SARS engaged with SAIPA and other RCBs on 30 November 2022 to discuss the matter of administrative non-compliance penalties in terms of Section 210 and 211 of the Tax Administration Act, 2011 (“TAAct”).
The following information was confirmed in terms of Government Notice 1531, as gazetted in Government Gazette 45440, issued on 26 November 2021:
Effective 1 December 2022:
For legal entities, including unincorporated bodies:
- If the taxpayer has two or more income tax returns outstanding for years of assessment ending between the periods of 1 March 2006 and 29 February 2020 – administrative non-compliance penalties will be applicable.
- If the taxpayer has one or more income tax returns outstanding for years of assessment after 1 March 2020, administrative non-compliance penalties will be applicable.
For individuals and trusts:
- If the taxpayer has one or more income tax returns outstanding for years of assessment after 1 March 2006 – therefore the 2007 year of assessment – administrative non-compliance penalties will be applicable.
Unincorporated bodies include share block schemes, home-owners associations and every taxpayer required to submit and ITR14 return.
