Tax Administration Act, 2011
R 385
South African Civil Aviation Authority Levies Act, 1998 (Act No. 41 of 1998)3. Penalties |
| (1) | Subject to subsection (2), where a levy imposed under section 2(1) is not paid within the period determined by the Authority, being a period beginning on the day on which the levy became due and payable, the person liable for the payment of the levy is liable to pay to the Authority, in addition to the levy, a penalty calculated upon the unpaid amount of the levy from the date on which the levy became due and payable, and compounded. |
| (2) | The penalties fixed under subsection (1) may not exceed an amount equivalent to the percentage prescribed by regulation in terms of section 23 of the South African Civil Aviation Authority Act, 1998, of the unpaid amount of the levy for each day during which it remains unpaid, calculated from the date on which the levy became due and payable, and compounded. |
| (3) | Levies and penalties may be recovered as debts due to the Authority. |
