Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 15 : Administrative Non-Compliance PenaltiesPart E : Remedies220. Objection and appeal against decision not to remit penalty |
A decision by SARS not to remit a "penalty" in whole or in part is subject to objection and appeal under Chapter 9.