12     Penalties on default

 

(1)     Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6(1), (1A) or 7(4), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of that unpaid amount.

[Subsection (1) substituted by section 113 of Act 53 of 1999, by section 271 read with paragraph 153(a) of Schedule 1 of Act 28 of 2011 and by section 24 of Act 33 of 2019]

 

(2)     The Commissioner or the executive officer of the SETA or approved body, as the case may be, may remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act.

 

 

13     . . . . . .

[Section 13 amended by section 93(1) of Act 30 of 2000, by section 70(1)(c) of Act 59 of 2000, by section 70(1)(e) of Act 59 of 2000 and repealed by section 271 read with paragraph 154 of Schedule 1 of Act 28 of 2011]