Maintenance Act, 1998
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart E : Remedies216. Remittance of penalty for failure to register |
If a "penalty" is imposed on a person for a failure to register as and when required under this Act, SARS may remit the "penalty" in whole or in part if—
| (a) | the failure to register was discovered because the person approached SARS voluntarily; and |
