By line: Kelebogile Masemola
22 February 2022
The South African Revenue Service (SARS) has announced that a once-off admin penalty will be imposed on taxpayers who failed to review auto-assessments.
On Monday (21 February 2022), the revenue collector said that the penalties will apply to two groups of taxpayers:
- Taxpayers that were selected for auto-assessment and failed to accept, decline, or edit and then file their return after SARS issued an original based on estimated return (auto).
- All provisional and non-provisional taxpayers that were not auto-assessed and submitted a return post-filing season and pre-imposition of the recurring admin penalty.
If it has been determined that SARS has incorrectly imposed the once-off admin penalty on taxpayers, SARS will cancel the admin penalty transactions and related debt and update taxpayer’s admin penalty account,” it said.
