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.