A taxpayer, who does not agree with the imposition of the administrative penaLty must request a remission of the penalty to SARS using the prescribed RFR1 form. However such an application will only be considered if the non-compliance has been remedied on or before the due date mentioned in the notice of the penalty (i.e. if the outstanding return(s) have been submitted).
Note: The non-compliance does not need to be remedied in the case of not liable, SARS error or Death.
In the RFR you must explain the exceptional circumstances which led to your non-compliance. The RFR will only be allowed where circumstances beyond your control resulted in your non-compliance.