Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 15 : Administrative Non-Compliance Penalties
Part A : General
209. Purpose of Chapter
The purpose of this Chapter is to ensure—
|(a)||the widest possible compliance with the provisions of a tax Act and the effective administration of tax Acts; and|
|(b)||that an "administrative non-compliance penalty" is imposed impartially, consistently, and proportionately to the seriousness and duration of the non-compliance.|
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