Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart D : Procedure214. Procedures for imposing penalty |
| (1) | A "penalty" imposed under Part B or C is imposed by way of a "penalty assessment", and if a "penalty assessment" is made, SARS must give notice of the assessment in the format as SARS may decide to the person, including the following— |
| (a) | the non-compliance in respect of which the "penalty" is assessed and its duration; |
| (b) | the amount of the "penalty" imposed; |
| (c) | the date for paying the "penalty"; |
| (d) | the automatic increase of the "penalty"; and |
| (e) | a summary of procedures for requesting remittance of the "penalty". |
| (2) | A "penalty" is due upon assessment and must be paid— |
| (a) | on or before the date for payment stated in the notice of the "penalty assessment"; or |
| (b) | where the "penalty assessment" is made together with an assessment of tax, on or before the deadline for payment stated in the notice of the assessment for tax. |
| (3) | SARS must give the taxpayer notice of an adjustment to the "penalty" in accordance with section 211(2) or 213(2). |