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

Chapter 15 : Administrative Non-Compliance Penalties

Part E : Remedies

216. Remittance of penalty for failure to register


If a "penalty" is imposed on a person for a failure to register as and when required under this Act, SARS may remit the "penalty" in whole or in part if—

(a) the failure to register was discovered because the person approached SARS voluntarily; and
(b) the person has filed all returns required under a tax Act.