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

Chapter 15 : Administrative Non-Compliance Penalties

The purpose of this Chapter is to ensure—

(a)	the widest possible compliance with the provisions of a tax Act and the effective administration of tax Acts; and

(b)	that an "administrative non-compliance penalty" is imposed impartially, consistently, and proportionately to the seriousness and duration of the non-compliance.