Tax Administration Act, 2011 (Act No. 28 of 2011)

In this Chapter, unless the context indicates otherwise, the following terms, if in single quotation marks, have the following meanings:

"administrative non-compliance penalty" or "penalty"

means a "penalty" imposed by SARS in accordance with this Chapter or a tax Act other than this Act, and excludes an understatement penalty referred to in Chapter 16;

[Definition substituted by section 57 of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014)]

"first incidence"

means an incidence of non-compliance by a person if no "penalty assessment" under this Chapter was issued during the preceding 36 months, whether involving an incidence of non-compliance of the same or a different kind, and for purposes of this definition a "penalty assessment" that was fully remitted under section 218 must be disregarded;

"penalty assessment"

means an assessment in respect of—

"preceding year"

means the year of assessment immediately prior to the year of assessment during which a "penalty" is assessed;

"remittance request"

means a request for remittance of a "penalty" submitted in accordance with section 215.