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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 15 : Administrative Non-Compliance Penalties

Part B : Fixed amount penalties

210. Non-compliance subject to penalty


(1) If SARS is satisfied that non-compliance by a person referred to in subsection (2) exists, SARS must impose the appropriate "penalty" in accordance with the Table in section 211.


(2) Non-compliance is failure to comply with an obligation that is imposed by or under a tax Act and is listed in a public notice issued by the Commissioner, other than—
(a) the failure to pay tax subject to a percentage based penalty under Part C;
(b) non-compliance in respect of which an understatement penalty under Chapter 16 has been imposed; or
(c) the failure to disclose information subject to a reportable arrangement penalty under section 212.


[Section 210 substituted by section 70 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]