed; and
e) any ancillary or incidental administrative or procedural matter which it is necessary to prescribe in order to achieve an effective administrative penalty regime.


4) In prescribing the administrative penalties, the Minister may have regard to one or more of the following:
a) The nature and seriousness of the non-compliance;
b) the period of non-compliance; and
c) any recurrence or repeat of the non-compliance.


5) In prescribing the circumstances under which the Commissioner may remit the administrative penalty, the Minister must as far as possible limit the circumstances to exceptional circumstances.


6) Before the regulations contemplated in this section are published, the Minister must publish the draft regulations in the Gazette for public comment and submit the draft regulations to Parliament for parliamentary scrutiny at least 30 days before any regulations contemplated in this section are published.