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

Notices

Incidences of Non-Compliance by a Person in terms of Section 210(2) of the Tax Administration Act, 2011 (Act No. 28 of 2011) that are subject to a fixed amount penalty in accordance with Section 210 and 211 of the Act

2. Incidences of non-compliance subject to a fixed amount penalty
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2.1 Failure by a natural person to submit an income tax return as and when required under a tax Act, for years of assessment commencing on or after 1 March 2006, where that person has, with effect from 1 January 2022—
2.1.1 two or more outstanding income tax returns for years of assessment commencing on or after 1 March 2006 but ending on or before 29 February 2020; or
2.1.2 one or more outstanding income tax returns for years of assessment commencing on or after 1 March 2020.

 

2.2 Failure by a natural person to submit an income tax return as and when required under the Income Tax Act, for years of assessment commencing on or after 1 March 2006, where that person has, with effect from 1 December 2022, one or more outstanding income tax returns.