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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(1) and 211 of the Act

1. General


Any word or expression contained in this notice to which a meaning has been assigned in the Tax Administration Act, 2011, ("the Act") or the Regulations published by the Minister of Finance for purposes of paragraph (a) of the definition of "international tax standard" in section 1 of the Act published in Government Gazette No. 39767 of 2 March 2016 ("the Regulations"), has the meaning so assigned, unless the context indicates otherwise.