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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.