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.