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

Chapter 16 : Understatement Penalty

Part A : Imposition of understatement penalty

224. Objection and appeal against imposition of understatement penalty
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The imposition of an understatement under section 222 or a decision by SARS not to remit an understatement penalty under section 222(3) is subject to objection and appeal under Chapter 9.

 

[Section 224 substituted by section 77 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]