6A     Penalty on default

 

If any tax remains unpaid after the relevant date for payment referred to in section 3 the Commissioner must, under Chapter 15 of the Tax Administration Act, 2011, impose a penalty of 10 per cent of the unpaid tax but the Commissioner may remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act, 2011.

[Section 6A inserted by section 36 of Act 44 of 2014]

 

7     . . . . . .

[Section 7 repealed by section 271 read with paragraph 175 of Schedule 1 of Act 28 of 2011]