SARS-General3

Taxpayers with one prior tax return outstanding will be charged administrative penalties

9 November 2022

Form 1 December 2022, SARS will charge administrative penalties relating to the late submission of a tax return 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.

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