SARS had been issuing notices for final demand for the submission of the 2022 income tax returns to be submitted by 29 November 2022. However, in many instances, the affected taxpayers were provisional taxpayers who have until     23 January 2023 to submit their 2022 income tax returns.

Subsequent to the final demands, SARS imposed administrative penalties ranging from R250 to R16 000 for the late submission of income tax returns. The administrative penalties were levied despite the submission deadline not having lapsed as yet.

SARS issued a communique on 15 November 2022 to all recognised controlling bodies confirming that the administrative penalties were erroneously imposed and that all the penalties would be duly reversed.

SARS also confirmed that the penalties were levied as a result of the final demands sent to taxpayers, which were also issued as a result of a technical systems glitch that recognised the 2021 non-provisional tax filing season deadlines instead of the 2022 provisional tax filing season deadline.

SARS has requested taxpayers and tax practitioners to ignore the final demands and adhere to the submission deadlines as promulgated in the Government Gazette No. 46471.