Skills Development Levies Act, 1999 (Act No. 9 of 1999) Chapter 1 : Administration, Imposition and Recovery of Levy12. Penalties on Default |
| (1) | Subject to subsection (2), if any levy remains unpaid after the last day for payment thereof as contemplated in section 6(2) or 7(4), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of that unpaid amount. |
| (2) | The Commissioner or the executive officer of the SETA or approved body, as the case may be, may remit the penalty or any portion thereof imposed by subsection (1) in accordance with the provisions of Chapter 15 of the Tax Administration Act. |
| (3) | [Subsections (3) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (4) | [Subsections (4) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (5) | [Subsections (5) deleted by section 271 of the Tax Administration Act, 2011 (Act No. 28 of 2011)] |