Home » Latest News » 

Once-off Admin Penalties for Personal Income Tax (PIT)

Once-off Admin Penalties for Personal Income Tax (PIT)

21 February 2022 – A once-off admin penalty will be imposed on the following two populations of taxpayers:

  • Taxpayers that were selected for auto assessment and failed to accept, decline, or edit and then file their return after SARS issued an original based on estimated return (auto).
  • All provisional and non-provisional taxpayers that were not auto assessed and submitted a return post filing season and pre-imposition of the recurring admin penalty.

Just like the PIT outstanding return recurring admin penalty, the PIT once-off admin penalty can be adjusted or cancelled.

Admin Penalty Amount Adjustment:

As part of the admin penalty process, SARS will adjust the admin penalty amount if there’s any change to the taxable income where an Once-Off Admin Penalty was already imposed.

  • The change in the taxable income may be because of a revised declaration, a dispute (NOO/NOA) against the rejected or edited return and is allowed or partially allowed leading to the taxable income being different to the initial taxable income utilised to determine the once-off admin penalty amount.
  • A penalty adjustment letter will be issued to the taxpayer to inform the Taxpayer of the admin penalty adjustment.


If it has been determined that SARS has erroneously imposed the once-off Admin Penalty on Taxpayers, SARS will cancel the Admin Penalty transactions and related debt and update Taxpayer’s admin penalty account.

Share this page on: