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.