Tax Administration Act, 2011 (Act No. 28 of 2011)
Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011), that are subject to a fixed amount penalty in accordance with section 210 and 211 of the Act
2. Incidence subject to fixed amount penalty
Failure by a company to submit an income tax return as and when required under the Income Tax Act for years of assessment ending during the 2009 and subsequent calendar years, where SARS has issued that company with a final demand, referring to this notice and requiring the submission of the outstanding income tax return, and the company failed to submit the return within 21 business days of the date of issue of the final demand.