215.    Procedure to request remittance of penalty

 

(1)     A person who is aggrieved by a ‘penalty assessment’ notice may, on or before the date for payment in the ‘penalty assessment’, in the prescribed form and manner, request SARS to remit the ‘penalty’ in accordance with Part E.

 

(2)     The ‘remittance request’ must include-

 

(a)     a description of the circumstances which prevented the person from complying with the relevant obligation under a tax Act in respect of which the ‘penalty’ has been imposed; and

 

(b)     the supporting documents and information as may be required by SARS in the prescribed form.

 

(3)     During the period commencing on the day that SARS receives the ‘remittance request’, and ending 21 business days after notice has been given of SARS’ decision, no collection steps relating to the ‘penalty’ amount may be taken unless SARS has a reasonable belief that there is-

 

(a)     a risk of dissipation of assets by the person concerned; or

 

(b)     fraud involved in the origin of the non-compliance or the grounds for remittance.

 

(4)     SARS may extend the period referred to in subsection (1) if SARS is satisfied that-

 

(a)     the non-compliance in issue is an incidence of non-compliance referred to in section 216 or 217, and that reasonable grounds exist for the late receipt of the ‘remittance request’; or

 

(b)     a circumstance referred to in section 218(2) rendered the person incapable of submitting a timely request.

 

(5)     If a tax Act other than this Act provides for remittance grounds for a “penalty”, SARS may despite the provisions of section 216, 217 or 218 remit the “penalty” or a portion thereof under such grounds.