Part A
General
Category: Part A – General (TAA)
Section 208 (TAA) – Definitions
208. Definitions
In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:
“‘Administrative non-compliance penalty’ or ‘penalty'” definition of section 208 of TAA
“administrative non-compliance penalty” or “penalty” means a “penalty” imposed by SARS in accordance with this Chapter or a tax Act other than this Act, and excludes an understatement penalty referred to in Chapter 16;
“First incidence” definition of section 208 of TAA
‘first incidence’ means an incidence of non-compliance by a person if no ‘penalty assessment’ under this Chapter was issued during the preceding 36 months, whether involving an incidence of non-compliance of the same or a different kind, and for purposes of this definition a ‘penalty assessment’ that was fully remitted under section 218 must be disregarded;
“Penalty assessment” definition of section 208 of TAA
‘penalty assessment’ means an assessment in respect of-
(a) a ‘penalty’ only; or
(b) tax and a ‘penalty’ which are assessed at the same time;
“Preceding year” definition of section 208 of TAA
‘preceding year’ means the year of assessment immediately prior to the year of assessment during which a ‘penalty’ is assessed;
“Remittance request” definition of section 208 of TAA
‘remittance request’ means a request for remittance of a ‘penalty’ submitted in accordance with section 215.
Section 209 (TAA) – Purpose of Chapter
209. Purpose of Chapter
The purpose of this Chapter is to ensure-
(a) the widest possible compliance with the provisions of a tax Act and the effective administration of tax Acts; and
(b) that an ‘administrative non-compliance penalty’ is imposed impartially, consistently, and proportionately to the seriousness and duration of the non-compliance.