In order for a RFR to be allowed, the relevant non-compliance must have been remedied at the time that the RFR is considered, except in the following instances: The taxpayer is not liable to file an income tax return; a SARS error; or death.
In order for a RFR to be allowed, the relevant non-compliance must have been remedied at the time that the RFR is considered, except in the following instances: The taxpayer is not liable to file an income tax return; a SARS error; or death.
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