| (1) |
If a "penalty" has been imposed in respect of— |
| (a) |
a "first incidence" of non-compliance; or |
[Section 217(1)(a) substituted by section 72(a) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
| (b) |
an incidence of non-compliance described in section 210 if the duration of the non-compliance is less than five business days, |
SARS may, in respect of a "penalty" imposed under section 210 or 212, remit the "penalty", or a portion thereof if appropriate, up to an amount of R2 000 if SARS is satisfied that—
| (i) |
reasonable grounds for the non-compliance exist; and |
| (ii) |
the non-compliance in issue has been remedied. |
| (2) |
In the case of a "penalty" imposed under section 212, the R2 000 limit referred to in subsection (1) is changed to R100 000. |
| (3) |
If a "penalty" has been imposed under section 213, SARS may remit the "penalty", or a portion thereof, if SARS is satisfied that— |
| (a) |
the "penalty" has been imposed in respect of a "first incidence" of non-compliance, or involved an amount of less than R2 000; |
| (b) |
reasonable grounds for the non-compliance exist; and |
| (c) |
the non-compliance in issue has been remedied. |
[Section 217(3) substituted by section 72(b) of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]
Municipal Demarcation Act, 1998
