Incidences of non-compliance subject to a fixed amount penalty
SARS has extended the filing season deadline for non-provisional individual taxpayers from 23 November 2021 to 2 December 2021. As a result the public notice relating to fixed amount penalty has also been updated to refer to the appropriate date from which compliance is required.
Notice 1531, relating to incidences of non-compliance by a person in terms of section 210(2) that are subject to a fixed amount penalty, has been published in Government Gazette 45540 and can be accessed here.
The issued notice lists incidences of non-compliance, with effect from 1 January 2022, that are subject to a fixed amount penalty in accordance with section 210(1) and 211 of the Act.
The newly issued notice replace Notice 790, published in Government Gazette No. 35733 on 1 October 2012, with effect from 1 January 2022. Notice 1461, published on 29 October 2021 and as referred to in a previous alert issued by us, which can be accessed here, is also withdrawn by the newly issued notice with effect from the date of publication of the notice. Notice 1461 referred to non-compliance with effect from 1 December 2021, whilst the newly issued notice refers to 1 January 2022, considering the extension of the filing season deadline.
02/12/2021
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