Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart B : Fixed amount penalties210. Non-compliance subject to penalty |
| (1) | If SARS is satisfied that non-compliance by a person referred to in subsection (2) exists, SARS must impose the appropriate "penalty" in accordance with the Table in section 211. |
| (2) | Non-compliance is failure to comply with an obligation that is imposed by or under a tax Act and is listed in a public notice issued by the Commissioner, other than— |
| (a) | the failure to pay tax subject to a percentage based penalty under Part C; |
| (b) | non-compliance in respect of which an understatement penalty under Chapter 16 has been imposed; or |
| (c) | the failure to disclose information subject to a reportable arrangement penalty under section 212. |
[Section 210 substituted by section 70 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]