Personal Income Tax Administrative Penalty notifications

10 January 2023

If you have received a Personal Income Tax Administrative Penalty notification, this was issued due to the late or non-submission of one or more Income Tax Returns.

What should you do next? Regardless of whether you agree or disagree with the admin penalty it is advisable to submit the outstanding return to stop further admin penalties. The penalty will reoccur for every month the return(s) remains outstanding for a maximum of 35 months.

What is an ‘admin penalty’?
An administrative penalty (“admin penalty”) is a penalty levied under section 210 of the Tax Administration Act (TAA).
You can log on to your eFiling profile to view your personalised admin penalty notice.

Penalty Statement of Account (APSA) is no longer sent with the penalty assessment notice. You can request an APSA using eFiling, calling the SARS Contact Centre or scheduling an appointment at a branch.

For more information, visit the Admin Penalty webpage here.