FAQ: What can I do if I do not agree with the Administrative Penalty that has been levied against me?
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. […]
FAQ: What must I do when I receive a penalty assessment notice from SARS?
A non-compliant taxpayer who receives a Penalty Assessment Notice (AP34) must do two things: 1. Remedy the non-compliance, e.g submit the outstanding tax return for which you were penalised; 2. Pay the administrative penalty amount by the due date.
FAQ: What is an Administrative Penalty?
An Administrative penalty is a penalty imposed by SARS in respect of any incidence of non-compliance as defined in section 210 of the Tax Administration Act.
