Non-Compliance penalties for late returns

A Broader Scope of application

SARS is required, in terms of section 210 of the Tax Administration Act, No 28 of 2011 (TAA), to impose fixed non-compliance penalties on taxpayers who fail to comply with any obligation
that is imposed by any tax Act and who are listed in a public notice.

Per the TaxTalk Issue 93 March/April 2022.