SARS-General3

Administrative penalties for late submission of tax returns

10 November 2022

With effect from 1 December 2022*, administrative penalties relating to the late submission of a tax return will be charged when one or more tax return(s) relating to tax years from 2007 up to 2020 are outstanding. Prior to this change, taxpayers were only liable for administrative penalties for late submission if they had two or more tax returns outstanding for these tax years. 

For more information, read here.

*Government Gazette Notice 1531, published in Government Gazette No. 45440 on 26 November 2021.

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