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

Chapter 15 : Administrative Non-Compliance Penalties

Part C : Percentage based penalty

213. Imposition of percentage based penalty


(1) If SARS is satisfied that an amount of tax was not paid as and when required under a tax Act, SARS must, in addition to any other "penalty" or interest for which a person may be liable, impose a "penalty" equal to the percentage of the amount of unpaid tax as prescribed in the tax Act.

[Section 213(1) substituted by section 63(1) of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) In the event of a change to the amount of tax in respect of which a "penalty" was imposed under subsection (1), the "penalty" must be adjusted accordingly with effect from the date of the imposition of the "penalty".