Category: Part E – Remedies (TAA)

Section 216 (TAA) – Remittance of penalty for failure to register

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216.    Remittance of penalty for failure to register

 

If a ‘penalty’ is imposed on a person for a failure to register as and when required under this Act, SARS may remit the ‘penalty’ in whole or in part if-

 

(a)     the failure to register was discovered because the person approached SARS voluntarily; and

 

(b)     the person has filed all returns required under a tax Act.

Section 217 (TAA) – Remittance of penalty for nominal or first incidence of non-compliance

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217.    Remittance of penalty for nominal or first incidence of non-compliance

 

(1)     If a ‘penalty’ has been imposed in respect of-

 

(a)     a ‘first incidence’ of  non-compliance; or

 

(b)     an incidence of non-compliance described in section 210 if the duration of the non-compliance is less than five business days,

 

SARS may, in respect of a ‘penalty’ imposed under section 210 or 212, remit the ‘penalty’, or a portion thereof if appropriate, up to an amount of R2 000 if SARS is satisfied that-

 

(i)      reasonable grounds for the non-compliance exist; and

 

(ii)     the non-compliance in issue has been remedied.

 

(2)     In the case of a ‘penalty’ imposed under section 212, the R2 000 limit referred to in subsection (1) is changed to R100 000.

 

(3)     If a ‘penalty’ has been imposed under section 213, SARS may remit the ‘penalty’, or a portion thereof, if SARS is satisfied that-

 

(a)     the ‘penalty’ has been imposed in respect of a ‘first incidence’ of non-compliance, or involved an amount of less than R2000;

 

(b)     reasonable grounds for the non-compliance exist; and

 

(c)     the non-compliance in issue has been remedied.

Section 218 (TAA) – Remittance of penalty in exceptional circumstances

Posted on by admin_kmos

218.    Remittance of penalty in exceptional circumstances

 

(1)     SARS must, upon receipt of a ‘remittance request’, remit the ‘penalty’ or if applicable a portion thereof, if SARS is satisfied that one or more of the circumstances referred to in subsection (2) rendered the person on whom the ‘penalty’ was imposed incapable of complying with the relevant obligation under the relevant tax Act.

 

(2)     The circumstances referred to in subsection (1) are limited to-

 

(a)     a natural or human-made disaster;

 

(b)     a civil disturbance or disruption in services;

 

(c)     a serious illness or accident;

 

(d)     serious emotional or mental distress;

 

(e)     any of the following acts by SARS:

 

(i)      a capturing error;

 

(ii)     a processing delay;

 

(iii)    provision of incorrect information in an official publication or media release issued by the Commissioner;

 

(iv)    delay in providing information to any person; or

 

(v)     failure by SARS to provide sufficient time for an adequate response to a request for information by SARS;

 

(f)      serious financial hardship, such as-

 

(i)      in the case of an individual, lack of basic living requirements; or

 

(ii)     in the case of a business, an immediate danger that the continuity of business operations and the continued employment of its employees are jeopardised; or

 

(g)     any other circumstance of analogous seriousness.