Implementation of Geneva Conventions Act, 2012
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart E : Remedies219. Penalty incorrectly assessed |
If SARS is satisfied that a "penalty" was not assessed in accordance with this Chapter, SARS may, within three years of the "penalty assessment", issue an altered assessment accordingly.
