214.    Procedures for imposing penalty

 

(1)     A ‘penalty’ imposed under Part B or C is imposed by way of a ‘penalty assessment’, and if a ‘penalty assessment’ is made, SARS must give notice of the assessment in the format as SARS may decide to the person, including the following:

 

(a)     the non-compliance in respect of which the ‘penalty’ is assessed and its duration;

 

(b)     the amount of the ‘penalty’ imposed;

 

(c)     the date for paying the ‘penalty’;

 

(d)     the automatic increase of the ‘penalty’; and

 

(e)     a summary of procedures for requesting remittance of the ‘penalty’.

 

(2)     A ‘penalty’ is due upon assessment and must be paid-

 

(a)     on or before the date for payment stated in the notice of the ‘penalty assessment’; or

 

(b)     where the ‘penalty assessment’ is made together with an assessment of tax, on or before the deadline for payment stated in the notice of the assessment for tax.

 

(3)     SARS must give the taxpayer notice of an adjustment to the ‘penalty’ in accordance with section 211(2) or 213(2).