Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart A : General209. Purpose of Chapter |
The purpose of this Chapter is to ensure—
| (a) | the widest possible compliance with the provisions of a tax Act and the effective administration of tax Acts; and |
| (b) | that an "administrative non-compliance penalty" is imposed impartially, consistently, and proportionately to the seriousness and duration of the non-compliance. |
